この料率は2026-09-28時点のものです。最新の情報は各公式ページをご確認ください。

Incorporation & director-salary simulator

From your annual business profit, compare staying a sole proprietor against incorporating and paying a director's salary. Uses FY2026 (令和8) tax and social-insurance figures.

Annual business profit (sales minus expenses, before director salary & social insurance) Annual sales (ex-tax, used for the consumption-tax line; optional) Prefecture Age Spouse Dependents aged 16+ Blue-return ¥650,000 deduction Capital Invoice (qualified) registration Company type How to set the director's salary Director's salary (annual, for the fixed mode)

Advanced settings

National health insurance (annual, override) Individual enterprise-tax rate (%) Taxable-purchase ratio (%) Pre-determined director bonus (annual) Include the consumption-tax saving in the total

Enter your business profit above to compare sole-proprietor and company take-home.