As of August 2022

Repayment Forgiveness of Temporary Loan Emergency Funds and Other Special Loan
Funds that are Especially Granted to Address the Impact of the COVID-19 Pandemic

Key points for repayment forgiveness A loan borrower may be entitled to repayment forgiveness for all loans of the same type at once:(1) Temporary Loan Emergency Funds; (2) Comprehensive Support Funds (Initial Loan); (3) Comprehensive
Support Funds (Additional Loan); and (4) Comprehensive Support Funds (Relending)If a loan borrower and the head of its household are exempt from municipal tax (both per capita andincome-based portions), the loan borrower is deemed to be eligible for repayment forgiveness, regardless ofwhether other household members are exempt from municipal tax. (Any amounts already repaid by the timeof the repayment forgiveness decision will not be returned.) The requirements for forgiveness vary depending on the type of fund (see the figure below).
 In addition to the above, any outstanding debts will be forgiven in whole if a loan borrower and thehead of its household come to be exempted from municipal tax after the fiscal year of the decision.
Similarly, a loan borrower may be entitled to repayment forgiveness in whole or in part if, during
repayment, a loan borrower becomes unable to continue to make repayment due to circumstancessuch as death, disappearance or personal bankruptcy.
 You need to apply for repayment forgiveness. (The forgiveness is not given automatically.) Please readthe notice from the Council of Social Welfare carefully and file an application by the deadline.
If, for the reason of relocation or others, your residence has changed since the time of your loan
application, please contact the Council of Social Welfare with which you filed the application.

Exemption requirements and exemption cap
Repayment start* If forgiveness is
not given, etc.

Fund type

Requirements

Maximum sumof repayment forgivenessTemporary Loan Emergency Funds
Loan applied for by the end of March
2022

Exempt frommunicipal tax for
FY2021 or
FY2022¥200,000

January 2023

Temporary Loan Emergency Funds
Loan applied for in or after April 2022

Exempt frommunicipal tax forFY2023¥200,000

January 2024

Comprehensive Support Funds (InitialLoan)
Loan applied for by the end of March
2022

Exempt frommunicipal tax for
FY2021 orFY2022¥450,000 (single-memberhousehold)¥600,000 (≥2 members)

January 2023

Comprehensive Support Funds (InitialLoan)
Loan applied for in or after April 2022

Exempt frommunicipal tax for
FY2023¥450,000 (single-memberhousehold)¥600,000 (≥2 members)

January 2024

Comprehensive Support Funds(Additional Loan)

Exempt frommunicipal tax for
FY2023¥450,000 (single-memberhousehold)Y600,000 (≥2 members)

January 2024

Comprehensive Support Funds(Relending)

Exempt frommunicipal tax forFY2024¥450,000 (single-memberhousehold)¥600,000 (≥2 members)

January 2025

*1 Repayment forgiveness of Temporary Loan Emergency Funds and Comprehensive Support Funds (Initial Loan)
applied for in or after April 2022 will be decided on the basis of municipal tax exemption in FY2023, and the deferment
period will last until the end of December 2023.
*2 We will follow up to ensure that eligible people continue to be supported by independence consultation and support
centers or other organizations after they become exempt from repayment.
*3 This shall not apply to cases in which the borrower has opted for a shorter deferment period.
If you need to repay and you have difficulty in doing so, please refer to theinformation on the reverse side about relevant organizations.

Are you having difficulty in repaying?
These organizations are ready to assist.
Assistances for employment, family finances, etc.
Together with you, the adviser will review your family finances, make suggestions
for improvement or debt rearrangement.
They will also coordinate with Hello Work to help you start working.

List ofindependence
consultation andsupport centers[Eligible for consultation] Individuals who have concerns about income or family finances
Major
consultation desk

Independence
consultation andsupport centers(MHLW website)

Assistances
Family finances improvement assistance and any other problems inyour overall living.
https://www.mhlw.go.jp/content/000936284.pdf

List of Hello Work
offices(MHLW website)

Not only employment counseling and placement but also assistances
for work preparation and vocational training

Hello Workhttps://www.mhlw.go.jp/stf/seisakunitsuite/bunya/koyou_roudou/ko
you/hellowork.html

Consultation on multiple debts and legal matters
The desk will refer you to legal professionals for consultation or debt rearrangement (individual rehabilitation,personal bankruptcy, etc.).
[Eligible for consultation] Individuals who are in trouble with financial liabilities other than the government’s
special loan funds
Major consultation desk

Phone

Assistances

Consumer Hotline(consumer consultation contactpoints)

188

Will direct you to the nearest consumer consultation contact point todiscuss your consumer troubles.

Japan Legal Support Center(Houterasu Support Dial)

0570078374

Will guide you to free legal consultation for those who cannot afford
it as well as to available programs such as advance payment oflawyer’s or shiho-shoshi (judicial scrivener)’s fee.

Japan Federation of Bar
Associations(Himawari Consultation Hotline)

0570783-110

Will direct you to the legal counseling center operated by the bar
association near you and will guide you to make a consultation
appointment, etc.

Shiho-shoshi Consultation Centers

The Shiho-shoshi Consultation Center in your area will help you look into any
excessive repayment you may have made.
https://www.shiho-shoshi.or.jp/activity/consultation/center_list/

Multiple-debt consultation counters

List of Shiho-shoshi
Consultation Centers(Japan Federation ofShiho-shoshi’s
Associations website)

A list of multiple-debt
consultation counters(FSA official website)

A list of multiple-debt consultation counters across the country is found on theoffical website of the Financial Services Agency.
https://www.fsa.go.jp/soudan/

Consultation on repayment of the special loan funds
Forgiveness during the repayment period or some other alleviation measures may be available in some cases.
We can also refer you for needed assistance by an appropriate organization/institution.
[Eligible for consultation] Individuals not eligible for the present repayment forgiveness measures but having difficulty in therepayment[Consultation desk] Depends on the prefecture of your residence. For more information, please read the repayment
forgiveness notice sent to you from the prefectural Council of Social Welfare, or visit its official website.

[Other inquiries] Monetary Assistance for Everyday Life Call Center

0120-46-1999 （9:00–17:00, except Sat, Sun, and Holidays）