INDEX / TAXES / ENTRY #016

ENTRY #016 FULL DOSSIER

Income Tax (Shotokuzei)

所得税 · Shotokuzei

Withholding, year-end adjustment, and when you must file yourself — plus a live take-home simulator.

CODE: TAX-SHOTOKU

SYSTEM WITHHOLD + SELF-FILE

MARGINAL BRACKETS 5–45%

RECONSTRUCTION SURTAX 2.1% TO 2037

FILING WINDOW FEB 16 – MAR 15

BUREAUCRACY FRICTION

Documentation rigor 3 / 5 (MODERATE)

Processing wait 2 / 5 (LOW)

Interview demand 1 / 5 (LOW)

Cost burden 1 / 5 (LOW)

Most employees never file — the employer does it all. Complexity appears with side income, deductions, and the first year of freelancing.

Mandatory Submission Pack

Verify each asset before the immigration desk sees it.

0 OF 4 PACKED

Year-End Adjustment Papers (Nov–Dec) EMPLOYEES Life/health insurance certificates, iDeCo contribution records, and dependent declarations — hand them to payroll.
Withholding Slip (源泉徴収票) KEEP IT Gensen choshuhyo arrives around January. Keep it — it is the input to everything else (filing, visas, loans).
Side Income Over ¥200,000 FILE IT Side earnings above ¥200,000 outside employment generally must be declared via kakutei shinkoku (確定申告).
Medical Costs Over ¥100,000 DEDUCT Annual household medical spending above ¥100,000 (or 5% of income if lower) qualifies for the medical expense deduction — keep every receipt.

給与・税金シミュレーター // TAKE-HOME ENGINE

Salary & Tax Simulator

Drag the salary. Watch shakai hoken, income tax, and resident tax split your pay — then check the furusato ceiling and the 2nd-year trap for that profile.

CHASSIS INPUT

GROSS_BASE

BASE ANNUAL SALARY (総支給額) STEP: ¥250K

¥8,500,000 JPY / YR

~$56,667 USD RATE

¥3.0M¥14.0M¥25.0M

DEPENDENTS (扶養控除) ¥380,000 deduction each, income-tax base

ESTIMATES — SIMPLIFIED FORMULAS, NOT FILING ADVICE

NET RETENTION COEF: 0.736 73.6% LIQUID RETENTION

ESTIMATED MONTHLY TAKE-HOME (手取り · YEAR 2+)

¥521,398 / MO

Gross monthly equivalent: ¥708,333 / mo

ANNUAL LIQUID NET (年間手取り) ¥6,256,782

TOTAL DEDUCTIONS −¥2,243,218 / yr

BURDEN RATIO SPECTRUM

Net 73.6% Shakai 14.0% Taxes 12.4%

MOD.03 STATUTORY DEDUCTION BREAKDOWN

TIER 01

社会保険 (Shakai Hoken)

HEALTH · PENSION · EMPLOYMENT

−¥99,071 / mo

健康保険 HEALTH¥35,346/mo≈4.99% half

厚生年金 PENSION¥59,475/mo9.15% half, capped

雇用保険 EMPLOY.¥4,250/mo0.6% worker share

Employer matches roughly half again — absorbed by the company, invisible on your slip.

TIER 02

国税・所得税 (Income Tax)

PROGRESSIVE BRACKETS · ACTIVE: 20%

−¥46,688 / mo

Taxable base after exemptions: ¥4,881,150 · includes 2.1% reconstruction surtax.

TIER 03

住民税 (Resident Tax)

PRIOR-YEAR ASSESSMENT · 10% + PER-CAPITA

−¥41,176 / mo

PREFECTURAL4.0%

WARD / CITY6.0%

PER-CAPITA LEVY¥6,000 / yr

Billed from June on last year's income — which is exactly the 2nd-year trap below.

FURUSATO NŌZEI ENGINE (ふるさと納税)

ONE-STOP ELIGIBLE

DONATION CEILING (ROUGH)¥140,352

REAL OUT-OF-POCKET¥2,000

NET TAX OFFSET¥138,352

ALREADY DONATED THIS YEAR¥0 COMMITTED // ¥140,352 LEFT

One-stop exception applies with ≤5 municipalities and no kakutei shinkoku filing duty. Ceiling is a rough estimate — simulators from the donation portals run the exact math.

REGULATORY BENCHMARKS

Basic exemption (基礎控除)¥480,000

Salary deduction cap (給与控除)¥1,950,000

Reconstruction surtax2.1% to 2037

Dependent deduction each¥380,000

General information only — immigration rules change and cases vary. Confirm with the Immigration Services Agency or a registered specialist before acting.