Ep. 5 A Hundred Thousand, on Paper
The End
Ep. 5 “A Hundred Thousand, on Paper”
Read the English script
Ep. 5 “A Hundred Thousand, on Paper” — English script
Page 1
No napping in a kotatsu on the job!!
The basement's freezing~
February. Tax season. Nashigasaka City Hall, the basement.
My kotatsu~!!
200 waiting upstairs. The blue-return farmers are in tears.
Note: A “blue return” (aoiro shinkoku) is Japan's bookkeeping-based tax return for sole proprietors and farmers. Keep proper books and you get a special deduction.
Civil servants get year-end adjustment. Not my problem!!
Note: Year-end adjustment: for salaried workers, the employer settles the year's income tax, so most never file a return themselves.
February is pruning season for bonsai, too.
Page 2
The Special Trends Unit sends one helper to the tax desk!!
W-well, the unit is rather swamped right now...
Two hundred are waiting!! We're short-handed up there!!
... Understood, sir.
Genda. Out of the kotatsu. Upstairs.
Why MEEE!?
Page 3
Handing out number tickets... this is hell...
Upstairs: the tax help desk.
Blue returns go to the tax office, please.
But the tax office is in the next city...
Granny from the farm stand!?
The one who only eats the free samples!!
Show her the way, and I ditch helper duty!!
Granny, there's a digital unit in the basement!!
Page 4
Heavy!! What's in this thing!?
Tetsu!! What happened to helping upstairs!?
I'm guiding a citizen!!
I'm Kiyo, pear farmer. Forty years of ledgers.
Double-entry, by hand, for forty years...!?
Grandpa and I kept 'em together.
He's been gone three years. I still keep the books.
Page 5
They say from next year, paper only gets 100,000 off...
Paper gets 550,000 now. From next year, just 100,000!!
Note: Real change: from tax year 2027, the blue-return deduction for paper filers drops from 550,000 yen to 100,000. Filing by e-Tax keeps 650,000 (750,000 with qualifying electronic books).
File by e-Tax and it's 650,000!!
From next year's return (tax year 2027)
That's 450,000!! Nearly 70,000 a year in tax alone!!
Switch to e-Tax this year: +100,000.
Stay on paper from next year: -450,000.
That's fifteen boxes of pears...
Page 6
With your card and a phone, you can file from home!!
Note: “Card” = the My Number card, Japan's ID card, which doubles as your digital signature for e-Tax.
This is the only phone I've got.
...The app won't install!!
Then the tax office's filing venue!!
Three buses a day. An hour down the hill.
Maybe ask a tax accountant...
Tax accountants? Too pricey for me.
Being right just isn't reaching her...!!
Page 7
My pear-farmer friends all file on paper too...
All of them... paper...!?
An e-Tax filing service! I'm gonna strike it RICH!!
My commission per entry?
500 yen!!
I'm in.
Page 8
Civil servants don't take money from citizens!!
...But if the e-filing rate goes up, the main building...
Granny, leave it to me!!
100,000 this year, 450,000 next - I'll protect it!!
You're not just the free-sample guy after all.
Front and back, he's two different people.
Page 9
Debit!! Credit!! Both sides always match!!
—That night.
"Superior" electronic books... solid gold!?
Note: Real term: “yūryō denshi chōbo” (superior electronic books) are digital books that keep a record of every correction and can be searched by date, amount and client. Nothing to do with gold.
Books that keep a trail of every fix and deletion!!
Searchable by date, amount and client!!
e-Tax gets sent with your OWN card and PIN!!
...I'm starting to see it...!!
Page 10
—I SEE IT!! From next year, paper gets 100,000!!
e-Tax gets 650,000. With superior e-books, 750,000!!
The work only a tax accountant can do...
Keeping books for others doesn't need a tax accountant!!
Note: Real rule: bookkeeping for others is open to anyone. Preparing someone else's tax return is not.
A tax return just copies numbers from the books!!
It's the books, continued!! I can do it ALL!!
Page 11
It's pruning season right now.
Tetsu, beach sandals in February?
After school. A pear orchard in winter.
Not cold!! The smell of money keeps me warm!!
500 yen a case... 500 yen a case...!!
Fertilizer, pesticide, cardboard... fussy old man!!
...Hm?
Page 12
Grandpa... here, of all places...
Note: The pencil note in the ledger reads: “Kiyo — please keep next year's books too.”
D-dammit, something's in my eye...!!
Grandpa's handwriting, there on the screen...
Please don't write invoices while crying.
That's a separate matter!!
Page 13
Do our books too!!
Much obliiiged!!
Tetsu, civil servants with side jobs...
If nobody finds out, it's a feature!!
In one week: thirty clients.
Pear juice accepted as payment!!
Could you do our tax returns while you're at it?
Tax returns ... just the books, continued ...!!
Page 14
The books continue - I'll do your tax returns too!!
Full service! 650,000 for EVERYONE!!
30,000 yen!? And a guarantee? That's going too far...
Akamine, these numbers go straight to the main building.
... The main building ...
Is that really just the books, continued?
It's just copying numbers!!
Page 15
Kid, we're doing data entry all night!!
No late-night work for under-18s!! Labor Standards Act, Art. 61!!
Everyone's so diligent this week.
Saturday, I file for the WHOLE town!!
—Nobody noticed the poster right next to it.
Grandpa, they'll file for us on Saturday.
Page 16
Alright, let's send 'em all!!
Saturday. Nashigasaka Community Center.
Enter your PIN yourself!! I'm not looking!!
So that part, you do properly.
...Preparing them on their behalf?
Note: She's reading Tetsu's banner: “Tax returns — we'll prepare them for you.”
My turn next.
Page 17
If you're not a tax accountant, preparing other people's returns...
Illegal, even for free!! Tax Accountant Act, Art. 52!!
Note: Real law: in Japan, preparing tax returns or giving tax advice for others is reserved for licensed tax accountants (zeirishi), paid or not.
B-but it's just the books, continued...
Anyone can keep books. Tax returns are different.
Besides, with simple books like these,
even e-Tax won't get you 650,000.
Note: The 650,000 and 750,000 deductions require double-entry bookkeeping. With simple books, it's 100,000 even on e-Tax.
M-my guarantee!!
Page 18
Free!? That one's FREE!?
W-wait for meeee!!
M-my record!!
Is my tax return ruined now...
My commission floated away too.
Page 19
One of our staff... prepared returns... for 30,000 yen...
The tax accountants' association made a very polite call to City Hall.
We are deeply, deeply sorry.
Good thing nothing was sent yet.
Mr. Genda.
He called me "Mister"...!!
Please guide visitors here every day until March 15.
Note: The sign reads: “Tax returns: see a tax accountant. Free consultations this way →”
Refund every fee and every bottle of pear juice.
Civil servants need permission for side jobs.
Note: Real law: Japan's Local Public Service Act requires permission before a civil servant takes paid side work.
Page 20
Free consultations, THIS WAAAY!!
Let's hold the clinic here again next year!!
March. The community center.
I pushed it, and off it went!!
Grandpa, I filed this year's books too.
Guide again next year, please. Unpaid, of course.
Working for FREE!?
On paper, a hundred thousand. Tetsu gets zero.
This is a work of fiction. Nashigasaka City is invented, and nothing here reflects the real operation of any person, organization or public office. It is not an official publication of any government body.
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