Japan Tax & Insurance Guide

Understand every yen
that leaves your paycheck.

Plain-English explanations of every Japanese tax and social insurance system — with analogies, official rules, and links to primary sources.

Income Tax
所得税 — Shotoku-zei

How Japan's progressive tax brackets work, reconstruction surtax, and how your taxable income is calculated step by step.

Resident Tax
住民税 — Jūmin-zei

The city/prefecture tax billed every June. Why new residents pay nothing in year one, and how the 10% flat rate is applied.

National Health Insurance
国民健康保険 — Kokuho

What Kokuho covers, what it doesn't (plastic surgery, whitening), how premiums are calculated, and tips to lower your bill.

Blue Return (Aoi Shinkoku)
青色申告 — Aoiro Shinkoku

The powerful ¥650,000 deduction for freelancers and sole proprietors who keep proper books — and how to qualify.

Dependent System
扶養控除 — Fuyō Kōjo

The income walls (¥1.03M, ¥1.06M, ¥1.3M…), spouse deduction, overseas dependent rules, and documentation needed.

Shakai Hoken
社会保険 — Shakai Hoken

Employee social insurance components, employer obligations, enrollment thresholds, and how to report an employer who isn't enrolling you.

National Pension
国民年金 — Kokumin Nenkin

Contribution rules, foreigner lump-sum withdrawal (脱退一時金), disability and survivor pensions, and deferral options.

Tax Deductions
所得控除・税額控除

Every legal deduction: Furusato Nozei, home mortgage, earthquake insurance, medical expenses, overseas dependents, and more.

Childcare Support Fee
子ども・子育て支援金 — Kodomo Kosodate Shienkin

The new contribution added to health insurance from April 2026. Often called 'dokushinzei' (独身税) — what it actually is, rate schedule, and what the money funds.