Tokyo tax authorities have filed complaints against the head of a website operator in the city for allegedly directing more than 100 people to make fraudulent applications for income tax refunds.

Sources say Koseki Yosuke is suspected of instructing 109 people nationwide through social media to make the applications for about 43 million yen, or around 315,000 dollars.

Koseki allegedly told the people they could get refunds by pretending that their side jobs caused them to lose money, and created fake tax return papers on their behalf.

Many of the applicants, including an employee of a large company and a high school teacher, reportedly had annual income of 4 million to 5 million yen, or about 29,000 to 37,000 dollars.

Some of them received or attempted to receive about 400,000 yen, or about 3,000 dollars, by claiming losses of about 2 million yen, or nearly 15,000 dollars from side businesses.

Tax authorities filed complaints against Koseki with Tokyo prosecutors for allegedly directing the people to report losses of about 729 million yen, or about 5.3 million dollars, in total over seven years through 2021, and to make false applications for refunds of about 43 million yen, or about 315,000 dollars.

Koseki reportedly gained about 25 million yen, or about 180,000 dollars, by receiving about 50,000 yen, or about 360 dollars for each filing.

Japan's government has promoted side jobs and remote work as new styles of working.

The labor ministry has set guidelines for promoting side jobs, saying they not only increase worker income but also benefit society by promoting startup businesses and innovation.

The ministry is asking companies to allow their employees to hold side jobs in principle.

A survey by the job placement firm CrowdWorks last September shows that more than 23 million people, or one in three workers in Japan, had a side job at the time or previously.