What is the 1.06 million yen wall in Japan (106万円の壁)?

For enterprises with 51 or more employees, workers earning at least 88,000 yen per month (approximately 1.06 million yen annually) and working 20+ hours per week must enroll in statutory Health Insurance and Welfare Pension, leading to a sudden reduction in net take-home salary.

🇯🇵Japanese Part-Time Tax Wall Calculator (年収の壁・時給計算機)

Convert hourly part-time wages into monthly and annual income, evaluate statutory Japanese tax walls (100万, 103万, 106万, 130万, 150万, 201.6万円), and simulate take-home pay cliff drops.

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Japan Part-Time Tax Wall Simulator (年収の壁シミュレーター)2025 Tax Reform

Evaluate the 1.06M, 1.10M, 1.23M, 1.30M, 1.60M, and 2.016M yen income thresholds and simulate net take-home pay reversals.

Employment & Wage Conditions (勤務条件)

Hourly Wage (時給)

¥950¥3,000

Weekly Working Hours (週の勤務時間)

hrs/week

5 hrs/week40 hrs/week

Employer Size (勤務先の企業規模)

Estimated Annual Take-Home Pay (年間手取り額)

¥1,014,188/ yr (~¥84,516/mo)

Annual Gross (額面年収)¥1,196,000

Social Insurance (社会保険料)-¥175,812

Taxes (所得税・住民税)-¥6,000

⚠️ Take-Home Pay Cliff Detected (手取り逆転現象)

Due to meeting mandatory social insurance enrollment criteria (health insurance & welfare pension), your net take-home pay decreases by approximately ¥41,811 compared to staying just below the social insurance threshold.

Additional weekly hours needed to break even:+1 hrs/week

The 6 Income Tax & Social Insurance Walls (年収の壁)Current Gross: ¥1,196,000

106万円の壁 (社会保険・51人以上企業)¥1,060,000

Mandatory Health & Welfare Pension enrollment at firms with 51+ workers when working 20+ hrs/week AND earning ¥88,000+/month (~15% take-home drop).

Breached (超過)

110万円の壁 (住民税の発生)¥1,100,000

Municipal and prefectural inhabitant tax (住民税) begins (from FY2026, previously ¥1.00M).

Breached (超過)

123万円の壁 (配偶者控除・扶養控除)¥1,230,000

Your spouse can no longer claim the spousal deduction (配偶者控除); the spouse special deduction applies instead (previously ¥1.03M).

Within Limit (扶養内)

130万円の壁 (社会保険の扶養外れ)¥1,300,000

Removal from the family health insurance: you pay your own health insurance & pension (estimated here at ~14.7%).

Within Limit (扶養内)

160万円の壁 (所得税の発生)¥1,600,000

National income tax begins (2025 reform, previously ¥1.03M); your spouse's special deduction starts to phase out from ¥380,000.

Within Limit (扶養内)

201.6万円の壁 (配偶者特別控除の完全消失)¥2,016,000

Your spouse's spousal special deduction completely phases out to 0 yen on their tax return.

Within Limit (扶養内)

日本の主な「年収の壁」の概要と法意

103万円の壁 (所得税)

給与所得控除55万円＋基礎控除48万円の合計。これを超えると所得税が発生し、親の扶養親族控除の枠から外れます。

106万円・130万円の壁 (社会保険)

自身で健康保険・厚生年金保険料（約15%）を納める義務が生じるため、手取りが一時的に約15万円以上激減する「手取り逆転現象」が起こります。

150万円・201.6万円の壁 (配偶者)

配偶者特別控除（最大38万円）が150万円から段階的に減額され、年収201.6万円を超えると完全に消失します。