Yes, it is subject to taxation.
First, regarding Universe Club, the rules for transportation expenses have changed. It’s now a flat ¥10,000, rather than ¥5,000–¥10,000.
That said, it’s okay for the papa (a male supporter) to give more than the standard amount—for example, ¥20,000–¥30,000 for dinner only (no intimacy).
(It’s not okay for the woman to demand more than the standard transportation expense. Also, this “transportation expense” is actually compensation for accompanying him to dinner, not reimbursement for actual travel costs.)
Returning to the tax issue: considering that
- the money is received from the man, and
- “transportation expense” is merely the stated reason, while it is actually compensation for the dinner,
it would appear to qualify as a gift and therefore be subject to gift tax.
Please file a gift tax return during the tax filing period. Gift tax has an annual tax-free allowance of ¥1.1 million, so if your allowance and transportation expenses combined are ¥1.1 million or less, you do not need to file a gift tax return.
https://www.nta.go.jp/taxes/shiraberu/taxanswer/zoyo/4402.htm
Incidentally, if you are conducting your dating activities as a sole proprietor and have properly filed a notification of commencement of business, the income would be treated as business income rather than a gift. You could also claim expenses incurred for the dates, which may help reduce your taxes.
Well, it’s miscellaneous income, after all.
The tax office might turn a blind eye, though.
If you were receiving money from 100 or 200 people a year, they might not stay quiet.
