Skip to main content
NyankoTools
日本語

Japan Income Wall Checker (Take-Home Reversal Simulator)

Enter your annual pay and your spouse’s situation to see which Japanese “walls” you have crossed: resident tax, the ¥1.06 million social insurance wall, the ¥1.3 million dependent wall, the income tax wall (¥1.6 million after the 2025 tax reform), and the spousal deductions. The tool also finds the pay ranges where household take-home falls as income rises, and where it recovers. It reflects the rules after the FY2025 tax reform (2025 and 2026 income tax); it is a rough guide, not legal or tax advice. For a full employee net-pay estimate, use the Salary Take-Home Pay Calculator.

🔒 Runs in your browser · Your data is never sent to a server

These results are rough estimates based on the rules after the FY2025 tax reform and are not legal or tax advice. Please confirm your actual tax, social insurance and dependent status with your employer, the pension office, your health insurer, the tax office and your local government.

Your pay and your spouse

Check this if you work for a company with 51 or more employees and meet the weekly hours and monthly wage conditions. If unchecked, you stay a dependent until ¥1.3 million.

The income bracket of the taxpayer who claims you as a spouse. Choose “Ignore spousal deductions” if their total income exceeds ¥10 million.

Used when you earn ¥1.3 million or more and are not in employer insurance. If blank, it is estimated at about 10% of income plus a flat amount, which varies a lot by municipality.

How to use

  1. Enter your gross annual pay in "Your annual gross pay (JPY)".
  2. If your employer enrolls you from ¥1.06 million, check "My employer enrolls me in social insurance from ¥1.06 million".
  3. To include spousal deductions, choose "Spouse’s (taxpayer’s) total income" and "Spouse’s income tax rate".
  4. Read "Wall check" and "Take-home reversal check" to see whether earning more pays off.

Notes

  • This is an estimate based on the rules after the FY2025 tax reform (2025 and 2026 income tax, FY2026 resident tax). The income tax wall moved from ¥1.03 million to ¥1.6 million (¥950,000 basic deduction plus ¥650,000 employment income deduction), the spousal deduction applies up to ¥1.23 million, and the full special spousal deduction up to ¥1.6 million. Results change if the rules change.
  • Social insurance eligibility (company size, wages, working hours) is scheduled to expand. Check the current conditions with your employer, the pension office, or your health insurance society.
  • Dependent status is decided by each health insurer, and overtime and commuting pay can matter for the ¥1.3 million test. The higher limit for people aged 60 or over or with disabilities, and the special deduction for dependents aged 19 to 22 (¥1.23 million), are not covered.
  • Family or spouse allowances paid by your employer, which often use their own thresholds such as ¥1.03 million or ¥1.3 million, are not included. Whether earning more pays off can change depending on them.
  • Social insurance uses average Kyokai Kenpo rates. National Health Insurance is a rough guess of about 10% of income (12% at 40 or older) plus a ¥50,000 flat amount. Resident tax is set to zero at or below ¥1.1 million and simplifies adjustments.
  • Household take-home is your take-home plus your spouse’s tax saving from the spousal deductions, estimated with the spouse’s income tax rate. This is not legal or tax advice; confirm the real figures with your employer, tax office, or municipality.

Glossary

Income wall

A pay level where taxes or insurance premiums start, or where you lose a spouse’s deduction or dependent status, so take-home pay can fall even though you earn more.

¥1.06 million wall

Roughly the annual pay at which you must join your employer’s pension and health insurance, when the company has 51 or more employees and you meet the hours and monthly wage conditions.

¥1.3 million wall

The annual income limit for being a dependent on a spouse’s health insurance. Above it, you usually pay for National Health Insurance and the National Pension yourself.

Spousal deduction and special spousal deduction

Deductions a taxpayer can take for a spouse. From 2025, a spouse with total income of ¥580,000 or less (pay up to ¥1.23 million) qualifies, and the full ¥380,000 applies up to ¥950,000 (pay up to ¥1.6 million), phasing out by ¥1.33 million.

FAQ

Did the ¥1.03 million wall become ¥1.6 million?

For income tax, yes. The FY2025 tax reform raised the basic deduction to ¥950,000 and the minimum employment income deduction to ¥650,000, so income tax starts above ¥1.6 million (2025 and 2026). Social insurance, employer family allowances, and resident tax use different thresholds.

What is the difference between the ¥1.06M and ¥1.3M walls?

The ¥1.06 million wall applies when your employer has 51 or more employees and you work 20 or more hours a week with a monthly wage of ¥88,000 or more: you join the employer’s social insurance. The ¥1.3 million wall is the limit for being a dependent on a spouse’s health insurance; above it you pay National Health Insurance and the National Pension yourself.

How much pay do I lose by earning just over a wall?

Just over the ¥1.06 million wall (if it applies to you) or the ¥1.3 million wall, annual take-home can drop by roughly ¥100,000 to ¥250,000. The reversal check shows where your household take-home falls and the pay level at which it recovers.

How much of the special spousal deduction can I get?

From 2025, the full ¥380,000 applies when your total income is ¥950,000 or less (pay up to ¥1.6 million). It then phases down and ends above ¥1.33 million of income (pay of about ¥2.01 million). It is reduced when the taxpayer’s own income exceeds ¥9 million.

Are employer family allowances included?

No. Some companies stop paying a family or spouse allowance above ¥1.03 million or ¥1.3 million, which changes the real gain or loss. Check your company’s payroll rules for the conditions.

Share this page

XfLINEThreadsBlueskyReddit

↑↓ Select Enter Open Esc Close