1Occupant
2Housing arrangement
Company-leased means the lease is signed in the company name and the company pays rent directly to the landlord. If the employee signs the lease and receives a housing allowance, it is not treated as company housing and the full amount is taxable salary.
3Building
㎡
As stated in the lease, the important matters explanation (juyo jiko setsumeisho), or the property registry.
㎡
For condominium units, the tax rules add the allocated share of common areas to the exclusive area. The property manager or landlord may be able to confirm it from the co-ownership shares in the management rules. If left blank, the exclusive area is used and the tool shows how much common area would change the result for directors.
4Fixed asset tax assessment base (current fiscal year)
JPY
JPY
Enter the tax base (kazei hyojun gaku), not the assessed value. For residential land this is the amount after the residential land reduction. It appears on the fixed asset tax statement mailed each April to June, or on a fixed asset valuation certificate. For leased housing, request it from the landlord.
5Rent and employee contribution
JPY
Including common area and management fees. Also used for the comparison with a cash housing allowance.
JPY
6Social insurance
㎡
Including kitchen, toilet, bathroom, and hallways. Excludes separate storage buildings, garages, and shared spaces such as condominium common areas.
JPY
Used to determine the standard monthly remuneration grade. Excludes bonuses.
Edit premium rates (defaults: FY2026, Kyokai Kenpo Tokyo)
%
%
%
%
%
%
%
Health, long-term care, child support levy, and pension premiums are split equally between employer and employee. If the company belongs to a corporate health insurance society, enter its rates.
7Tax rates
%
Taxable income is salary after the employment income deduction, social insurance deduction, and other deductions. Income tax includes the 2.1% reconstruction surtax, and inhabitant tax is a flat 10%.
Deemed rent for tax purposes (monthly)
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Taxable benefit
—
Occupant annual cost increase
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Tax + social insurance (annual)
Company annual cost
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Deemed rent calculation
Taxable benefit test
Social insurance in-kind benefit
Annual impact
Compared with a cash housing allowance
Assumptions and notes
- Deemed rent follows Income Tax Basic Circular 36-40 to 36-48 and National Tax Agency Tax Answers No.2597 (employees) and No.2600 (directors), rounded down to the yen.
- For employees, no tax arises if the occupant pays at least 50% of the deemed rent. Below 50%, the entire difference between the deemed rent and the amount paid is taxable salary. Directors have no 50% threshold: any shortfall against the deemed rent is taxable.
- The social insurance in-kind value uses the prefectural rates set by the Minister of Health, Labour and Welfare (notice revised March 2026). Any rent paid by the occupant is deducted before adding the value to remuneration. Corporate health insurance societies may set their own values.
- Housing provided in kind is treated as outside wages for employment insurance, unless the company pays a housing allowance to non-residents for parity. Workers accident insurance is not included.
- Standard monthly remuneration uses 50 health insurance grades (cap ¥1.39M) and 32 pension grades (cap ¥650,000). Bonuses and the timing of revisions are ignored. Higher pension premiums increase future pension benefits, which is not reflected here.
- For directors, a benefit that is broadly constant each month is generally treated as fixed periodic compensation (teiki dogaku kyuyo). Paying a housing allowance as director compensation must meet the timing requirements for fixed periodic compensation.
- Income and inhabitant tax are estimated at marginal rates. Inhabitant tax is levied in the following year.
- Inputs are used only for calculation in your browser and are never collected, stored, or shared by Edo Partners.
- This tool provides estimates based on general rules and is not tax advice for any specific case. Confirm with your tax accountant and labor and social security attorney before applying it.