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