Japan Withholding Tax (源泉徴収) Calculator for Freelance Fees
Pricing
from $3.00 / 1,000 payments
Japan Withholding Tax (源泉徴収) Calculator for Freelance Fees
Calculate Japanese withholding income tax (源泉徴収税額) on fees paid to freelancers: 10.21% / 20.42% over ¥1M, judicial scrivener and sales-agent deductions, tax-exclusive base. Verifies the amount stated on invoices. Pure computation.
Pricing
from $3.00 / 1,000 payments
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AutoWorks JP
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Calculate Japanese withholding income tax (源泉徴収税額) on fees you pay to freelancers and sole proprietors — in bulk, deterministically, and check whether the amount written on their invoice is right.
Typical mistakes this Actor catches:
| Mistake | Example |
|---|---|
| Forgot the 2.1% surtax | Withheld 10% instead of 10.21% |
| Wrong base | Computed on the tax-inclusive amount although consumption tax is shown separately |
| Missed the ¥1M tier | Applied 10.21% to the whole amount instead of 20.42% on the part over ¥1,000,000 |
| Missed a deduction | Judicial scrivener (¥10,000 per payment) or sales agent (¥120,000 per month) |
| Withheld from a company | Payments to corporations are generally not subject to this withholding |
Pure computation: no scraping, no API keys, no personal data required. Only amounts and a category.
Supported categories
category | Covers | Formula |
|---|---|---|
standard (default) | Writing, design, lectures, translation, lawyers, tax accountants, etc. | ≤ ¥1M: × 10.21% / over ¥1M: (amount − 1,000,000) × 20.42% + 102,100 |
judicial_scrivener | 司法書士・土地家屋調査士・海事代理士 | (amount − 10,000) × 10.21% |
sales_agent | 外交員・集金人・検針人 | (amount − 120,000) × 10.21% (monthly) |
Yen fractions are rounded down. The 10.21% / 20.42% rates already include the 2.1% surtax; from January 2027 the surtax is split into 防衛特別所得税 1% + 復興特別所得税 1.1%, so the combined rate does not change.
Input
| Field | Notes |
|---|---|
fee | Fee before consumption tax. Numbers or strings like "１００,０００円" |
consumptionTax | Optional, default 0 |
consumptionTaxSeparated | true (default) if the invoice shows fee and consumption tax separately → tax-exclusive base |
payeeType | individual (default) or corporation |
statedWithholding | Optional. The amount written on the invoice, to verify |
Output
One dataset item per payment:
status is CALCULATED, MATCH, MISMATCH or INVALID. netPayment is the amount to transfer (fee + consumption tax − withholding). A summary is saved to the key-value store as SUMMARY.
Pair it with
Japan Qualified Invoice (インボイス) Compliance Checker — validate the invoice itself, then calculate the withholding.
Limitations
- Covers fees under 所得税法 Article 204 for the three categories above only. Salaries, bonuses, retirement pay, non-resident payments and hostess fees are not supported.
- Assumes one payment per month for
sales_agent. - This is a calculation aid, not tax advice. Check special cases with a tax professional.
日本語概要
個人（フリーランス・個人事業主）へ支払う報酬・料金の源泉徴収税額を一括計算し、請求書に記載された金額が正しいかを検証します。100万円超の部分の20.42%、司法書士等の1万円控除、外交員の12万円控除、消費税を区分記載した場合の税抜計算、法人への支払（原則対象外）に対応しています。2027年1月からの防衛特別所得税の導入後も合計税率は変わりません。金額と区分だけで計算でき、個人情報の入力は不要です。
詳しい解説記事（Qiita）: インボイスの「端数処理ミス」と源泉徴収の「10%計算ミス」をPythonで一括検出する
