Japan Tax Guide

Withholding tax for salary in Japan

Creation date2019/08/14 Last updated2022/07/19


Withholding tax for salary in Japan

Question: I will be employed by a company as a full-time staff and work in Japan with a working visa. Do I need to pay salary income tax? And how do I pay it?

Answer: Yes, you need to pay salary income tax through your employer. There is a withholding tax system to pay your salary income tax in Japan.

Withholding Tax System in Japan:
According to the tax law in Japan, employers are obligated to withhold a certain amount from your salary when they pay it to you. After that your employer will pay the withheld amount (salary income tax) to the tax office directly on your behalf.

Taxable and non-taxable items on your salary pay slip:
If you have allowances (benefits) from employer, you may notice that they are classified into taxable and non-taxable on your pay slip. Some commonly encountered items are explained in the following paragraphs.

Non-taxable allowances
1.     Transport allowance
Amounts under the legal limit will be non-taxable*

*Only in cases of using the train/bus to commute:
By using the most economical and reasonable route/method, even if the amount of transport JPY 150,000 will be the limit. Therefore any amount over JPY 150,000 will be taxable.

2.     Travel allowance for relocation of work place and/or business trip
Any amount which can be recognized as needed normal expenses is non-taxable.

3.     Night/day shift allowance
Amounts below the legal limit will be non-taxable.
*Remarks: Company may determines the maximum amount of allowance by internal regulations. You have to confirm the terms in employment contract and/or company policy.

Taxable allowances
1.     Overtime/holiday allowance
2.     Family/dependent allowance
3.     Housing allowance* paid by CASH.
*1- Only in cases where the housing contract is in the tenant (employee) name and the employee pays the rent.
*2- Lending of company housing does not quality. However, if the rental contract is in the employer’s name and the employer pays a certain, legally-decided amount of the rent it will be considered non-taxable income.

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



Question: 日本で就労ビザを取得し、正社員として雇用され働く予定です。給与における所得税を納める必要はありますか。またどのように納税すればよいのでしょうか。

Answer: はい、給与支給時に、会社側が給与から所得税を源泉し代理で納付する必要があります。日本では給与所得に対する所得税を納税する為の源泉徴収制度があります。



1.     通勤手当

2.     転勤や出張などのための旅費

3.     宿直、日直手当

1.     残業手当/休日出勤手当
2.     家族(扶養)手当
3.     現金で支給される住宅手当、*入居者が直接契約している場合の家賃負担