Tax
What is Employment Income?
January 1, 2026
This article explains the basics of employment income. Employment income includes salaries and bonuses paid by a company to its employees and officers. Certain spousal work-related salaries and deductions for family members working in the business are also included.
Employment income refers to salaries, bonuses, and other payments made to employees and officers of a company. It also includes blue-form business spouse salaries (青色事業専従者給与) and business spouse deductions (事業専従者控除).
Source
国税庁
This information is reference material based on official announcements. Always verify accurate information on official websites or with relevant authorities.