At Tokyo-certified daycare and unlicensed facilities, up to ¥80,000/month for ages 0–2 (taxable households) and ¥77,000/month for ages 3–5 combined with the national benefit

For daycare fees of children attending Tokyo-certified daycare, city home-based caregivers (katei fukushi-in) or certified unlicensed childcare facilities under a contract of 120 hours or more per month, there are benefits from the national free-of-charge program and a top-up under Tokyo's program. From October 2026, the limit is ¥80,000/month for taxable households in the age 0–2 classes (top-up only), ¥80,000/month for tax-exempt households (national ¥45,700 + top-up ¥34,300), and ¥77,000/month for the age 3–5 classes (national ¥40,300 + top-up ¥36,700). A certification of need for childcare is required, and the lower of the daycare fees paid and the limit is paid. Claim every half year.