Question 1

What is withholding tax (源泉徴収) in Japan?

Accepted Answer

Withholding tax (源泉徴収, gensen chōshū) in Japan is income tax deducted at the source of payment before the recipient receives funds. For freelance and professional service fees, the payer (client) deducts the withholding tax from the invoice amount and pays it directly to the tax office on behalf of the recipient. The recipient then claims the withheld amount as a credit when filing their annual income tax return.

Question 2

How much withholding tax is deducted from freelance fees in Japan?

Accepted Answer

For freelance and professional fees in Japan, the withholding tax rate is 10.21% (including the 2.1% reconstruction surtax) for payments up to ¥1,000,000. For payments exceeding ¥1,000,000 in a single payment, the rate is ¥102,100 flat on the first million, plus 20.42% on the amount above ¥1,000,000. For example, a ¥500,000 invoice would have ¥51,050 withheld, leaving a net payment of ¥448,950.

Question 3

Who is responsible for withholding tax in Japan?

Accepted Answer

In Japan, the payer (client or employer) is responsible for calculating and withholding the tax from the payment, and remitting it to the tax office. As a freelancer or contractor, you issue an invoice for the full gross amount. The client deducts the withholding tax and pays you the net amount. The withheld tax is credited against your annual income tax liability when you file your tax return (確定申告).

Question 4

Does withholding tax apply to all freelance work in Japan?

Accepted Answer

Withholding tax applies to specific types of professional fees defined in Article 204 of the Income Tax Act, including: writing, design, photography, translation, and other creative work; legal, accounting, and consulting services; and entertainment and talent fees. Not all freelance payments require withholding — for example, payments from individuals (not businesses) for personal services are generally exempt. When in doubt, consult a tax professional or the National Tax Agency.

Question 5

How do I claim back withheld tax in Japan?

Accepted Answer

To claim back withheld tax in Japan, you must file an annual income tax return (確定申告, kakutei shinkoku) between February 16 and March 15 of the following year. On your return, you declare all income and claim the withheld amounts as a tax credit. If the total tax withheld exceeds your actual tax liability, you will receive a refund. Keep all payment slips showing withholding amounts (源泉徴収票) as you will need them for your return.

請求金額（税抜）	源泉徴収税額	振込金額（手取り）	税率
¥50,000	¥5,105	¥44,895	10.21%
¥100,000	¥10,210	¥89,790	10.21%
¥200,000	¥20,420	¥179,580	10.21%
¥300,000	¥30,630	¥269,370	10.21%
¥500,000	¥51,050	¥448,950	10.21%
¥800,000	¥81,680	¥718,320	10.21%
¥1,000,000	¥102,100	¥897,900	10.21%
¥1,500,000	¥204,200	¥1,295,800	分割*
¥2,000,000	¥306,300	¥1,693,700	分割*
¥3,000,000	¥510,500	¥2,489,500	分割*

源泉徴収計算ツール

源泉徴収早見表 — 源泉徴収早見表 (FY2025)

フリーランスの源泉徴収の仕組み

分割税率が適用されるのは？（100万円超の場合）

よくある質問

源泉徴収計算ツール

源泉徴収 早見表 — 源泉徴収早見表 (FY2025)

フリーランスの源泉徴収の仕組み

分割税率が適用されるのは？（100万円超の場合）

よくある質問

関連ツール

源泉徴収早見表 — 源泉徴収早見表 (FY2025)