Glossary

A new charge from 2026, collected together with health insurance premiums to fund support for raising children.

See: Japanese Payslip Explained: Every Deduction on Your Salary

Your local government office, where you register your address and handle resident tax, National Health Insurance and the national pension.

See: Moving to Japan: Money Checklist for Your First Months

Employees usually have resident tax deducted from salary in 12 monthly installments from June. Otherwise you pay it directly with bills from the city, usually in four installments.

See: Resident Tax in Japan: Why It Starts in Your Second Year

An amount subtracted from your income before tax is calculated, such as the basic deduction, social insurance premiums, dependents, iDeCo contributions and medical costs. It saves tax at your tax rate.

See: Year-End Adjustment Refund Calculator (Nenmatsu Chōsei) · Medical Expense Deduction Calculator

Relatives you support whose total income for the year is ¥580,000 or less (a salary of ¥1.23 million or less). Those aged 16 or older reduce your income tax, with a larger deduction for ages 19–22. Family living abroad needs documents, and those aged 30–69 count only in limited cases.

See: Year-End Adjustment Refund Calculator (Nenmatsu Chōsei) · Japan Take-Home Pay Calculator

The form you give your main employer, even with no dependents. Without it, a higher withholding rate is used and your employer does not do your year-end adjustment.

See: Moving to Japan: Money Checklist for Your First Months · Side Jobs in Japan: Visa Permission and Tax for Foreign Residents

The public pension for employees. The premium is 18.3% of your standard monthly remuneration, split equally with your employer.

See: Japanese Payslip Explained: Every Deduction on Your Salary · Japan Pension Refund Calculator (Lump-Sum Withdrawal Payment)

Insurance that pays unemployment benefits and childcare leave benefits. Employees pay a small share of their pay (0.5% in FY2026).

See: Unemployment Benefit Calculator (Employment Insurance) · Maternity & Childcare Leave Benefit Calculator

Donations to local governments that are deducted from your income tax and resident tax, apart from ¥2,000, up to a limit based on your income. Most municipalities send gifts in return.

See: Furusato Nozei Limit Calculator (Hometown Tax Donation)

Your pay before any deductions. Job offers quote the gross annual salary (nenshū), including bonuses.

See: Net to Gross Salary Calculator

Public health insurance for employees, run by the Japan Health Insurance Association (Kyokai Kenpo) or a company health insurance society. You pay 30% of medical costs, and the premium is shared with your employer.

See: Health Insurance After Leaving Your Job (National Health Insurance vs Voluntary Continuation) · Japanese Payslip Explained: Every Deduction on Your Salary

The public employment service office, where you register as a job seeker and claim unemployment benefits.

See: Unemployment Benefit Calculator (Employment Insurance)

A monthly cap on what you pay for medical care under public health insurance, based on your income. Above the cap, insurance pays the rest.

See: High-Cost Medical Expense Benefit Calculator

A private pension plan whose contributions are fully deductible from income. The money is locked until age 60, with limited exceptions when leaving Japan.

See: iDeCo Calculator for Foreign Residents

National tax on your income at progressive rates from 5% to 45%, plus the 2.1% reconstruction surtax. Employees have it withheld from every paycheck from the first month.

See: Japan Take-Home Pay Calculator · Filing a Tax Return in Japan: A Guide for Foreign Residents

The health insurer for employees of most small and medium-sized companies. Its premium rate differs by prefecture.

See: Japan Take-Home Pay Calculator

Insurance for nursing and long-term care, paid from the month you turn 40 until 64 as part of your health insurance premium.

See: Japanese Payslip Explained: Every Deduction on Your Salary

A partial refund of pension premiums for foreign nationals who leave Japan before qualifying for a pension. You claim it within 2 years of leaving; 20.42% tax is withheld, which you can reclaim.

See: Japan Pension Refund Calculator (Lump-Sum Withdrawal Payment) · Leaving Japan: Money Checklist (Taxes, Pension, Resident Tax)

Your 12-digit personal number for tax and social security, sent to you after you register your address. Employers, banks and brokers ask for it. The My Number Card also works as your health insurance card.

See: Moving to Japan: Money Checklist for Your First Months

Health insurance run by your city for people not covered through an employer, such as the self-employed, students and people between jobs. You join at the city office within 14 days.

See: Health Insurance After Leaving Your Job (National Health Insurance vs Voluntary Continuation) · Moving to Japan: Money Checklist for Your First Months

The basic public pension that covers everyone aged 20–59 living in Japan, regardless of nationality. Employees are covered through the employees' pension; others pay a fixed monthly premium.

See: Moving to Japan: Money Checklist for Your First Months · Japan Pension Refund Calculator (Lump-Sum Withdrawal Payment)

Japan's tax-free investment account for residents: up to ¥3.6 million a year and ¥18 million in total. In most cases the account is closed when you leave Japan.

See: NISA Calculator for Foreign Residents

A way to get the furusato nozei deduction without a tax return, if you donate to 5 municipalities or fewer. Filing a tax return for any reason cancels it.

See: Furusato Nozei Limit Calculator (Hometown Tax Donation)

A residence status without work restrictions or a time limit. Immigration checks that taxes, pension and health insurance were paid on time, and most mortgage lenders require it.

See: Permanent Residency in Japan: The Money Records You Need · Mortgage Calculator for Japan

The ID card for mid- to long-term residents. You show it when registering your address, and return it when you leave Japan for good.

See: Moving to Japan: Money Checklist for Your First Months · Leaving Japan: Money Checklist (Taxes, Pension, Resident Tax)

Your visa category, which defines what work you may do. Work outside it needs permission from the Immigration Services Agency before you start.

See: Side Jobs in Japan: Visa Permission and Tax for Foreign Residents · Permanent Residency in Japan: The Money Records You Need

Your tax status, separate from your visa. Non-permanent residents (non-Japanese nationals with 5 years or less in Japan in the past 10) are taxed on foreign income only if it is paid in or sent to Japan. Non-residents are taxed only on income from Japan.

See: Filing a Tax Return in Japan: A Guide for Foreign Residents · Leaving Japan: Money Checklist (Taxes, Pension, Resident Tax)

Local tax of about 10% of your taxable income, paid to the city where you lived on January 1. It is charged on the previous year's income, so it usually starts in June of your second year in Japan.

See: Resident Tax in Japan: Why It Starts in Your Second Year

The group of public insurance premiums deducted from salary: health insurance, long-term care insurance, the child and childcare support levy, the employees' pension and employment insurance. Together they take about 15% of gross pay.

See: Japanese Payslip Explained: Every Deduction on Your Salary

A banded amount based on your average pay in April to June, used to calculate health insurance and pension premiums from September. Overtime and commuting allowance count.

See: Japanese Payslip Explained: Every Deduction on Your Salary

What reaches your bank account after social insurance, income tax and resident tax are deducted from your gross pay. For most employees it is 75–80% of gross pay.

See: Japan Take-Home Pay Calculator · Japanese Payslip Explained: Every Deduction on Your Salary

A person or tax accountant in Japan you appoint before leaving to receive tax letters, file returns and receive refunds for you, such as the refund of tax on your pension withdrawal.

See: Leaving Japan: Money Checklist (Taxes, Pension, Resident Tax)

The National Tax Agency's local office for your address, which handles income tax and tax returns.

See: Filing a Tax Return in Japan: A Guide for Foreign Residents

Filing your own income tax for the year, from mid-February to March 15. Required for side income over ¥200,000 and some other cases; a return only to get a refund can be filed for up to 5 years.

See: Filing a Tax Return in Japan: A Guide for Foreign Residents

Tax deducted by your employer (or other payer) before you are paid, and paid to the tax office on your behalf. It is settled at the end of the year.

See: Year-End Adjustment Refund Calculator (Nenmatsu Chōsei)

The statement your employer gives you after the year-end adjustment or when you leave, showing your salary and the tax withheld. You need it for a tax return and many applications.

See: Filing a Tax Return in Japan: A Guide for Foreign Residents

Your employer's recalculation of your income tax for the year in November and December, using your insurance premiums and dependents. Most employees get a small refund in December and do not need a tax return.

See: Year-End Adjustment Refund Calculator (Nenmatsu Chōsei)