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What is Employment Income?

July 16, 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 "タックスアンサー" https://www.nta.go.jp/taxes/shiraberu/taxanswer/index2.htm This article was reorganized by SIAデジタルテクノロジー株式会社 based on the above source. ※This language version is a machine translation from the Japanese version (SIAデジタルテクノロジー株式会社).

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