Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
400,618 円
Income Tax
- 158,635 円
National Surtax
- 3,331 円
Health Insurance
- 3,156 円
Pension
- 2,745 円
Unemployment insurance
- 1,202 円
Total tax
- 169,070 円
Net pay
* 231,548 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
231,548 円
Net pay
8,315 円
Tax the employer pays
169,070 円
Tax you pay
Total tax paid
177,385 円
Did you know your employer also pays tax on your salary? It costs the employer 8,315 円 to pay you 400,618 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 104,160,680 円 a year living in Japan, you will be taxed 43,958,217 円. That means that your net pay will be 60,202,463 円 per year, or 5,016,872 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 46.10 円, hence, your net pay will only increase by 53.90 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.
Compare average tax
North America
Country 
Net pay
Average tax
Rank
USA
JPY 60916486
41.5%
1
Canada
JPY 52002746
50.1%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
JPY 92310098
11.4%
1
Brazil
JPY 75602856
27.4%
2
Costa Rica
JPY 71661410
31.2%
3
Panama
JPY 70550642
32.3%
4
Mexico
JPY 68446524
34.3%
5
Puerto Rico
JPY 68215045
34.5%
6
Argentina
JPY 67703371
35.0%
7
Uruguay
JPY 67462566
35.2%
8
Colombia
JPY 67163881
35.5%
9
Chile
JPY 66250024
36.4%
10
Peru
JPY 65011060
37.6%
11
Ecuador
JPY 61519096
40.9%
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.