Japanese adult game developer blocked from receiving Steam earnings, still taxed

A Japanese independent adult‑game creator, known as Nupuryu (ぬぷ竜), reported that revenue from a Steam title sold overseas was transferred by a Taiwanese publisher to Japan’s Rakuten Bank. The bank demanded additional compliance documentation and ultimately refused the transfer without providing a reason, returning the funds to the originating bank.

Despite the money never reaching the developer’s account, Japan’s tax authorities treat the foreign earnings as taxable income, obliging Nupuryu to pay income tax on the unrealised revenue. The creator highlighted that this combination of banking blockage and tax liability is a growing pressure point for Japan’s adult‑game industry, which has faced increasingly strict anti‑money‑laundering checks on such transactions.