Japan eyes tax relief for barrier-free movie theaters
The initiative aims to help people enjoy cultural and artistic activities regardless of their disability.
The agency plans to submit this proposal as part of its tax reform requests for fiscal 2026, which starts in April next year.
Currently, operators of theaters and music halls can get a one-third reduction in the fixed property and city planning taxes if they carry out barrier-free renovations that meet government standards.
While the agency plans to request that cinema operators be added to the list of businesses eligible for the tax reduction, it will also ask for a two-year extension of the tax relief, which is set to expire at the end of fiscal 2025.
Eligible barrier-free renovations are expected to include installing viewing spaces and restrooms for wheelchair users and widening corridors to allow wheelchair users to pass each other.
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