All amounts are shown in present-value terms on a 10,000-yen basis. Income tax and social insurance are accounted for using take-home rates by income bracket (67–88%), and public pensions, retirement bonuses, child allowances, and free early-childhood/high-school education are all included in the calculations. Inflation, the macroeconomic indexation of pensions (the real decline in pension purchasing power), and capital gains tax on investments (on amounts beyond the NISA allowance) are not reflected. To see the detailed formulas, take a look at How it's calculated.