Saving 420,000 yen in taxes with only a 168,000 yen deposit.
Effectively, a 250% yield.
This is according to Yuichi Sugawara from the YouTube channel 'Ex-Tax Accountant Sugawara-kun.' He is a professional tax accountant.
This channel has 1.75 million subscribers. With 1,724 videos posted, the total view count exceeds 566.28 million (as of August 20, 2026). For a tax accountant's YouTube channel, the scale is on a different level.
He repeatedly recommends the same systems in his videos.
"Everyone who can join should join."
"There are so many people who haven't joined."
"Ultimately, you should contribute the maximum amount even if you have to borrow money."
I don't know any other tax accountant who speaks with such conviction.
In this article, I will list 7 tax-saving strategies that Mr. Sugawara truly recommends, based on his video statements.
At the end, I've also included 3 things he dismisses by saying, "That's not tax saving."
It's a long read, so I recommend saving it if you want to look back later.
First, one announcement
Tomorrow, August 21 (Friday) at 8:00 PM, I will release the 'LP Auto-Generation Skill' on Brain.
This is a skill to decide the purpose, design, and content of a Landing Page through dialogue and create a complete single-page LP. The regular price is 1,980 yen, but members of my LINE Open Chat can buy it for 980 yen using a discount coupon distributed at launch.
Details are at the end of the article. Back to the main topic.
To those who think "Tax saving = Spending expenses"
First, let's talk about what Mr. Sugawara dislikes the most.
Realizing you have a profit before the fiscal year-end and rushing to buy something. Buying a car. Taking out insurance. Ordering supplies in bulk.
Regarding this, Mr. Sugawara says:
If you want to save 1 million yen in taxes, you have to spend about 3 million yen in expenses. Saving 1 million yen is fine, but 3 million yen is leaving your pocket. In that case, there's a view that it's better to just pay the 1 million yen in tax without any tax saving.
You think you gained 1 million yen by saving tax, but 3 million yen has vanished from your hands.
This is called being "tax-saving poor."
You only look at the reduction in tax and ignore the reduction in cash. It's a state where you only look at the bottom line of the financial statement and not your bank book.
Once you understand this, all 7 points in this article connect.
The tax-saving strategies Mr. Sugawara recommends have only one thing in common.
Money does not disappear from your hands.
The accumulated money comes back. It can be borrowed. It just moves to your own account. It's just being deferred to the next year. It's all like that.
There isn't a single story about throwing money away just to reduce taxes.
Tax Strategy ①: Contribute the maximum 70,000 yen/month to Small Enterprise Mutual Aid
First, the system he talks about most passionately.
Small Enterprise Mutual Aid. This is a retirement savings plan for sole proprietors and company directors. Contributions can be freely set from 1,000 yen to 70,000 yen per month in 500-yen increments.
The strength is that these contributions are fully deductible from income. If you contribute 840,000 yen a year, you can subtract the entire 840,000 yen from your income.
Mr. Sugawara himself contributes the maximum 70,000 yen per month.
I'm in it too, and since I contribute 840,000 yen every year, 840,000 yen is deducted from my income. Since I'm at the highest tax rate, 55% of 840,000 yen is 462,000 yen. Just by depositing 840,000 yen, my taxes go down by 462,000 yen every year.
Here, a common question arises.
Since the retirement income deduction when receiving the money is determined by "amount per year," wouldn't it be more profitable to continue for a long time with a smaller amount?
Mr. Sugawara's answer was a clear no.
He calculated it for someone with an income of 20 million yen.
If you contribute 40,000 yen/month (480,000 yen/year), the annual tax saving is 240,000 yen. Over 30 years, that's 7.2 million yen. The tax when receiving it is zero.
If you contribute 70,000 yen/month (840,000 yen/year), the annual tax saving is 420,000 yen. Over 30 years, that's 12.6 million yen. You will pay 1,102,500 yen in tax when receiving it.
The difference is 5.4 million yen. Even after paying 1.1 million yen at the end, the maximum contribution wins by 4.3 million yen.
Even if tax is taken at the end, the annual tax saving is larger. That's why I want you to contribute the maximum possible.
And then, the 250% yield mentioned at the start.
This system has a loan feature. You can borrow 70-90% of the accumulated amount without collateral or a guarantor. The interest rate for general loans is 1.5% per year.
You accumulate 840,000 yen a year and borrow 80% of it, which is 672,000 yen. The amount actually left deposited is only 168,000 yen.
But the tax-saving effect of the full 420,000 yen is still active.
The amount you've actually deposited is 168,000 yen. Despite only depositing 168,000 yen, there is a tax-saving effect of 420,000 yen. Effectively a 250% yield.
Step for today: Check if you are eligible. Sole proprietors who are also employees generally cannot join. However, part-time workers can.
Also, the order matters. If you join as a sole proprietor first, you can continue even if you become an employee later. The reverse is not possible.
Tax Strategy ②: Management Safety Mutual Aid with 2.4 million yen annual payment
The second is also a system from the Organization for Small & Medium Enterprises and Regional Innovation.
Management Safety Mutual Aid. Officially known as the Mutual Aid System for the Prevention of Bankruptcies of Small and Medium-sized Enterprises. It's a system where you can receive loans if a business partner goes bankrupt, and contributions range from 5,000 to 200,000 yen per month. This is also fully deductible as an expense.
Mr. Sugawara emphasizes that you can pay annually.
Being able to pay 200,000 yen monthly as an annual payment means you can pay 2.4 million yen at once. If a company with a March year-end pays 2.4 million yen for the next year in March, the whole amount can be deducted in March. This is a major deferral tax-saving method you can do right before the year-end. Make sure to remember this.
There aren't many systems that allow you to expense 2.4 million yen right before the fiscal year-end.
Moreover, if you have contributed for 40 months, 100% will be returned when you cancel. You aren't throwing it away.
After 40 months, 100% comes back. Since the returned 100% becomes profit, you should perform the cancellation procedure when business performance is poor. If you cancel when you are in the red, even if it becomes profit, the tax is zero.
Accumulate in years with profit, cancel in years without profit. This strategy is only complete with these two steps.
The accumulation limit is 8 million yen. If 200,000 yen a month is too much, you can start from 5,000 yen.
This is for people who want to save tax; if you don't have much profit, you don't have to force it.
One pitfall to note: From October 2024, if you cancel and rejoin, contributions paid within two years from the date of cancellation can no longer be expensed. The practice of "canceling after 40 months and rejoining immediately" has been blocked.
Step for today: Check your fiscal year-end month. There is a deadline for annual payment (prepayment) procedures, so you need to talk to your tax accountant 1-2 months before the year-end. Deciding on the day of the year-end is too late.
Tax Strategy ③: Take as much executive compensation as possible when you can
From here, the talk becomes contrarian.
You often hear that it's better to keep executive compensation under 9 million yen because exceeding that increases the tax rate and doesn't increase take-home pay, so it's better to leave profit in the company.
Mr. Sugawara dismisses this as an urban legend.
Keeping it under 9 million yen is an urban legend, or rather, you're being deceived. It's better to take as much as you can when you can.
He gave three reasons.
First. If you leave money in the company and manage assets with that company money, a corporate tax of about 33% is charged on the profits. If you do the same as an individual, the tax rate is about 20%. If you use NISA, it's zero.
Even if corporate tax is low, if you leave profit in the corporation without taking executive compensation and manage assets with that corporate money, you'll be taken for 33% there. But if you do it individually, it's 20%.
Second. Accumulating profit in the company increases the stock price.
Mr. Sugawara's example was vivid. Running a company for 25 years with 10 million yen in executive compensation and 12.86 million yen in after-tax profit accumulates about 320 million yen in net assets. That becomes the valuation of the company's stock.
When trying to pass it to a successor, the maximum gift tax rate is 55%. The person receiving 320 million yen worth of stock for free will face a tax of over 100 million yen in a lump sum cash payment.
If you increase profit too much, you won't be able to handle business succession. Accumulating profit in the company is nothing but a risk.
If you take high executive compensation and keep profit around 8 million yen, it will be about 150 million yen after 25 years. Then you can pay a large retirement bonus in the final period, reduce profit to zero to lower the stock price, and then pass it on. Paying a retirement bonus of 320 million yen from executive compensation is apparently impossible for tax purposes anyway.
Third. Bank evaluations do not drop.
The profit of small and medium-sized enterprises changes completely depending on executive compensation. Banks also look at how much executive compensation is being taken, so even if profit is low, if you are taking a lot of executive compensation, they see that as having earning power.
Rather, he says it's easier to get loans if the president has personal savings. This is because the individual can pay back even if the company cannot.
Even for companies without profit, banks will lend plenty to companies taking a lot of executive compensation.
Whether to save money in the company or save money for yourself. His answer was clearly the latter.
Note that the 9 million yen mentioned here is "income," not the gross salary. In Mr. Sugawara's estimation, a gross salary of about 12-13 million yen reaches an income of 9 million yen.
Step for today: If your executive compensation is decided "somehow," try calculating the profit you plan to leave in the company once before deciding next term's amount. That profit is something you or your family will pay tax to withdraw 250 years later.
Tax Strategy ④: Rent your home in the company's name
Mr. Sugawara does not own his home. He rents. And it's in the company's name.
The company bears part of it, I bear part of it myself, and the company's portion is deducted as an expense.
When people hear about company housing systems, they imagine the company owning the whole building, but that's not it. You just make a corporate contract for a room in a normal apartment or mansion and have the director or employees live there.
The key is the floor space of the room.
If the statutory useful life exceeds 30 years (reinforced concrete, etc.), it must be 99 square meters or less; if 30 years or less (wood, etc.), 132 square meters or less. If it fits this, it's treated as a "small-scale residence," and the amount the director must bear drops significantly.
That amount (equivalent rent) is determined by the sum of three things: the building's fixed asset tax base × 0.2%, 12 yen × total floor area ÷ 3.3 square meters, and the land's fixed asset tax base × 0.22%.
You don't need to remember it, Mr. Sugawara says. If you get the tax details from the government office and give them to your tax accountant, they will calculate it.
The question is what the answer will be.
For a place with a rent of about 100,000 yen, the calculation often results in about 20,000 yen. In that case, the individual only needs to bear 20,000 yen a month, so the company can bear 80,000 yen.
Living in a 100,000 yen room for 20,000 yen a month. The remaining 80,000 yen is a company expense.
In the case of lending to employees, this equivalent rent can be further halved. If the rent is 100,000 yen, the individual bears 10,000 yen and the company bears 90,000 yen.
Here, Mr. Sugawara shared his own failure. It was when he contracted a mansion in Nagoya seven years ago.
The room area was 85 square meters. He judged it was well under 99 square meters and contracted immediately.
Later, when he got the tax details from the government office and calculated the share of common areas, it was 17 square meters. Total 102 square meters.
Oh, I went over a bit. It became 102 square meters total.
By going 3 square meters over, the percentage that could be expensed dropped from 80% to half.
Adding the common areas (hallways, stairs, elevators, entrance, gym, etc.) proportionally by share. If you overlook this, this system can easily flip on you.
Step for today: Check the exclusive area of the room you live in now. If it exceeds 90 square meters, calculate the common area allocation before contracting. If the order is reversed, you can't take it back.
Tax Strategy ⑤: Make executive bonuses deductible by filing a notification
In principle, bonuses for directors are not deductible as expenses.
However, if you file a notification with the tax office in advance, they can be expensed. This is called "Pre-determined Salary Notification."
Mr. Sugawara says many tax accountants don't recommend this. The reason is "the risk of being denied in a tax audit."
I've never heard of such a denial case, and in fact, I've never had a client have it rejected by a shareholders' meeting.
First, regarding the theory that the difference between monthly compensation and bonuses shouldn't be too large.
It's normal to have 1 million yen monthly and a 10 million yen bonus. No problem. To be extreme, there are cases where someone who was getting 100,000 yen monthly received 100 million yen as a bonus and it passed.
Next, the talk of real risk. If you only file the notification and don't pay, this is what happens at worst.
If you don't pay the bonus, that amount of profit remains in the company, so corporate tax is charged. At the same time, if the tax office says, "We consider you to have received a 10 million yen bonus," income tax is also charged on the bonus you didn't receive.
Being taxed by both for money you didn't pay. This is the double punch.
The way to avoid it was surprisingly simple.
Hold an extraordinary shareholders' meeting before the payment date and resolve to waive the bonus. Keep the minutes. That's it.
If the individual says they don't want it and waives it, and it's properly resolved at the shareholders' meeting, then even with zero bonus, no tax is charged on the individual's bonus.
If you are a solo president, you hold it by yourself and resolve it by yourself.
Only the deadline makes everything invalid if missed. The filing deadline is the earlier of "one month from the date of the resolution of the shareholders' meeting, etc." and "four months from the start of the business year."
The reason Mr. Sugawara kept vaguely saying "within about 3 months" was because this resolution date differs for each company.
It's not the end of March. If the date the financial results were finalized is February 24, then it's March 24. This differs by company. There is a column to write the date the financial results were finalized at the bottom right of the corporate tax return, so remember it's one month after that.
Step for today: Look at the bottom right of your most recent corporate tax return. The date one month after the date written there is your company's deadline.
Tax Strategy ⑥: Expense everything under 400,000 yen in that year
This is a story that just changed in April 2026.
First, the premise. Items under 100,000 yen can be fully expensed in the year of purchase. Items over 100,000 yen are, in principle, subject to depreciation—meaning they are expensed over several years.
On top of that, there is a special provision for small and medium-sized enterprises. If an item is under 300,000 yen, it can be fully expensed in that year without depreciation. This is the special provision for small-sum depreciable assets.
This was raised to under 400,000 yen in the 2026 tax reform. It applies to items acquired on or after April 1, 2026.
Items up to just under 400,000 yen can be expensed in a lump sum. When shopping, make sure not to reach 400,000 yen. Exactly 400,000 yen is no good.
The annual total is up to 3 million yen. This remains unchanged. Mr. Sugawara warns that because the limit per item rose to 400,000 yen, the 3 million yen quota will fill up quickly.
That's where the "lump-sum depreciable asset" system comes in.
For items between 100,000 and 200,000 yen, you can also choose to expense them equally over 3 years. The name says lump-sum, but you can't expense it all at once.
It's called a lump-sum depreciable asset, but in reality, you can't depreciate it in a lump sum. It's not lump-sum at all. It could be called a 3-year depreciable asset.
There were two reasons to specifically choose this.
First. When you are about to exceed the 3 million yen annual quota for small-sum depreciable assets, moving some to lump-sum depreciable assets means they won't count toward the 3 million yen.
Second, it has a subtle effect. Depreciable property tax.
If the total assets owned by a company exceed a certain amount, a 1.4% depreciable property tax is charged. The tax exemption point is currently 1.5 million yen (raised to 1.8 million yen in the 2026 reform, applicable from 2027).
And lump-sum depreciable assets are not subject to this depreciable property tax.
Mr. Sugawara's example was easy to understand. Buying 10 PCs for 150,000 yen each totals 1.5 million yen. If you process all as small-sum depreciable assets, you hit the tax exemption point.
So you make only 9 of them small-sum depreciable assets and one a lump-sum depreciable asset. Then the subject amount becomes 1.35 million yen, and the depreciable property tax is zero.
There is also a way to use it by intentionally choosing lump-sum depreciable assets in a year with a deficit to defer expenses.
Step for today: Look at the list of equipment you plan to buy before the year-end. Is each item under 400,000 yen? Is the total within 3 million yen? Do the total assets not exceed the tax exemption point? Almost no business owners look at these three simultaneously.
Tax Strategy ⑦: Smooth out profit waves into the next year
Finally, the most understated and most effective of the seven.
Corporate tax increases in stages, though not as much as income tax. Mr. Sugawara's rough summary is as follows:
Up to 4 million yen in profit is about 21%. From 4 million to 8 million yen is about 23%. The portion exceeding 8 million yen is about 33%.
When it exceeds 8 million yen, the tax rate goes up by 10%. I think this is a waste.
The corporate tax for a company with 10 million yen in profit is not 10 million yen × 33%. It's 4 million yen × 21% = 840,000 yen, 4 million yen × 23% = 920,000 yen, and 2 million yen × 33% = 660,000 yen. Total 2.42 million yen.
Here, a common trait of small and medium-sized enterprises comes into play: profit has waves.
One year it's 20 million yen, the next year it's a deficit. The next it's break-even. Most companies are like that.
If you leave the waves as they are, you pay 33% in the peak years, and in deficit years, the tax is just zero; the overpaid portion doesn't come back.
Therefore, you send the portion exceeding 8 million yen to the next year and beyond. The destination is the Management Safety Mutual Aid mentioned earlier.
When profit of 8 million yen or more comes out, you should contribute the maximum amount to save tax. When canceling, if you cancel when profit is not coming out or when you are in the red, the corporate tax rate is low, so that's best.
Deferral tax saving does not "erase tax." It just shifts the timing of payment, cutting the high tax rate parts and moving them to low ones.
This is not something you can think of and do right before the year-end.
Most people don't make a management plan and get to right before the year-end thinking, "Wow, a lot of profit came out, this is bad," so they can only do poor tax saving.
Step for today: At the start of the term, predict this term's final profit just once. Whether it seems likely to exceed 8 million yen. Just knowing that changes the moves you can make.
3 Things You Must Not Do
He also clearly states the opposite side of the seven.
First. Buying a car right before the year-end.
New cars are depreciated over 6 years. Moreover, the full year's worth is not deducted; it is prorated by the number of months from the month of purchase to the fiscal year-end month. If you buy in the year-end month, it's only for one month.
Even if you buy a 50 million yen Ferrari, the amount you can deduct as an expense this term is 1.38 million yen.
For a 5 million yen Alphard, it's about 140,000 yen. A car right before the year-end does not result in tax saving.
Second. Bulk inventory right before the year-end.
Items purchased only become expenses when they are sold. The unsold portion is returned to assets as inventory and removed from expenses.
If you buy 10 million yen worth and only sell 2 million yen worth, 8 million yen is inventory. Only what you sold can be recorded as an expense.
Third. This is the heaviest. Stories from people who approach you saying, "You can deduct this as an expense."
In March 2026, a total of 74 companies nationwide were pointed out for hiding about 3 billion yen in income.
The method was simple. Recommended by a consultant met at a cross-industry networking event, they would remit money to a Hong Kong company under the name of "survey fees." Then, 70% of the sent amount would be returned in cash or prepaid cards. The fee was 30%.
If you send 100 million yen, 100 million yen becomes an expense, and 70 million yen returns to your hand.
It's not returning to the company. You put 70 million in your own pocket.
Looking only at the numbers, it seems like a gain. That's why 74 companies did it.
The trigger was a tax audit of a school lunch provider in Edogawa Ward where a 100 million yen Hong Kong remittance was found. From there, information provision requests based on tax treaties moved, and it spread at once. The consultant who guided them has already left Japan.
Mr. Sugawara draws a clear line on these kinds of stories.
Buying a car, life insurance, or buying a lot of extra things as mentioned earlier is tax saving, so it's fine to do, but I'm just saying there's not much benefit. Making blank receipts is already tax evasion to begin with.
There is no gray zone between tax saving and tax evasion. There is only the difference in whether it looks like a gain.
Summarizing the 7 into one principle
Rearranging them, it looks like this:
- Contribute the maximum 70,000 yen/month to Small Enterprise Mutual Aid
- Management Safety Mutual Aid with 2.4 million yen annual payment
- Take as much executive compensation as possible when you can
- Rent your home in the company's name
- Make executive bonuses deductible by filing a notification
- Expense everything under 400,000 yen in that year
- Smooth out profit waves into the next year
What the seven have in common is just one thing.
Money has not disappeared from your hands.
① and ② are accumulated and come back. ③ is just moving from the company to yourself. ④ is just changing where you pay. ⑤, ⑥, and ⑦ are all just shifting the timing.
On the other hand, the three things you must not do are all the opposite. Cars, inventory, and Hong Kong remittances reduce tax, but the money really goes out.
The quality of tax saving is not determined by the tax rate. It is determined by whether the money comes back.
If you do just one thing today:
Check if you can join the Small Enterprise Mutual Aid. You can start from a contribution of 1,000 yen. It's the system Mr. Sugawara repeats that most people who are eligible haven't joined.
A little bit about myself here
I'll be honest. Of these seven, I can currently use less than half.
I am a sole proprietor. Since I am not a corporation, I am not even on the playing field for ③ executive compensation, ④ executive company housing, or ⑤ executive bonuses. The more I researched, the more I understood that there are places you can't reach unless you incorporate.
That said, there was something that kept bothering me while writing this article.
If I did all seven, how much would the amount left in my hand actually change?
Small Enterprise Mutual Aid is 420,000 yen a year for high-income earners. There's also Management Safety Mutual Aid. It's large if you pile it up. But that's a story on the fixed board of tax rates.
What actually moved the amount left in my hand was not the tax rate.
Until last year, I was paying over 50,000 yen a month in outsourcing costs. Document creation, transcription, research, article drafting. Now, it's almost zero.
Accounting was the same. I used to sort receipts by hand every month, but by creating 27 automatic registration rules in freee, card payment sorting now mostly passes through.
Tax hasn't decreased by a single yen. But the amount remaining has changed.
I think it's actually the same as the "tax-saving poor" story Mr. Sugawara is telling.
Looking only at the tax rate without looking at the amount going out. That is being tax-saving poor.
And what a business owner should really judge lies further ahead of the tax rate. Should this work be paid for externally? Should I do it myself? Or can I already hand it over to a machine?
Money will start to remain for those who can judge this accurately.
Finally
How was it?
Finally, just one thing.
I wrote in ⑦ of this article that it's not something you can think of and do right before the year-end.
Results change depending on whether you decide on the judgment in advance. Tax saving is like that, and outsourcing is the same.
In my work, that was the LP.
Who to promise what to is something you have to decide for yourself. But what order to arrange those promises in, where to place buttons, what color scheme to use—these are all down to patterns. It's just a high number of judgments, not a work of talent.
In other words, it's not something to pay hundreds of thousands of yen for every time to have made externally. It's on the side that can be handed over.
So, I decided to hand it over entirely.
Tomorrow, August 21 (Friday) at 8:00 PM, I will release the 'LP Auto-Generation Skill' on Brain.
It's a skill to decide the purpose, design, and content of an LP through dialogue and create a complete single-page LP. It includes 100 design sample catalogs and 60 layout samples, and you can specify by number, like "with catalog number 53."
It's faster to see the real thing. I made all of these with this skill.
- Mechanical watch overhaul workshop https://utage-system.com/p/gLixlIQMpGGh
- Sleep outpatient clinic https://utage-system.com/p/JLo9AMM6VoI7
- Neighborhood sento all-you-can-enter pass https://utage-system.com/p/lsg2edZZGoLK
- Flower subscription https://utage-system.com/p/12SdtDnCAd4B
- Home pizza oven https://utage-system.com/p/n005hUaW39hE
- Handmade artist training https://utage-system.com/p/SFxnzp7e5SHb
*All are fictional subjects. They have no relation to actual stores, people, or prices.
If you use the route of making it within the subscription framework, the additional cost is 0 yen.
The price is as follows:
Regularly 1,980 yen. For three days from launch until 11:59 PM on August 23 (Sunday), it will be out for 1,480 yen. One week after launch, on August 28 (Friday), the price will be raised further.
And for people in my LINE Open Chat, I will distribute a 500-yen discount coupon at launch. For the first three days, it's 980 yen.
The way to pre-register is simple. Just join the Open Chat below.
https://line.me/ti/g2/BbAHsADr86n6ZaTUL0vE3ob1s0kVitBFVGm9Fw
You don't have to register by force. It's perfectly fine to decide after seeing tomorrow's launch. You can join with a temperature of just being "a little curious."
By the way, this Open Chat is also a place where I distribute 20 benefits for free. 11 complete strategy guides for Claude / Codex / ChatGPT / Gemini, 100 selected god prompts that work with copy-paste, 6 AI practical tools you can use as they are, and the entire process of starting an AI business and contracting with 14 people in the first month. Total 20 items, all free.
What's needed isn't technology. It's just the ingenuity not to let the AI get lost.
There is a system in this country where 420,000 yen comes back for 168,000 yen. While you go to get that, why don't we end paying hundreds of thousands of yen for a single LP today?
References/Sources
- Ex-Tax Accountant Sugawara-kun (YouTube) Channel Stats: 1.75M subscribers / 1,724 posts / 566.28M total views (YouTube Data API v3, obtained Aug 20, 2026)
- Ex-Tax Accountant Sugawara-kun "Please check now! Why aren't you doing it when there's a tax-saving method with an effective 250% yield?" (Nov 4, 2025)
- Ex-Tax Accountant Sugawara-kun "A system where you can save a lot of tax just by depositing!? You'll regret it for life if you don't join!" (Sep 2, 2025)
- Ex-Tax Accountant Sugawara-kun "Change your tax accountant immediately if they don't teach you this! Exposing a tax-saving method with insane destructive power." (Apr 13, 2026)
- Ex-Tax Accountant Sugawara-kun "Take as much executive compensation as you can! Teaching the method to explode your assets that only smart presidents know!" (Aug 11, 2026)
- Ex-Tax Accountant Sugawara-kun "What is the appropriate value for executive compensation? Thoroughly explaining whether to leave profit in the company or increase the president's income!" (May 22, 2026)
- Ex-Tax Accountant Sugawara-kun "Where is the reason not to do it? Explaining how to decide executive bonuses that are easy and save a lot of tax." (Sep 26, 2025)
- Ex-Tax Accountant Sugawara-kun "The rule for expensing all at once is changing! Explaining how to use this well to save tax!" (Jan 31, 2026)
- Ex-Tax Accountant Sugawara-kun "Is it really this profitable just by carrying profit over to the next year!? A financial pro explains the benefits of deferral tax saving in an easy-to-understand way!" (Nov 18, 2025)
- Ex-Tax Accountant Sugawara-kun "[Tax Evasion] Please stop that tax saving immediately! Explaining the too-dangerous tax evasion scheme that 74 companies were deceived by" (Mar 19, 2026)
- Ex-Tax Accountant Sugawara-kun "Buying a 50 million yen Ferrari only expenses 1.38 million yen. Why buying a car right before the year-end is useless" and other short videos
- Organization for Small & Medium Enterprises and Regional Innovation "Small Enterprise Mutual Aid Contributions" "Loan System"
- Organization for Small & Medium Enterprises and Regional Innovation "Management Safety Mutual Aid (Mutual Aid System for the Prevention of Bankruptcies of Small and Medium-sized Enterprises)" / Handling of cancellations and rejoins after Oct 1, 2024
- National Tax Agency Tax Answer No.1135 "Deduction for Small Enterprise Mutual Aid Contributions, etc."
- National Tax Agency Tax Answer No.2597 "When lending company housing or dormitories to employees" / No.2600 "When lending company housing, etc. to directors"
- National Tax Agency "C1-23 Notification regarding Pre-determined Salary Notification"
- Small and Medium Enterprise Agency "Special Provision for Small-sum Depreciable Assets" / 2026 Tax Reform (Raised to under 400,000 yen acquisition cost, acquired on or after Apr 1, 2026, annual total 3 million yen, 400 employees or fewer)
- 2026 Tax Reform Outline (Tax exemption point for fixed asset tax on depreciable property 1.5M yen -> 1.8M yen)
- Jiji Press "74 companies hide 3 billion yen income, remittances to Hong Kong, kickbacks—5 National Tax Bureaus nationwide" (Mar 5, 2026)
- NHK "Remittances to Hong Kong and kickbacks, 74 companies pointed out for hiding income, tax authorities" (Mar 2026)
- Ex-Tax Accountant Sugawara-kun Official Site "Profile" (Yuichi Sugawara / SMG Group CEO / SMG Tax Accountant Office Representative)
*The statements by Yuichi Sugawara appearing in this article are all based on automatic subtitles of publicly available YouTube videos. For readability, hesitations and repetitions have been organized. There is no relationship whatsoever with him or his company. The content of the systems, tax rates, and timing of reform applications have been verified with the official materials above, but eligibility for application changes depending on individual situations. Please be sure to check with your own tax accountant before execution.
