This paper examines Japanese family policy based on findings from an international study project (SPRU, York, UK) - A Comparison of Child Benefit Packages in 22 countries: 2001. This study compares the structures and levels of 'support packages' of tax benefits, tax allowances, cash benefits, the costs of child care and school, and other social services in kind by using 'model family micro-simulation method', which shows how different types of families are treated by the tax and benefit systems in each country. There are variations in structures and levels of these tax and benefits packages. Japanese packages are not generous in terms of support levels compared to other nations. Many of them are currently reconstructing the tax and benefit systems but there are some differences in the backgrounds of family policy in 22 countries. It is important for Japan to review own packages as whole to provide financial support for family with children.