The Japanese government is set to fully implement a new policy named the "Child and Childcare Support Fund" starting in April next year, aimed at addressing the country's declining birthrate. The initiative seeks to provide a stable funding source for childcare policies through shared financial responsibilities among all citizens.

While the system has been informally referred to by some as a "single tax" due to its primary benefits to child-rearing families, it is not a tax specifically levied on unmarried individuals; rather, it is a collective effort that involves all generations.

According to a report by Japanese media outlet "Financial Field," the "Child and Childcare Support Law" specifies that the support fund can only be used for childcare-related purposes. This includes expanding the current child allowance to cover high school-age children, providing a 100,000 yen (approximately 20,000 NTD) subsidy for pregnancy and childbirth, and supporting parental leave and shorter working hours.

The government estimates that each child will receive around 3.52 million yen (approximately 708,000 NTD) in total support, which is a significant increase from the current 2.06 million yen (approximately 414,000 NTD).

Furthermore, the government will collect the childcare support fund through the medical insurance premium system, ensuring that funds are distinctly allocated and not diverted for other uses. The Children's Family Agency has indicated that this approach covers the widest demographic and includes existing intergenerational support mechanisms, such as funding for elderly assistance and childbirth support, which contribute to the long-term sustainability of the medical insurance system.

Currently, the government estimates that each insurance participant will bear a monthly contribution of about 350 to 1,650 yen (approximately 70 to 330 NTD). Additionally, considerations are being made to provide partial waivers or reductions for low-income individuals and those with underage children.

Ultimately, the government aims to foster a societal commitment to raising the next generation through this initiative, thereby reversing the long-standing trend of declining birth rates, relieving financial pressures on low-income families, and instilling a sense of hope for the future among younger generations.