I think you haven’t added the municipal tax and the Earthquake Reconstruction Tax. And remember, it’s a lot harder to pull the sort of tricks that are possible

I think you haven’t added the municipal tax and the Earthquake Reconstruction Tax. And remember, it’s a lot harder to pull the sort of tricks that are possible in the US and EU, and the shared sense of suffering means people get in a lot of trouble if their avoidance scheme goes the wrong way.