Japan’s Agency for Cultural Affairs considers tax cuts for barrier-free cinema renovations

From Jiji

August 15 2025

TOKYO – The Agency for Cultural Affairs has begun considering reducing property taxes and other taxes for private movie theater owners who renovate their facilities to make them more accessible for people with disabilities. The aim is to create an environment where people with and without disabilities can enjoy cultural and artistic activities. The agency plans to include this in its request for tax reform in fiscal 2026, jointly with the Ministry of Health, Labor and Welfare.

Recognition of reasonable accommodation remains stagnant: 60% of people with disabilities are unaware that it should become mandatory.

Under the current system, theater and concert hall owners who renovate their facilities to meet the standards set by the Ministry of Land, Infrastructure, Transport and Tourism receive a one-third reduction in property taxes and city planning taxes. The agency and others are calling for movie theaters to be included in the scope of the system and for the current system’s expiration date, which is set at the end of this fiscal year, to be extended by two years.

Specific examples of barrier-free renovations include installing wheelchair-accessible viewing spaces and restrooms, and widening corridors to allow wheelchair users to pass each other. The reductions will be available only if local governments inspect the renovated facilities and determine that they meet the standards set by the Ministry of Land, Infrastructure, Transport and Tourism.

Movie theaters across the country are making efforts to screen films with subtitles for the hearing impaired and provide audio guides that explain the images to the visually impaired. By supporting facility renovations with tax cuts, the government hopes to encourage these measures in both the soft and hard aspects.