Japan's birth rate isn't even that low anymore comparatively to other nations.
Take a look at South Korea. It's nearly half of Japan. Japan is like 1.3 (OP's article) and SK is at 0.7 (https://www.reuters.com/world/asia-pacific/south-koreas-fertility-rate-dropped-fresh-record-low-2023-2024-02-28/). SK is the absolute dead last in the world. Even China is lower than Japan now at 1.2 even after getting rid of the 1 child policy.
Think the west is any different? Canada also hovers at round 1.3. (https://nationalpost.com/opinion/canadas-birth-rate-has-dropped-off-a-cliff-and-its-because-nobody-can-afford-housing - just sourcing 1.3, I don't actually agree with their reasoning) Canada's population only increases because of massive immigration they accept. And immigrants from poorer countries are more likely to have children than existing. So, might even rival SK if we were to not count 1st/2nd gen immigrants, though we don't have such exact data collection, only corollary.
Unfortunately many large corporations actually get money from the gov rather than pay. Negative tax is a real thing and only takes a quick search to find corps that's very profitable actually getting paid billions by the government.
Like these companies got money from gov while being profitable. https://www.usatoday.com/story/money/markets/2016/03/07/27-giant-profitable-companies-paid-no-taxes/81399094/
It fluctuates quite a bit from year to year as grants and various benefits change every year.