Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
394,776 円
Income Tax
- 31,984 円
National Surtax
- 672 円
Health Insurance
- 19,423 円
Pension
- 36,122 円
Unemployment insurance
- 1,184 円
Total tax
- 89,385 円
Net pay
* 305,391 円
Marginal tax rate
31.9%
Average tax rate
22.6%
77.4%
Net pay
22.6%
Total tax
Total tax
Net pay
The Taxberg
305,391 円
Net pay
57,973 円
Tax the employer pays
89,385 円
Tax you pay
Total tax paid
147,358 円
Did you know your employer also pays tax on your salary? It costs the employer 57,973 円 to pay you 394,776 円. In other words, every time you spend 10 円 of your hard-earned money, 3.73 円 goes to the government.
Real tax rate
32.5%
So, with you and the employer both paying tax, what used to be a 22.6% tax rate now rises to 32.5%, meaning your real tax rate is actually 9.9% higher than what it seemed at first.
Summary
If you make 4,737,312 円 a year living in Japan, you will be taxed 1,072,624 円. That means that your net pay will be 3,664,688 円 per year, or 305,391 円 per month. Your average tax rate is 22.6% and your marginal tax rate is 31.9%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 円 in your salary will be taxed 31.86 円, hence, your net pay will only increase by 68.14 円.
Bonus Example
A 1,000 円 bonus will generate an extra 681 円 of net incomes. A 5,000 円 bonus will generate an extra 3,407 円 of net incomes.
Europe
Country 
Net pay
Average tax
Rank
Switzerland
JPY 4199690
11.4%
1
Russia
JPY 4121461
13.0%
2
Ireland
JPY 4060675
14.3%
3
United Kingdom
JPY 3988399
15.8%
4
France
JPY 3970232
16.2%
5
Hungary
JPY 3860909
18.5%
6
Ukraine
JPY 3813536
19.5%
7
Norway
JPY 3773525
20.3%
8
Luxembourg
JPY 3743990
21.0%
9
Czech Republic
JPY 3704666
21.8%
10
Spain
JPY 3676862
22.4%
11
Austria
JPY 3625017
23.5%
12
Sweden
JPY 3373010
28.8%
13
Greece
JPY 3338621
29.5%
14
Germany
JPY 3286441
30.6%
15
Italy
JPY 3227650
31.9%
16
Poland
JPY 3216632
32.1%
17
Denmark
JPY 3184553
32.8%
18
Finland
JPY 3082261
34.9%
19
Netherlands
JPY 2981173
37.1%
20
Portugal
JPY 2957418
37.6%
21
Romania
JPY 2771328
41.5%
22
Belgium
JPY 2613343
44.8%
23
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North America
Country 
Net pay
Average tax
Rank
USA
JPY 3870990
18.3%
1
Canada
JPY 3500996
26.1%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
JPY 4283075
9.6%
1
Puerto Rico
JPY 4149806
12.4%
2
Costa Rica
JPY 4127080
12.9%
3
Ecuador
JPY 3999869
15.6%
4
Panama
JPY 3837700
19.0%
5
Colombia
JPY 3831814
19.1%
6
Chile
JPY 3784287
20.1%
7
Mexico
JPY 3620032
23.6%
8
Peru
JPY 3609679
23.8%
9
Brazil
JPY 3520915
25.7%
10
Uruguay
JPY 3422138
27.8%
11
Argentina
JPY 3078182
35.0%
12
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NOTE* Withholding is calculated based on the tables of Japan, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.