A tax cut of \40,000 per person from June 2024

Frankly speaking, I am very pleased to enjoy a tax cut from Income/Inhabitant tax from June 2024. However, the measure of tax cut seems to be complicated to me. In addition of that, the benefit of tax cut does not feel practically. Because the total amount of tax cut is continuously done several times by the Dec. of the year. This may cause companies a lot of burden for implementation. Why does not the Kishida government do a one-time tax cut simply?