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Tax exposure: Can a Japanese AV actress deduct VD examinations?

Weekly Playboy March 23
Weekly Playboy March 23

With Japan requiring tax returns for 2014 be filed by March 16, Weekly Playboy (March 23) decides to provide a few timely tips — and, more likely, some amusement — for its mostly male readership.

A woman going by the name “Yuko” works at an apparel company full-time and moonlights as an adult video (AV) actress. The magazine breaks down the income and expenditures for the 21-year-old to assess whether declaring her side work on her tax return would be beneficial.

Her full-time income stands at three million yen annually. For AV, she earns 30,000 yen for a three-hour shoot, which will typically take place during the weekdays.

“The reason is that housewives occupy the slots on the weekends,” says Yuko, who earned 600,000 yen as an actress last year. “I’ve heard rumors about nurses also working on weekdays.”

For expert advice, the magazine consults with accountant Miwako Noda, whose office is located in Shibuya, Tokyo. She breaks down Yuko’s expenditures for her adult video work as follows: Underwear, other clothing and cosmetics set her back 160,000 yen; beauty treatments cost 279,000 yen; birth control pills and testing for venereal disease ran 100,000 yen while transportation fees totaled 100,000 yen.

“For Yuko, she is earning 600,000 yen while outlaying 729,000 yen,” says Noda (@miwanod). “By all rights, she does not have to file a (separate) tax return.”

Miwako Noda (Twitter)
Miwako Noda (Twitter)

However, a claimed loss for her porn work would reduce her total income. The National Tax Agency will then deem the taxes paid for her apparel work to have been too high.

Noda says Yuko will be due 6,600 yen. Indeed, a meager sum. But her motives for working as an AV actress do not appear to be financial.

With an admitted interest in eroticism, she got her start in the biz after being scouted in the street. Right now, her biggest concern is the possibility of her apparel company finding out. A mentor is providing advice.

“So why do AV if it actually costs me money? Well, there is the nudity,” she giggles.

Source: “Apareru de hatarakinagara AV joyu,” Weekly Playboy (March 23, page 77)