Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,675,676 円
Income Tax
- 3,435,137 円
National Surtax
- 72,138 円
Health Insurance
- 68,388 円
Pension
- 59,475 円
Unemployment insurance
- 26,027 円
Total tax
- 3,661,165 円
Net pay
* 5,014,511 円
Marginal tax rate
46.1%
Average tax rate
42.2%
57.8%
Net pay
42.2%
Total tax
Total tax
Net pay
The Taxberg
5,014,511 円
Net pay
180,126 円
Tax the employer pays
3,661,165 円
Tax you pay
Total tax paid
3,841,290 円
Did you know your employer also pays tax on your salary? It costs the employer 180,126 円 to pay you 8,675,676 円. In other words, every time you spend 10 円 of your hard-earned money, 4.43 円 goes to the government.
Real tax rate
43.4%
So, with you and the employer both paying tax, what used to be a 42.2% tax rate now rises to 43.4%, meaning your real tax rate is actually 1.2% higher than what it seemed at first.
Summary
If you make 104,108,112 円 a year living in Japan, you will be taxed 43,933,979 円. That means that your net pay will be 60,174,133 円 per year, or 5,014,511 円 per month. Your average tax rate is 42.2% and your marginal tax rate is 46.1%. 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 46.11 円, hence, your net pay will only increase by 53.89 円.
Bonus Example
A 1,000 円 bonus will generate an extra 539 円 of net incomes. A 5,000 円 bonus will generate an extra 2,695 円 of net incomes.
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
JPY 92263571
11.4%
1
Brazil
JPY 75564745
27.4%
2
Costa Rica
JPY 71626124
31.2%
3
Panama
JPY 70515553
32.3%
4
Mexico
JPY 68412355
34.3%
5
Puerto Rico
JPY 68181060
34.5%
6
Argentina
JPY 67669202
35.0%
7
Uruguay
JPY 67430638
35.2%
8
Colombia
JPY 67131815
35.5%
9
Chile
JPY 66218483
36.4%
10
Peru
JPY 64978863
37.6%
11
Ecuador
JPY 61489107
40.9%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
JPY 75765292
27.2%
1
Kenya
JPY 72953585
29.9%
2
Ivory Coast
JPY 70852319
31.9%
3
Nigeria
JPY 70833448
32.0%
4
Ghana
JPY 69020882
33.7%
5
Mozambique
JPY 68010318
34.7%
6
Zambia
JPY 64071388
38.5%
7
Cameroon
JPY 63575723
38.9%
8
Morocco
JPY 63435715
39.1%
9
Senegal
JPY 62640749
39.8%
10
South Africa
JPY 58789322
43.5%
11
Uganda
JPY 57808805
44.5%
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.