Night Shift Tax Accountant Hitoshi Yano Reveals Money and Desire Cases in Shinjuku Kabukicho

The Night World and Taxes

“Shinjuku, Kabukicho—the city that never sleeps.” Just a short walk from the bustling streets, beyond the noise, there is a tax accountant office that has become a topic of conversation in the neon district.

The office hours are negotiable. They accommodate late nights or early mornings, specializing in night work.

“Many people who live in the night world have no knowledge of taxes. They don’t understand that paying taxes builds credibility. They earn money without knowing and ruin themselves without knowing. Seeing that many people are struggling, I couldn’t just leave them alone.”

Hitoshi Yoruno (32), whose well-groomed features attract attention, reportedly has about 600 clients, roughly 70% of whom are hostesses and about 30% hosts. What makes him truly unusual is that he himself is an active host in Kabukicho, earning 100 million yen annually.

“Because I experience the atmosphere and flow of money on site, which cannot be understood from bookkeeping alone, I understand the reality of the night work industry. For example, hosts pay for women’s drinks during appointments and after-parties. There are countless expenses that you can’t see just by looking at the store’s sales, and a lot of money disappears in social obligations. Understanding how night work operates allows me to specifically explain what can be considered an expense and where the dangerous lines are.”

Originally, Yoruno led a life far removed from the night world. He started playing baseball in elementary school and became the ace and cleanup hitter at a prestigious high school in Hiroshima. “I truly thought I could go pro,” he says.

However, when that dream was crushed, he aimed to become a tax accountant.

“As a child, I was looking at a professional baseball yearbook and was shocked thinking, ‘Even if I earn 100 million yen, about 30 million yen will go in taxes.’ From then, I vaguely became interested in taxes it all started from such a small thing.”

Determined, he enrolled in the Open University. After intense study, he passed the tax accountant exam at 29 and opened a tax accounting office in Tokyo with a female certified public accountant. His first client was the “chi-mama” of a new half-bar whose owner had skipped town.

“According to the chi-mama, owners skipping town is common, but the problem was a man claiming to be the manager appeared and started running the bar. Even though the chi-mamas accounted for 70% of sales, he said, sales aren’t enough, so I’ll cut your pay, while spending lavishly at hostess clubs under the guise of socializing. Checking the books, even the bar’s mama had embezzled money from the store.

I explained to the chi-mama the difference between expenses and entertainment costs. Even if she played at hostess clubs with regular clients, if it counted as entertainment to show gratitude and contributed to sales, it could be considered an expense. The chi-mama, who said she was bad with numbers, entered into a consulting contract with me and left all tax matters to me, focusing entirely on business. She held cross-industry networking events to gain new clients, properly accounted for expenses, received refunds—and the new half-bar, which hadn’t been able to pay even rent, became profitable in less than a year.”

Through word of mouth and referrals, Yoruno grew his client base. Around the same time, with the registration for the invoice system starting, he predicted, “People in night work will struggle with taxes,” and at 30, he became independent and opened an office in Shinjuku.

“Night workers if the office is far from Shinjuku, they simply can’t come (laughs). About three-quarters reschedule due to hangovers and other reasons. So I thought, if I open an office just a stone’s throw from where they work, in Kabukicho or Shinjuku Ni-chome, it will be easier for them to come.”

Yoruno says that starting the dual role as a host was also part of the sales strategy.

“When I was asked to handle a host club’s taxes, they asked me, ‘We don’t have enough staff, can you help?'”

Using his network in the night industry, he earned 87 million yen in the first month and took the top spot. He gained loyal high-spending clients impressed by his TikTok videos explaining taxes, becoming a 100-million-yen player.

100-Million-Yen Tax Order

In Kabukicho, where money and desire swirl, there are reportedly many hosts like Yoruno who earn over 100 million yen a year but have never filed a tax return even once.

“At one point, an acquaintance host consulted me, saying, ‘I got a call from the Tokyo Regional Taxation Bureau.’ When I asked, the call came from the Bureau’s Document Investigation Division—an elite team that investigates large, complex, or suspicious tax evasion cases that local tax offices cannot handle, called ‘Ryōchō.’ He had not filed for several years. Honestly, I thought, ‘This is bad.'”

Fortunately, he had kept five years’ worth of receipts and consulted Yoruno before meeting the investigators.

“Seeing five large trash bags and a Boston bag packed full of receipts, I couldn’t help but say, ‘Wow.’ There were no ledgers or filings, but if there is evidence, we can fight, so I quickly prepared materials for the tax audit.”

However, being unfiled meant additional taxes and penalties were unavoidable.

“The questioning felt like a detective drama, tracing back to his upbringing. Still, the investigator was kind enough to chat casually, so it was a lucky investigator gacha. In the end, the tax amount presented to him was 40 million yen. Just recently, a top-earning Kabukicho host underwent a tax audit and was made to pay 100 million yen. I had been warning him, ‘It’s risky’ and ‘They’ll come soon.’ Just when we finally scheduled a meeting, the audit came a week earlier. If he had filed, it would have been around 60 million yen.”

Tax audits typically occur from June through autumn, starting at the store with the National Tax Agency and extending to cast members in a domino effect. From October to November, inquiries from live-streamers or sugar-dating women increase. “It seems they target people who suddenly have increased bank balances despite being unemployed,” says Yoruno.

He recalls a case he still can’t forget: a sex worker who consulted him, saying she wanted to file before being incarcerated.

“She had been dragged into an illegal side job. ‘I might be in for nearly five years.’ I was impressed by her willingness to pay taxes under such circumstances. Listening further, she was also a victim who struggled due to lack of tax knowledge. I explained that costumes, makeup, nails, and esthetic treatments can be considered expenses depending on the context. After filing, she was amazed, saying, ‘I’ve never gotten so much tax back before.'”

Even cosmetic surgery can be deductible. A girl working at a cabaret in Ueno who got surgery and was then hired by a high-end Roppongi club could increase her hourly wage from 4,000 yen to 20,000 yen. This counts as legitimate sales effort that can be justified to a tax auditor. Of course, there are limits on bulk expense claims, so he advises, “If you plan surgery, next fiscal year is better.” He also warns hostesses receiving expensive gifts from high-spending clients: “Gift tax applies.”

Wanting night workers to acquire tax knowledge and protect themselves, Yoruno published “Night Work Tax Accountant: Tax and Life Stories Witnessed at the Bottom and Top of Kabukicho” (Imagica Infos).

“No one can escape taxes. Even if you declare bankruptcy, your obligation remains, and in the extreme, it passes to your relatives when you die. Money can enrich people—or destroy them.”

Behind the neon streets, Yoruno continues to face night workers daily.

From the March 13-20, 2026 issue of “FRIDAY”