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Base only vs base + 2-month bonus

ItemBase ×12 (¥4.8M/yr)+ 2-month bonus (¥5.6M/yr)
Social insurance (~15.2%)−¥730,560/yr−¥852,320/yr
National income tax−¥123,994/yr−¥176,907/yr
Inhabitant tax (10%)−¥228,944/yr−¥280,768/yr
Net per year¥3,716,502¥4,290,005
Net per month (averaged over 12)¥309,708¥357,500

Single filer under 40 (no long-term care premium), employment income deduction and social insurance deducted from the taxable base. Inhabitant tax is billed on the prior year's income — new arrivals in Japan famously enjoy one inhabitant-tax-free year, then meet the bill.

月収 vs 年収: always ask which one

Japanese recruiters quote 年収 (annual income, bonuses included); colleagues chat in 月収 (monthly base). A "¥400,000/month" job with a standard 2-month bonus is a ¥5.6M 年収 — but bonus months vary from 0 (many startups and foreign firms, who fold it into base) to 4–6 (large traditional firms and the civil service). Two offers with identical monthly figures can differ by over a million yen a year, which is why the only serious question in a Japanese salary negotiation is the annual number.

One more Japanese particular: taxes are gentle at this level (the effective rate is under 24%, lighter than nearly all of Europe) but the nenmatsu chosei year-end adjustment means most employees never file anything — the December payslip quietly settles the year. The system's real cost isn't the rate; it's the weak yen doing the damage in international terms, as our weak-yen analysis lays out.

Frequently asked questions

Base only: ¥309,708 net a month (¥3.72M/year). With a typical 2-month bonus the package is ¥5.6M gross, netting ¥4.29M — ¥357,500 a month averaged.

Above the national average — mid-career professional territory. ¥310,000 net covers a Tokyo one-bed (¥120,000–180,000 in the 23 wards) with reasonable margin, and lives generously in Osaka or Fukuoka.

As ordinary income — social insurance and withholding apply to bonus payments too. The June and December bonuses feel large because they're extra months, not because they're tax-advantaged.

Inhabitant tax (10%) is charged on the previous year's Japanese income — newcomers pay none in year one, then the bill starts in June of year two. Budget for the step.