Tax

What is Employment Income?

January 1, 2026

This article explains the basics of employment income and how it is calculated. It covers what counts as employment income, including salaries, wages, and other economic benefits. The deduction method used to determine the taxable amount is also described.

Employment income refers to income received as an employee or officer, such as salaries and wages. The amount of employment income is calculated by subtracting the employment income deduction from the total amount of income received. The total income includes not only wages but also economic benefits received for free or at a discounted price.

Source

国税庁

This information is reference material based on official announcements. Always verify accurate information on official websites or with relevant authorities.