Singer Koda Kumi is the highest earning Japanese female artist for the past 12 months; she made an estimated USD20 million over the period.
2nd on the list is Ayumi Hamasaki, 3rd is Hikaru Utada.
Yukie Nakama tops the actress list with estimated USD3 million (far behind Koda Kumi). 2nd on the list is Kou Shibasaki, while Korean actress Choi Ji-woo is 3rd.
[Source]