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







