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Salary · 給与明細 · kyūyo meisai

How to read a Japanese payslip (給与明細)

Every month with your salary you get a payslip — on paper, by email or in your company’s web portal. The gross amount looks good — then you see how much was deducted, and why. We go through every line on the example of a ¥300,000 salary in Tokyo with the 2026 numbers, show the calculation and what to check.

See the example

Take-home pay calculator

Checked against Kyōkai Kenpo, the Japan Pension Service, the Ministry of Health, Labour and Welfare and the National Tax Agency on October 7, 2026 · Salaries in Japan · Taxes for employees

Blocks: 勤怠 · 支給 · 控除 · 差引支給額4

Of pay goes to premiums (Tokyo, under 40)≈15%

Take-home from ¥300,000 (2nd year)¥237,090

Keep your payslips (tax refund limit)5 years

In short

What a payslip is made of

Block Romaji What it shows Why it matters
勤怠 kintai Attendance: days worked, days off, paid leave, late arrivals, overtime hours Check overtime and leave
支給 shikyū Earnings: base salary, overtime pay, allowances, bonuses Make sure bonuses and allowances are included
控除 kōjo Deductions: insurance premiums and taxes See where part of your pay goes
差引支給額 sashihiki shikyūgaku Net pay The amount that reaches your account

What is deducted from your pay

Everyone living in Japan is part of the public social insurance system, and employees are insured through their employer. The compulsory premiums and taxes (employee’s rates in 2026):

  • Health Insurance (健康保険, kenkō hoken) — 4.925% in Tokyo (slightly different in other prefectures). With it you pay 30% of the cost of treatment and medicine.
  • Employees’ Pension Insurance (厚生年金, kōsei nenkin) — 9.15%. Compulsory even if you do not plan to retire in Japan; when you leave you can get part of it back: Lump-sum Withdrawal Payment.
  • Employment Insurance (雇用保険, koyō hoken) — covers unemployment and more: 0.5%.
  • Income tax (所得税, shotokuzei) — progressive rates from 5% to 45%.
  • Resident tax (住民税, jūminzei) — a local tax of about 10%, based on last year’s income.

On ¥300,000 in Tokyo about 17% is deducted in your first year in Japan and about 21% from the second, when resident tax starts. The share grows with your salary, because income tax is progressive.

Why read your payslip

Why it matters to everyone who works in Japan

  • To prove your income when you rent an apartment or take a loan. For your status of residence, immigration looks at the certificates from your city office (課税証明書 and 納税証明書); your payslips help you check that they are right.
  • To get tax back with a final tax return (確定申告, kakutei shinkoku) — for example if you study at a language school and work part-time.
  • To check your overtime and that it is paid correctly.
  • Keep your payslips for at least five years: that is how long you can file a return for a tax refund. Unpaid wages can be claimed for 3 years, and payslips are the main evidence.

Example

Payslip for October 2026: base salary ¥300,000

Tokyo, Kyōkai Kenpo health insurance, single, under 40, second year in Japan; no overtime, allowances or bonus. Amounts in yen.

Line Type Yen
勤怠 (kintai) — attendance Days worked 21 · paid leave 1 · absences 0 · overtime 0 h
基本給 (kihonkyū) — base salary earning 300,000
残業手当 (zangyō teate) — overtime pay earning 0
通勤手当 (tsūkin teate) — commuting allowance earning none in the example
総支給額 (sōshikyūgaku) — gross pay 300,000
健康保険 (kenkō hoken) — Health Insurance deduction 14,775
介護保険 (kaigo hoken) — Long-Term Care Insurance deduction, from age 40 0
子ども・子育て支援金 (kodomo kosodate shienkin) — child and childcare support contribution deduction, from May 2026 345
厚生年金 (kōsei nenkin) — Employees’ Pension Insurance deduction 27,450
雇用保険 (koyō hoken) — Employment Insurance deduction 1,500
所得税 (shotokuzei) — income tax deduction 6,340
住民税 (jūminzei) — resident tax deduction, from the second year 12,500
控除合計 (kōjo gōkei) — total deductions 62,910
差引支給額 (sashihiki shikyūgaku) — net pay 237,090

In your first year there is no resident tax, and you take home ¥249,590. You get the same amounts in any month from June to November 2026 (December usually differs because of the year-end adjustment). Companies name the lines slightly differently, and the child and childcare support contribution is often included in the Health Insurance line.

Calculation

Where every number comes from

The 2026 rates for Tokyo. The employee handed the employer the dependents form (扶養控除等申告書, the Application for (Change in) Exemption for Dependents of Employment Income Earner), so tax is withheld in column 甲 (kō).

Step Calculation Yen
1. Base for premiums Pay from ¥290,000 to ¥310,000 → standard monthly remuneration (標準報酬月額) ¥300,000: grade 22, grade 19 in the pension table 300,000
2. Health Insurance 300,000 × 4.925% (half of the Tokyo rate 9.85%) 14,775
3. Child and childcare support 300,000 × 0.115% (half of 0.23%) 345
4. Employees’ Pension Insurance 300,000 × 9.15% (half of 18.3%) 27,450
5. Employment Insurance 300,000 × 0.5% — on actual pay, commuting allowance included 1,500
6. Pay after premiums 300,000 − 44,070 255,930
7. Deduction for employment income, monthly 255,930 × 30% + 6,667 83,446
8. Basic exemption, monthly by the 2026 formula 48,334
9. Taxable amount 255,930 − 83,446 − 48,334 124,150
10. Income tax 124,150 × 5.105% = 6,337.86 → rounded to ¥10 6,340
11. Resident tax for the year 2025 salary 3,600,000 − deduction for employment income 1,160,000 − premiums 527,580 (at 2025 rates: health insurance 9.91%, Employment Insurance 0.55%) − basic exemption 430,000 = 1,482,420 → 1,482,000 (down to ¥1,000); ward tax 6% − 1,500 = 87,420 → 87,400; Tokyo tax 4% − 1,000 = 58,280 → 58,200 (each down to ¥100); + 5,000 150,600
12. Resident tax per month 150,600 ÷ 12, down to ¥100; the remainder in June (13,100) 12,500
Net pay 300,000 − 44,070 − 6,340 − 12,500 237,090
  • Health insurance and pension premiums are taken from the standard monthly remuneration, not your exact pay. Fractions of a yen up to 50 sen are rounded down, above 50 sen up.
  • Income tax here follows the National Tax Agency formula for computer payroll in 2026 (電算機計算の特例). Many companies use the printed monthly table (月額表), which can differ slightly.
  • Resident tax is based on last year’s income. In the example the 2025 salary and premiums were the same all year. The exact yearly amount and the monthly payments are on the notice from your city office.
  • Without the dependents form — for example at a second job — tax is withheld in column 乙 (otsu), which is much higher.

What to check

A checklist for your own payslip

  1. Dates and daysCheck the period, the number of working days, paid leave and absences in the 勤怠 block.
  2. Overtime and late-night hoursCheck the overtime and late-night (深夜, shin’ya) hours and pay: the premium is at least 25%.
  3. Share of deductionsCompare your total 控除 with the example above: about 17% in the first year and 21% from the second on ¥300,000. Health insurance rates for your prefecture are on the Kyōkai Kenpo website.
  4. Amount in your accountMake sure the net pay equals the bank transfer.
  5. ArchiveKeep a scan or file in a digital archive — a cloud drive or a folder on your computer.

Reading it without Japanese

  • Photograph the payslip with a camera translation app such as Google Lens — you get a quick translation of the kanji.
  • Compare the 控除 block with the terms in the glossary below.
  • Check that the percentages match the rates of your prefecture.

When the numbers change

Why the same salary gives a different net pay

When What changes
April New health insurance rates (from the March premium) and Employment Insurance rates (from April 1). In 2026 the employee’s Employment Insurance rate fell from 0.55% to 0.5%
May The child and childcare support contribution of 0.115% starts — deducted from pay in May 2026 (the premium for April)
June The new resident tax amount — 12 payments from June to May. In your second year in Japan it appears for the first time
September A new standard monthly remuneration from your average April–June pay (on the payslip usually from the pay in October, because each month’s premium is deducted from the next month’s pay)
Your salary changed If your average pay over 3 months differs from your grade by 2 grades or more, the base is recalculated
You turned 40 The Long-Term Care Insurance premium is added — 0.81% in 2026
December Year-end adjustment — the income tax recalculation for the year. In 2026 the basic exemption went up; in our example about ¥31,700 comes back
January New withholding tables. From January 2027 the tax in our example is ¥6,160 (2027 monthly table) instead of ¥6,340. By January 31 your employer gives you the withholding record (源泉徴収票, gensen chōshūhyō)

More about the year-end recalculation: year-end adjustment; about resident tax: resident tax.

Paying less

Legal ways to lower your taxes

ふるさと納税 · furusato nōzei

Hometown tax donation

You donate to a city or prefecture of your choice and get a gift — food, vouchers. Everything above ¥2,000, within your limit, is deducted from your income tax and resident tax. Since October 1, 2025 donation websites may not give points.

扶養控除等申告書

Exemptions for children and dependents

List your spouse, children and other dependents on the dependents form for your employer — your tax goes down already in the monthly withholding. Relatives living abroad count only with documents, and those aged 30 to 69 count only if they left Japan to study abroad, are disabled, or receive at least ¥380,000 a year from you.

Students

Part-time work up to 28 hours

International students usually work part-time — up to 28 hours a week. On a 2026 salary of up to ¥1.78 million there is no income tax (¥1.6 million for 2025). Resident tax in Tokyo’s 23 wards applies to a 2025 salary over ¥1.1 million. Some tax treaties also exempt students’ part-time wages — check yours.

iDeCo · NISA

Pension savings and investments

iDeCo contributions are fully deducted from your income. NISA gives no deduction, but investment income inside it is tax-free. All the deductions: tax deductions.

Your situation

What matters for employees, students and families

Working in Japan

  • Contract employees (契約社員) are less likely than regular employees to get bonuses (賞与). Overtime premiums are the same for everyone by law: at least 25%. Under the equal-pay rules updated on October 1, 2026, denying fixed-term workers a bonus without a proportionate reason can be found unreasonable.
  • When you change employers, keep your documents: give your new employer the withholding record (源泉徴収票) from your previous job — it is included in the year-end adjustment. If you don’t, you settle the year’s tax yourself in a tax return.

Studying in Japan

  • The Student status allows part-time work (アルバイト, arubaito) up to 28 hours a week with part-time work permission (資格外活動許可); taxes are withheld the same way. If you did not give your employer the dependents form, tax is withheld in the higher column 乙. More: taxes for international students.
  • You give the dependents form to one employer only. At a second part-time job tax is withheld in column 乙 — the extra can be refunded with a tax return.

Living in Japan as a couple or with children

  • Every adult with income pays resident tax: in Tokyo’s 23 wards on a 2025 salary over ¥1.1 million. A spouse earning up to ¥1.23 million (2025; ¥1.36 million for 2026 income tax) gives you the exemption for spouse; above that, a partial exemption.
  • Since October 2024 the child allowance (児童手当) has no parental income limit — it is paid for each child until March 31 after their 18th birthday.

Budget tip

  • Keep a separate account for taxes and insurance if you are a sole proprietor or freelancer (フリーランス): nobody deducts them for you.
  • Remember that resident tax is usually ¥0 in your first year but appears from the second — in our example ¥12,500 a month (¥13,100 in June).
  • Hometown tax donation gifts include travel vouchers — you can use them, for example, for a ryokan with a hot spring.

If you have a family

Spouse, children, parents: what changes

A dependent for tax and a dependent for health insurance are two different things with different income limits. All the rules for families: Family and dependents.

  • A spouse and children in your health insurance as dependents pay no premiums, and the Health Insurance line on your payslip does not go up. The condition: expected income under ¥1.3 million a year (¥1.5 million for ages 19–22, ¥1.8 million from age 60 or with a disability), and under half of your income if they live with you.
  • Dependents lower your income tax on every payslip if you list them on the dependents form: by the 2026 formula ¥31,667 less taxable pay a month for each. A spouse counts if their income after the deduction for employment income is up to ¥950,000.
  • Children under 16 give no income tax exemption, but the child allowance is paid for them — ¥15,000 a month under age 3, ¥10,000 from age 3, ¥30,000 for the third and later children.
  • Resident tax is lower too: the exemption for a spouse with a small income is ¥330,000 a year.
  • Relatives living abroad give an exemption only with documents proving the relationship and the money transfers — how to claim it.

Linked to your visa.

  • For an extension of your period of stay and permanent residency, immigration looks at the income and tax certificates from your city office (課税証明書, 納税証明書) and, for permanent residency, at your pension and health insurance payments for the last 2 years. If your employer deducts the premiums, you can see them on your payslip.
  • Compare your withholding record (源泉徴収票) with your payslips: the city office gets your income data from it.

Taxes and your visa · Extending your period of stay · Permanent residency

Glossary

Words on a Japanese payslip

Official English names where a ministry or the Japanese Law Translation database uses one.

Japanese Romaji English
給与明細 kyūyo meisai payslip
勤怠 kintai attendance record
出勤日数 shukkin nissū days worked
有給休暇 yūkyū kyūka annual paid leave
欠勤 kekkin absence (unpaid day)
残業時間 zangyō jikan overtime hours
深夜 shin’ya late-night hours (10 p.m.–5 a.m.)
支給 shikyū earnings
基本給 kihonkyū base salary
残業手当 zangyō teate overtime pay
通勤手当 tsūkin teate commuting allowance
賞与 shōyo bonus
総支給額 sōshikyūgaku gross pay
控除 kōjo deductions
健康保険 kenkō hoken Health Insurance
介護保険 kaigo hoken Long-Term Care Insurance (from age 40)
子ども・子育て支援金 kodomo kosodate shienkin child and childcare support contribution
厚生年金 kōsei nenkin Employees’ Pension Insurance
雇用保険 koyō hoken Employment Insurance
社会保険料 shakai hokenryō social insurance premiums
所得税 shotokuzei income tax
住民税 jūminzei resident tax
控除合計 kōjo gōkei total deductions
差引支給額 sashihiki shikyūgaku net pay
標準報酬月額 hyōjun hōshū getsugaku standard monthly remuneration (the base for premiums)
年末調整 nenmatsu chōsei year-end adjustment
源泉徴収票 gensen chōshūhyō withholding record (yearly statement of pay and tax)

Once you know where the taxes and premiums go, it is easier to compare job offers, plan big purchases and spot a mistake early.

FAQ

Payslip questions

Can’t find your question? Write to us — a real person replies.

Ask us a question

What does 差引支給額 mean on my payslip?

It is your net pay: gross pay (総支給額) minus all deductions (控除合計). This is the amount that should arrive in your bank account.

Health Insurance, Employees’ Pension Insurance and Employment Insurance premiums, income tax and, from your second year, resident tax. On ¥300,000 in Tokyo that is about 17% in the first year and about 21% from the second.

Health insurance and pension premiums are calculated on your standard monthly remuneration, a step of a table, not on your exact pay. For example, pay from ¥290,000 to ¥310,000 counts as ¥300,000.

Rates and bases change during the year: new Health Insurance and Employment Insurance rates in April, resident tax from June, a new standard monthly remuneration from September, the year-end adjustment in December and new withholding tables in January.

If you did not give your employer the dependents form, or this is your second job, income tax is withheld in column 乙 (otsu), which is much higher than column 甲 (kō). The extra can be refunded with a final tax return.

At least five years, because that is how long you can file a return for a tax refund. Unpaid wages can be claimed for 3 years, and payslips are the main evidence.

Yes, they are compulsory for employees. When you leave Japan you can claim the Lump-sum Withdrawal Payment for up to 60 months of coverage, or count the periods toward a pension if your country has a social security agreement with Japan.

Sources

Where this information comes from

Rates, limits and deadlines on this page were checked against the official websites of Kyōkai Kenpo, the Japan Pension Service, the Ministry of Health, Labour and Welfare, the National Tax Agency and the Tokyo Bureau of Taxation on October 7, 2026. Amounts are in Japanese yen. When a rule changes we update the page and the date above.

Results and examples are estimates, not your employer’s payroll. The amounts on your payslip and in your resident tax notice are the ones that count. For a complex case, talk to a licensed tax accountant (税理士) or a Labor and Social Security Attorney (社会保険労務士, sharōshi).

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