Japan Tax Guide

Salary In Kind

Creation date2017/09/22 Last updated2022/07/19


Question: Are salaries in kind subject to income tax in Japan?

Answer: Economic benefit from employer is taxable as salary income basically, although it is exempt in some cases.

  Income Tax Law provides that economic benefit which is given by employer to employee should be taxable as salary income.  However, following items are excluded from taxable salary income for example;

Specific portion of the rent of company residence

  • Travel expense for expat home leave under specific conditions
  • Tuition for employee’s children that is paid as donation to specific international schools
  • Certain education expenses, such as Japanese class for expat

For more detail, please feel free to contact TOMA Consultants Group.

 TOMA Consultants Group English Site


Question: 日本では現物給与は課税されますか?

Answer: 雇用主からの経済的利益は基本的に給与所得として課税されますが、例外もあります。


- 社宅家賃のうち一定の金額

- 一定の要件を満たす場合の外国人社員の帰国旅費

- 特定のインターナショナルスクールに対する寄付として支払われる、従業員子女の学費

– 外国人社員の日本語教育費用、など