Year-end adjustment
In December your employer works out your income tax for the whole of 2026 (年末調整, nenmatsu chōsei) and settles it against the tax taken from each payslip. In 2026 the law gives larger deductions than the tables used for those payslips, so the difference comes back with your last pay. Enter your pay to see the amount and how it is worked out.
Started in April? April to December is 9 months.
Amounts paid in 2026, as on the certificates. Leave a box empty if it does not apply. Life insurance is for contracts made from 2012.
Leave the payslip box empty to use the estimate shown in it.
Back with your last pay of 2026
¥31,680
¥76,080 taken from pay and bonuses during 2026, ¥44,400 due for the year under the new rules.
Taken during 2026
12 payslips of ¥6,340 each.
What the reform adds
Under the rules before the reform, the year's tax would be ¥52,600. The new deductions take ¥8,200 off it, and that part comes back too.
Check a payslip
A month of this pay: about ¥44,070 of social insurance and ¥6,340 of income tax. If your payslip's income tax differs, enter it in the payslip box above.
The 2026 tax reform raised the basic deduction to ¥1,040,000 for a salary of up to about ¥6.65 million when it is your only income (¥670,000 up to ¥8.5 million, ¥620,000 above), and the smallest employment income deduction from ¥650,000 to ¥740,000. It took effect on 1 December 2026 and counts for all of 2026.
The tables used for each payslip of 2026 were set before the reform and count a basic deduction of ¥580,000 a year. The year-end adjustment works out the year again under the new rules and gives back the difference. New tables apply to pay from January 2027.
If your last pay of 2026 from this employer comes by 30 November, because you leave the job or Japan, that adjustment uses the old rules, and you get the new deductions only with a tax return (below).
Your employer hands these out near the end of the year, on paper or in an app. The National Tax Agency posts each form with filled-in examples (see the sources).
扶養控除等(異動)申告書: the dependents form
You hand it in when you join and again each year: your spouse and dependents aged 16 or over, and whether you are disabled, a widow, a single parent or a working student. Without it there is no year-end adjustment, and more tax is taken from each payslip.
基礎控除申告書 兼 配偶者控除等申告書 兼 特定親族特別控除申告書 兼 所得金額調整控除申告書: one sheet, four deductions
Your expected income for 2026, which decides your basic deduction; your spouse's income, for the spouse deduction; a relative aged 19 to 22 who earns between ¥1.36 million and ¥1.97 million; and, above ¥8.5 million of salary, a dependent under 23 or a severe disability (yours or a family member's).
保険料控除申告書: the insurance form
Life, medical and private pension insurance, earthquake insurance, the national pension and health insurance you paid yourself, and iDeCo you paid yourself, each with its certificate or receipt.
住宅借入金等特別控除申告書: the housing loan form
From the second year of a home loan: the tax office sends it to you, and you add the bank's certificate of the loan balance at the end of the year. The first year needs a tax return.
A spouse or relative living outside Japan counts only with documents. With the dependents form, give one showing that they are your relative: a document from their government with their name, date of birth and address, or a Japanese family register document with a copy of their passport. At the year-end adjustment, add proof of the money you sent to each of them this year: bank transfer records, the statement of a credit card they use and you pay, or a payment service's record. Anything in another language needs a Japanese translation.
Aged 30 to 69, a relative abroad counts only if they are studying abroad, are disabled, or received at least ¥380,000 from you this year for living or school costs, shown by those records. Aged 16 to 29, or 70 and over, the documents above are enough.
The table for each payslip assumes you earn that pay for twelve months. If you were paid for only part of the year, the year's tax is smaller than the tax taken, and the difference comes back. Set the months in the calculator to see it.
If another employer paid you earlier in the year, give your new employer the 源泉徴収票 (withholding slip) from the old one, so both are adjusted together. The national pension or health insurance you paid yourself before joining goes on the insurance form.
Salary above ¥20 million, a second job where you did not hand in the dependents form, or leaving a job before December without starting another: you settle 2026 with your own tax return (確定申告) early in 2027, by 15 March at the latest.
Leaving Japan for good: your employer adjusts the year with your last pay, when you leave. If you leave before December 2026, that adjustment uses the old deductions. To get the new ones, file a tax return for 2026 from 1 December 2026, through a tax representative (納税管理人) if you have already left; if you filed one before you left, ask for a correction (更正の請求) by 1 December 2031.
The adjustment is made with the last pay of the year, usually December's, and the refund is added to that pay; if the tax your employer holds that month is not enough, the rest follows in the next months. By 31 January 2027 your employer gives you the 源泉徴収票, which shows the year's tax, and reports the year to your city, which works out your resident tax from June 2027.
Employees under 40 in Tokyo with no bonus and no deductions besides social insurance and family, the tax on each payslip estimated with this year's tables. A dash: nothing comes back.
| Monthly pay | Single, all year | With spouse, all year | Single, from July | Single, from October |
|---|---|---|---|---|
| ¥200,000 a month | ¥28,980 | ¥20,040 | ¥19,740 | ¥9,870 |
| ¥250,000 a month | ¥30,520 | ¥30,600 | ¥28,560 | ¥14,280 |
| ¥300,000 a month | ¥31,680 | ¥31,640 | ¥38,040 | ¥19,020 |
| ¥350,000 a month | ¥30,220 | ¥30,180 | ¥46,760 | ¥23,430 |
| ¥400,000 a month | ¥45,860 | ¥30,940 | ¥54,580 | ¥32,340 |
| ¥500,000 a month | ¥65,140 | ¥65,060 | ¥79,720 | ¥53,610 |
| ¥600,000 a month | ¥48,740 | ¥47,600 | ¥135,920 | ¥90,360 |
| ¥750,000 a month | ¥22,920 | ¥22,880 | ¥248,660 | ¥155,330 |
Tokyo rules and 2026 rates, as in the net salary calculator: 協会けんぽ health insurance with the child support levy, pension and employment insurance, taken from each month's pay on its grade; bonuses as two equal payments; no income besides this salary. The tax taken from each pay is estimated with the National Tax Agency's formula for the monthly table; an employer using the printed table can differ by a few yen a month, so enter your payslip's figure if you have it. Your employer's own adjustment is the one that counts.
