Table of Withholding Taxes for Round-Number Amounts

Withholding Tax

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

Withholding tax on payment amounts exceeding 100 ten thousand yen = Payment amount × 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 yen or less to winners of contest entries, etc.)


• Fees paid to attorneys, tax accountants, etc.


• 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


• Lump-sum payments made upon entering into a contract for the provision of services

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