The special subsidy is 100,000 yen for everyone with a Japanese address, besides, if you are a sole proprietor, there is another subsidy of 1,000,000 yen (maximum). You may think that there should be no income tax on this income because it is a subsidy provided by the government, but it is not.
The following items are subject to income tax as business income
＞maximum 1,000,000 yen for sole proprietors, the Tokyo Metropolitan Government’s closure cooperation subsidies, employment adjustment subsidies, subsidies for elementary school leave, etc.
No income tax is payable on the following
＞Special subsidy 100,000 yen and discount coupons under special measures for company-led babysitter user support projects