As we enter the third year of the coronavirus pandemic, two societal needs have become crystal clear: healthcare and digitalization. The combination of the two could bring some of the most impactful changes to Japan and the world by improving the quality of life, reducing the cost of care, and allowing society to better cope with future crises. Bringing them together is exactly what the ACCJ has done with its Healthcare x Digital (HxD) initiative, which began in 2020 and reached new heights in its second year.In December 2021, the Japanese government revealed its proposed changes to tax legislation. Some of these proposals affecting individual taxpayers are discussed in this column, together with an update on how Covid-19 has impacted the tax authority’s approach to inheritance and gift tax audits.