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  1. 所得税控除: 日本では、給与から所得税を差し引く前に所得税控除が適用されます。所得税控除には、扶養家族の存在による控除や医療費の控除などがあります。これにより、個々の従業員の所得に応じて税金の負担が軽減されます。

  2. 社会保険料控除: 日本では、給与から社会保険料が控除されます。社会保険料には健康保険料、厚生年金保険料、雇用保険料などが含まれます。これにより、従業員と雇用主の社会保険負担が均等に分担されます。

  3. 住民税控除: 日本では、給与から住民税が控除されます。住民税は地方自治体によって課税され、給与所得に応じて徴収されます。住民税控除には、扶養控除や住宅ローン利子の控除などがあります。

  4. 特別控除: 日本では、特定の支出や費用に関する特別控除が存在します。例えば、住宅ローンの利子に対する特別控除や教育費に対する特別控除があります。これにより、従業員の生活負担や教育費の負担を軽減することができます。





【Introduction】 In this article, we will compare the salary calculation systems of the United States, France, China, and Japan, highlighting the unique features and differences in deductions in each country's system. Understanding the distinct characteristics of salary calculation in each country will allow us to grasp the differences in employment and employee management practices.

【Salary Calculation in the United States】 In the United States, salary calculation varies based on state laws and regulations. The U.S. salary calculation system takes into account federal income tax, state income tax, social insurance taxes (Social Security and Medicare taxes), and other deductions. Particularly, there are numerous income tax deductions in the United States, including special deductions for education expenses and mortgage interest.

【Salary Calculation in France】 In France, salary calculation is based on a complex system. The French salary calculation system considers income tax, social insurance contributions, and other deductions. Social insurance contributions are shared between employers and employees, while income tax deductions are generally limited.

【Salary Calculation in China】 Salary calculation in China is based on income tax, social insurance contributions, housing provident fund, and other deductions. The income tax calculation in China follows a progressive tax system, and deductions for housing provident fund are common.

【Salary Calculation in Japan】 Salary calculation in Japan includes elements such as income tax, social insurance contributions, residential tax, and special deductions. Particularly, detailed income tax deductions and social insurance premium deductions are carried out in Japan, and there are also deductions for residential tax and special expenses. Japan's salary calculation system has its unique features and plays a crucial role in reducing employees' tax burden and providing welfare benefits.

  1. Income Tax Deductions: In Japan, income tax deductions are applied before deducting income tax from the salary. These deductions include dependents' deductions and deductions for medical expenses. This reduces the tax burden for individual employees based on their income.

  2. Social Insurance Premium Deductions: In Japan, social insurance premiums are deducted from the salary. Social insurance premiums include health insurance, employees' pension insurance, and employment insurance premiums. This ensures an equal distribution of social insurance burdens between employees and employers.

  3. Residential Tax Deductions: In Japan, residential tax is deducted from the salary. Residential tax is imposed by local municipalities and collected based on the salary income. Residential tax deductions include dependents' deductions and deductions for housing loan interest.

  4. Special Deductions: Japan has special deductions for specific expenses and costs. For example, there are special deductions for housing loan interest and education expenses. This helps reduce the financial burden on employees and educational expenses.

The combination of these characteristics and deductions in Japan's salary calculation system aims to optimize employees' tax burdens and enhance welfare benefits. Additionally, at the end of the fiscal year, a procedure called "year-end adjustment (nenmatsu-chosei)" is conducted to adjust employees' income tax and residential tax.

【Conclusion】 Each country's salary calculation system has its own characteristics and variations in deductions. The United States has numerous income tax deductions, while France has differences in social insurance contribution burdens. China commonly applies deductions for the housing provident fund. Japan's salary calculation system incorporates elements such as income tax deductions, social insurance premium deductions, residential tax deductions, and special deductions. These deductions are unique to Japan and play a significant role in effectively managing employees' tax burdens and providing welfare benefits.


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