Approximately 70% support considering 'benefit-attached tax credits' – Labor consultants emphasize whether the system will work in practice

The Research Institute of the Japan Federation of Social Insurance Labor and Social Security Attorneys (SHAROUSHI Research Institute) has conducted a survey on benefit-attached tax credits (from the perspective of comprehensive reform of social security and tax) to synthesize the views of labor consultants before the government releases specific institutional designs.

<Overview> Survey Period: March 31–April 13, 2026 Method: Web-based survey; Target: Social Insurance Labor Consultants; Number of respondents: 857

[Key Points Revealed] 1. Recognition of benefit-attached tax credits as a "strong option" - 69.6% believe it should be "considered within the comprehensive reform of social security and tax." - 63.2% believe it is "worth considering as a low-income support measure." - Regarding burden relief measures: 30.0% prioritize "benefit-attached tax credits," 20.9% prioritize "zero tax rate on food," and 28.5% favor "cautious examination of both." This indicates a conditional positive stance rather than unconditional support.

2. Cautious stance due to emphasis on "whether the system works in the field" While there were many positive responses regarding the introduction of the system from the perspective of a "citizen," there was a trend toward cautious judgment from the perspective of a "social insurance labor consultant." Furthermore, there was a tendency to place importance on the "simplicity of the system," "accuracy of income assessment," and "consistency with social security."