---
title: "Statutory Pack: Japan"
description: "Health, nursing care, pension and employment insurance premiums, Kō-column income tax withholding and resident tax deductions for Japanese payroll."
url: "https://bareledger.app/guides/statutory-jp"
category: "Team, roles & approvals"
updated: "2026-10-29"
publisher: "BareLedger (Syneria Technologies OPC)"
---

# Statutory Pack: Japan

> Health, nursing care, pension and employment insurance; Kō withholding and resident tax.

**Schemes**: health insurance (Kyōkai Kenpo, Tokyo rate seeded), nursing care (ages 40–64), employees' pension (9.15% each, ¥650,000 cap), employment insurance (0.55% / 0.90%), income-tax withholding (Kō, the official electronic-computation formula from the MOF notice — set `dependents` on the registration, counting the withholding-eligible spouse plus dependents), and resident tax (per-employee amount from the June municipal notice — set a fixed amount on each registration).

## What each employee provides
- Date of birth (nursing-care band), dependents declaration (Kō), and the municipal resident-tax notice amount each June.

## Worked example — ¥300,000, age 44, 2 dependents
Health ¥14,865 · nursing ¥2,385 · pension ¥27,450 · EI ¥1,650 (employer ¥2,700) → post-insurance wage ¥253,650 → withholding **¥3,020** by the Reiwa 8 formula (income deduction ¥82,762, dependents ¥63,334, basic ¥48,334 → ¥59,220 × 5.105%, rounded to ¥10). The notice's own examples — ¥175,000 with 2 dependents → ¥210; ¥446,000 with 8 → ¥940; ¥775,200 with 3 → ¥59,470 — are pinned in the test suite.

## Limitations
Health/pension are seeded as percents with ceilings — the statutory **standard-remuneration grade tables** match these at band midpoints; enter the grade rows for exact-yen agreement. Withholding follows the official **electronic-computation special** (both the 2021–2025 and the 2026 notices are seeded as effective-dated versions); amounts can differ from the printed table by design and reconcile at year-end adjustment. Prefecture health rates other than Tokyo are tenant-added versions; the bonus calculation path and year-end adjustment (nenmatsu chōsei) are later phases.