The Jan. 11 editorial "Confidence to have children" rightfully pointed out that long work hours prevent men from assisting in child care. However, I might point out that company drinking sessions add even more time to the typical salaryman's day than does overtime. These drinking sessions, which are partially tax-deductible for small businesses, break the bond between Japanese men and their families and make marriage and motherhood far less attractive options for Japanese women.

The Japanese government can put a stop to this by making all entertainment expenses taxable, even for small businesses. This will encourage the businesses to spend the money in more productive ways and -- most importantly -- will enable men to get home in time to spend some time with their wives and children. This will in turn have a positive effect on the fertility rate.

noah smith