🧾 Japan Withholding Tax Calculator (源泉徴収税額 — Monthly & Bonus, Column A/B)

Calculate Japanese monthly salary and bonus withholding income tax (源泉徴収税額) using the official NTA Computer Formula (電算機特例) for Column A (甲欄) and Column B (乙欄).

✅ 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)

🔒 100% Client-Side Privacy: Your salary and income inputs are calculated strictly inside your browser and never sent to any server.

📌 Japan Withholding Tax (源泉徴収) — 핵심 요약 (Key Takeaways)

Column A (甲欄 / Kō-ran) applies to your primary employer where you submitted the Dependent Exemption Form (扶養控除等申告書). Column B (乙欄 / Otsu-ran) applies to second jobs or unsubmitted forms.
If your monthly pay after social insurance is under ¥88,000 (Column A, 0 dependents), withholding tax is ¥0.
Displays the complete NTA step-by-step deduction breakdown including reconstruction surtax (復興特別所得税 2.1%).

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

Step 1 (Deduct Social Insurance): Subtract Health Insurance, Welfare Pension, and Employment Insurance from gross taxable monthly pay (excluding tax-free commuter allowance).
Step 2 (NTA Computer Formula Deductions): Subtract monthly employment income deduction, basic deduction, and dependent deductions (¥31,667 per dependent).
Step 3 (Apply Statutory Rate): Multiply taxable monthly income by 5.105%–45.945% and round to the nearest ¥10.
Column B (乙欄) Note: Side jobs taxed under Column B have higher upfront withholding, which you reconcile via Final Tax Return (確定申告) in February–March.

📊 Sample Salary & Tax Reference Table by Income Bracket

Gross Monthly Pay	Social Insurance (Tokyo)	Column A (0 Dep.)	Column A (1 Dep.)	Column B (2nd Job)
¥200,000	¥29,340	¥3,770	¥2,150	¥20,600
¥300,000	¥44,010	¥6,690	¥5,070	¥48,900
¥400,000	¥58,680	¥11,950	¥8,710	¥85,400
¥500,000	¥73,350	¥20,630	¥17,390	¥128,500

❓ Frequently Asked Questions (FAQ)

Q. Why was so much tax withheld from my first paycheck or side job in Japan?

If you have not yet submitted the "Application for (Change in) Exemption for Dependents of Employment Income Earner" (扶養控除等申告書), or if it is a secondary job, your employer must use Column B (乙欄), which withholds tax without basic deductions.

Q. Is commuter allowance (通勤手当) taxed for withholding tax?

Public transit commuter passes up to ¥150,000/month are exempt from income withholding tax, though they are included when calculating social insurance brackets.

Q. Can I get back overpaid withholding tax?

Yes! Overpaid withholding tax is refunded either during your company’s Year-End Tax Adjustment (年末調整) in December or by filing a Final Tax Return (確定申告).

🏛️ 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)

→ 📅 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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