Japan Professional Fee Withholding

Calculate professional fee withholding with selectable recipient deduction methods.

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Calculation basis and official references

Reviewed on:

Formula basis

The standard method is 10.21% through JPY 1 million and 20.42% above it. For a judicial professional, subtract JPY 10,000 from the withholding base and apply 10.21%; a corporate recipient returns zero.

Calculation method

This calculator switches between the standard lawyer or tax-accountant method and the JPY 10,000 judicial-professional deduction method.

Exclusions and checks required

  • The JPY 10,000 judicial deduction is applied once per calculator invoice and does not classify multiple payments to the same professional.
  • Separately stated consumption tax, nonresidents, corporate exceptions, and reimbursed expenses need individual review.

Example input:：JPY 100,000 tax-exclusive fee paid to an individual judicial scrivener

feeType
Judicial scrivener / real-estate appraiser
invoiceYen
100000
taxMode
Amount before consumption tax
consumptionTaxPercent
10
recipient
Individual

This assumes one payment eligible for the JPY 10,000 deduction and consumption tax clearly separated from the fee.

Official references

FAQ

Who is this calculator for? Japan Professional Fee Withholding

Calculate professional fee withholding with selectable recipient deduction methods.

What values should I enter?

Applies to: Japan Payroll Withholding

How should I interpret this estimate?

This calculator switches between the standard lawyer or tax-accountant method and the JPY 10,000 judicial-professional deduction method.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.
  3. The standard method is 10.21% through JPY 1 million and 20.42% above it. For a judicial professional, subtract JPY 10,000 from the withholding base and apply 10.21%; a corporate recipient returns zero.

Official references