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
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