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Employment income deduction, minimum amount (salary up to 2.2 million yen), 2026 and 2027 tax years (in force from 2026-12-01)

740000 JPY

2026, from 2026-01-01 · verified 2026-10-24 against the official source

2,200,000円まで 740,000円／8,500,001円以上 1,950,000円（上限）
key
jp/income-tax/employment-income-deduction-minimum
value
740000 JPY
period
2026
effective
2026-01-01 to date
source
https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.htm
verified
2026-10-24 — fresh (13 days ago; next check by 2026-11-28)
next expected change
none named (irregular: changed by statute or order on no fixed date)
source checked
2026-11-02 (the newest day the automated check fetched the source page)
previous
650000 JPY (2025)
scope
NTA タックスアンサー No.1199 and No.1410 (令和8年4月1日現在法令等). The 令和8年分 amounts were enacted by the 令和8年度税制改正 and take effect from 2026-12-01 (applied at the 2026 year-end adjustment and 確定申告 for the 2026 tax year). Residents; for non-residents the basic deduction is capped (58万円 for 2025, 62万円 from 2026). Bands are 合計所得金額 (basic deduction) or 給与等の収入金額 (employment income deduction).
hash
sha256:c11aab70fec19c96148cd23750d37c59a74be99c94e6fdf1aa65127d85a1c995
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/jp/income-tax/employment-income-deduction-minimum?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/jp/income-tax/employment-income-deduction-minimum

{
  "protocol": "verified-facts/0.3",
  "key": "jp/income-tax/employment-income-deduction-minimum",
  "label": "Employment income deduction, minimum amount (salary up to 2.2 million yen), 2026 and 2027 tax years (in force from 2026-12-01)",
  "value": 740000,
  "unit": "JPY",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.htm",
  "quote": "2,200,000円まで 740,000円／8,500,001円以上 1,950,000円（上限）",
  "verifiedDate": "2026-10-24",
  "nextScheduledRefresh": "2026-11-28",
  "changeCadence": "irregular",
  "nextExpectedChange": null,
  "sourceCheckedAt": "2026-11-02",
  "status": "fresh",
  "ageDays": 13,
  "maxAgeDays": null,
  "previous": {
    "value": 650000,
    "period": "2025",
    "source": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.htm"
  },
  "scope": "NTA タックスアンサー No.1199 and No.1410 (令和8年4月1日現在法令等). The 令和8年分 amounts were enacted by the 令和8年度税制改正 and take effect from 2026-12-01 (applied at the 2026 year-end adjustment and 確定申告 for the 2026 tax year). Residents; for non-residents the basic deduction is capped (58万円 for 2025, 62万円 from 2026). Bands are 合計所得金額 (basic deduction) or 給与等の収入金額 (employment income deduction).",
  "hash": "sha256:c11aab70fec19c96148cd23750d37c59a74be99c94e6fdf1aa65127d85a1c995",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..ErL3Yl-Vv7TthR_ZpMtf9i1pjkSClo1v1kUeCQO3tnNRurhbQhPew26p-6upnNLhdJZKt2JZmbQJfCEvq_-WDw",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/jp/income-tax/employment-income-deduction-minimum",
    "text": "databutler.dev, verified 2026-10-24 against https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.htm"
  }
}