JAPAN Recommendations Housing Allowance Under the current ABC Japan housing plan for relocated employees, ABC signs the lease and deducts a percentage of the rent from the employee’s salary. However, the maximum rent seems a little low, which may indicate it has not been adjusted in keeping with the real estate market price for a while. To bring this benefit back in line with current market conditions, ABC may wish to consider raising the cap by JPY 10,000. ABC Japan Co. Ltd. Page B - 15