📄 How to Read a Japanese Payslip (給与明細書) — Complete Term-by-Term Guide

Decode every Japanese term on your monthly payslip (給与明細書): Attendance (勤怠), Earnings (支給), Social Insurance & Tax Deductions (控除), and Net Pay (差引支給額).

✅ Official Rule Verification Date: 2026-11-04 (2026/2027) 🏛️ Official Government Sources: National Tax Agency of Japan (国税庁) · Japan Health Insurance Association (協会けんぽ) · Japan Pension Service (日本年金機構) · Ministry of Health, Labour and Welfare (厚生労働省)

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📌 How to Read Japanese Payslips — 핵심 요약 (Key Takeaways)

A Japanese payslip has 4 main sections: Attendance (勤怠), Gross Earnings (支給), Deductions (控除), and Net Deposit (差引支給額 / 手取り).
Health Insurance (健康保険) and Welfare Pension (厚生年金) are fixed for a full year based on your April–June average pay (標準報酬月額).
Employment Insurance (雇用保険) and Withholding Income Tax (源泉所得税) fluctuate each month when your overtime changes.

📖 How the Formula Works & Official Terminology (with Local Terms)

Earnings (支給 / Shikyū): Base Salary (基本給), Overtime Pay (時間外手当 / 残業手当), Tax-Free Commuter Allowance (非課税通勤手当), and Gross Total (総支給額).
Social Insurance (社会保険): Health Insurance (健康保険料), Nursing Care (介護保険料, ages 40–64), Welfare Pension (厚生年金保険料), and Employment Insurance (雇用保険料).
Taxes (税金): Withholding Income Tax (源泉所得税) and Resident Tax (住民税, deducted June–May from Year 2).
Net Pay (差引支給額 / Sashihiki Shikyūgaku): Gross Earnings minus Total Deductions = exact amount wired to your bank account.

📊 Sample Salary & Tax Reference Table by Income Bracket

Japanese Term	English Meaning	2026 Calculation Basis	Changes Monthly?
基本給 / 総支給額	Base Pay / Gross Pay	Contract base + overtime + allowances	Varies with overtime
非課税通勤手当	Tax-Free Commuter Pass	Income tax exempt up to ¥150k/mo (included in social ins.)	Fixed
健康保険料	Health Insurance	Standard Monthly Base × 1/2 Prefectural Rate	Fixed (revised each Sept)
厚生年金保険料	Welfare Pension	Standard Monthly Base × 9.15% (cap ¥59,475)	Fixed (revised each Sept)
雇用保険料	Employment Insurance	Monthly Gross Pay (incl. transit) × 0.55%	Varies monthly
源泉所得税	Withholding Income Tax	NTA formula on (Taxable Gross - Social Insurance)	Varies monthly
住民税	Resident Tax	Prior-year tax split across 12 months (June–May)	Updates every June
差引支給額	Net Take-Home Pay (手取り)	Gross Pay minus Total Deductions	Final bank deposit

❓ Frequently Asked Questions (FAQ)

Q. Why does overtime in April, May, and June increase my social insurance for the rest of the year?

Japan determines your Standard Monthly Remuneration (標準報酬月額) bracket using your average gross pay (including overtime and transit allowance) paid in April, May, and June.

Q. What is 年末調整還付 (Year-End Tax Adjustment Refund) on my December payslip?

In December, your employer reconciles the total withholding tax deducted all year against your actual annual tax liability and refunds the difference directly into your December paycheck.

🏛️ Official Government Citations & Revision Schedule

National Tax Agency of Japan (国税庁) — 2026/2027 Withholding Tax Tables & Computer Formula (源泉徴収税額表)
Official Rule Verification Date: 2026-11-04 | 매년 9월 차년도 표 공개 → 1월 급여부터 적용 (1월·9월 중점 점검)
Japan Health Insurance Association (協会けんぽ) — Prefectural Health & Nursing Care Insurance Rate Tables
Official Rule Verification Date: 2026-11-04 | 매년 3월분(4월 납부분)부터 도도부현별 요율 개정 (2월·3월·4월 중점 점검)
Japan Pension Service (日本年金機構) — Employees’ Pension Rates & Lump-Sum Withdrawal Payments (脱退一時金)
Official Rule Verification Date: 2026-11-04 | 국민연금 보험료 매년 4월 개정 / 후생연금 정기결정 9월 (3월·4월·9월 점검)
Ministry of Health, Labour and Welfare (厚生労働省) — Employment Insurance Rates, Regional Minimum Wage & Income Wall Package
Official Rule Verification Date: 2026-11-04 | 고용보험 매년 4월 / 지역별 최저임금 매년 10월 발효 (3월·4월·9월·10월 점검)

→ 📅 Tax Revision Calendar & Sources

⚠️ ⚠️ Important: Figures May Differ — Always Verify with Your Tax Office or Relevant Agency

Calculations, schedules, and guides on HonsMoney are approximate estimates and may differ from your actual tax or insurance amounts due to individual circumstances, municipal rules, visa status, or law revisions. This site does not provide tax or legal advice. Always verify final figures and deadlines directly with your local Tax Office (税務署 / NTS), Municipal Office (役所), Pension Service (年金事務所 / NPS), or your employer’s HR/payroll department.

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