Japan Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Japan calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| JPY 6,000,000 a yearEmployee tax profile: Non-resident employee working in Japan for less than one year; Annual statutory employee contributions: 600000; Annual taxable salary: 5400000 | JPY 4,297,320.00 | JPY 4,297,320.00 | Matches |
Official sources and monitoring
2 official sources. 2 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Tax on the income of an individual as a non-resident in JapanJapan National Tax Agency | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Withholding tax rates for non-residentsJapan National Tax Agency | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version JP-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- The employee is a Japanese tax non-resident with no permanent establishment and performs the work in Japan.
- The 20.42% final withholding rate includes income tax and special income tax for reconstruction.
- Actual mandatory employee insurance is entered from the payslip.
Coverage & limitations
Rule version JP-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Tax-treaty relief can reduce or remove Japanese tax and is excluded.
- Japanese tax residents, local inhabitant tax and resident deductions are not included in this first profile.
- The calculator covers the named profile only and rejects unsupported profiles.
- Independent professional verification pending.