Calculate the withholding tax from the net pay

Withholding Tax

Withholding tax on payment amounts of 100 ten thousand yen or less = Payment Amount × 10.21%

Withholding tax on the portion of the payment amount exceeding 100 ten thousand yen = (Payment Amount - 100 ten thousand) × 20.42%

Due to rounding, the calculated result may have an error of approximately 1 yen.

Items Subject to Withholding Tax

• Manuscript fees, lecture fees, etc. (However, withholding is not required for payments of 50,000 or less to winners of contest entries, etc.)


• Fees paid to attorneys, certified public accountants, judicial scriveners, etc.


• Medical fees paid by the Social Insurance Medical Fee Payment Fund


• Remuneration paid to professional baseball players, professional soccer players, professional tennis players, models, sales representatives, etc.


• Remuneration paid to entertainers or individuals operating entertainment agencies


• Remuneration paid to companions or hostesses who provide entertainment at banquets and similar events


• Lump-sum payments made upon entering into a contract for the provision of services, such as signing bonuses for professional baseball players


• Prize money for advertising and promotional purposes, and horse racing prize money paid to horse owners

*This site assumes no responsibility whatsoever for calculation results or other information. Furthermore, we do not provide individual consultations.