{"_disclaimer":{"ja":"公開データの構造化観測APIです。 正確性は保証しません、 _attribution の出典 URL で照合してください。","en":"Public-data observational API. Output not warranted as authoritative; verify via _attribution URLs."},"monthly_salary":300000,"age":30,"dependents":0,"pref_code":"13","health_insurance_employee":14775,"health_insurance_rate_pct":4.925,"care_insurance_employee":0,"care_insurance_employer":0,"care_insurance_eligible":false,"care_insurance_rate_pct":0,"child_care_support_employee":345,"child_care_support_employer":345,"child_care_support_rate_pct":0.115,"health_and_care_combined_employee":14775,"health_care_and_child_support_combined_employee":15120,"care_insurance_included":false,"pension_employee":27450,"pension_rate_pct":9.15,"employment_insurance_employee":1500,"employment_insurance_rate_pct":0.5,"income_tax_withholding":6320,"income_tax_basis":"nta-monthly-kou-fy2026-d1-master","total_deduction":50390,"net_salary":249610,"calculation_basis":{"health_insurance":"standard_remuneration_50_grade × rate / 2, sub-yen fraction 50銭以下切捨て・50銭超切上げ per 協会けんぽ保険料額表 (健康保険法 §40)","care_insurance":"not_applicable (age outside 40-64 window)","child_care_support":"standard_remuneration_health_grade × rate / 2, rounded like the 額表 支援金 cell (子ども・子育て支援金, FY2026)","pension":"standard_remuneration_32_grade × rate / 2, rounded like the 額表 cell (厚生年金保険法 §81)","employment_insurance":"monthly_salary × rate, 50銭以下切捨て・50銭1厘以上切上げ (雇用保険法; by design uses 賃金 not 標準報酬月額)","income_tax":"NTA 月額表 甲欄 (令和8年分) on (monthly_salary - 社会保険料 total): D1 table lookup below 740,000 yen, note formula at or above 740,000 yen","standard_remuneration_health":300000,"standard_remuneration_pension":300000},"fy":"2026","data_version":"FY2026","effective_from":"2026-04-01","effective_to":"2027-03-31","last_reviewed_at":"2026-05-04","staleness":{"status":"fresh","next_update_expected":"2027-03/04 協会けんぽ / MHLW annual revision","recommended_use":"current_table_payroll_reference (consult zeirishi for special cases)"},"calculation_scope":{"includes":["employee_health_insurance_standalone","employee_long_term_care_insurance_standalone_if_age_40_to_64","employee_child_care_support_contribution","employee_pension","employment_insurance","income_tax_withholding_nta_monthly_ko_clause"],"excludes":["resident_tax","bonus","employer_share_except_care_insurance_employer_exposed","year_end_adjustment","special_deductions"],"official_reference_status":"official_table_reference_current_fy2026","official_reference_basis":"NTA 月額表 甲欄 (令和8年分) bundled current-table lookup; fuyou>7 follows NTA Note (3) dep7 - extras × 1610 rule; not legal/tax filing advice","data_version":"FY2026","effective_from":"2026-04-01","effective_to":"2027-03-31","recommended_use":"current official-table payroll reference; not legal/tax filing determination (consult zeirishi for special cases such as 障害者 dependents, mid-year 算定基礎届 changes, multiple-employer adjustments, foreign-resident tax-treaty cases, year-end adjustment)","fuyou_precision":"fuyou_0_to_7_NTA_table_exact","income_tax_table_kind":"monthly_kou","income_tax_table_coverage":"monthly_kou below 740,000 yen: NTA table cells (D1, NTA-exact); 740,000 yen and above: NTA 月額表 note formulas (令和8年分, 1-yen fractions truncated)"},"attribution":"Data: Kyokai Kenpo (https://www.kyoukaikenpo.or.jp), MHLW (https://www.mhlw.go.jp), NTA (https://www.nta.go.jp). FY2026/current as of May 2026.","disclaimer":"Reference calculation. Consult a certified tax accountant (zeirishi) for special situations (mid-year adjustments, multiple employers, foreign residents, disabled-dependent additions, etc.).","_data_source":"kyokai_kenpo_live+mhlw_live+nta_live","_last_synced_at":"2026-05-04T20:59:39.590Z","_income_tax_provenance":{"bracket_min":254000,"bracket_max":257000,"source_url":"https://www.nta.go.jp/publication/pamph/gensen/zeigakuhyo2026/data/01-07.xls","last_verified_at":"2026-05-04T20:59:39.590Z","table_kind":"monthly_kou","revision_year":2026,"computation_method":"embedded_exact"},"rule_sources":[{"label":"Kyokai Kenpo FY2026 health insurance rate table, care insurance 1.62%, child-care support 0.23%","url":"https://www.kyoukaikenpo.or.jp/lp/2026hokenryou/"},{"label":"MHLW Kosei-Nenkin pension rate 18.3% (employee share 9.15%)","url":"https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/nenkin/nenkin/hokenryo/index.html"},{"label":"MHLW employment insurance rate FY2026 (general industry employee 5/1000)","url":"https://www.mhlw.go.jp/content/001692566.pdf"},{"label":"NTA income tax monthly withholding table Ko-Clause 令和8年分","url":"https://www.nta.go.jp/publication/pamph/gensen/zeigakuhyo2026/01.htm"}],"data_sources":[{"authority":"Kyokai Kenpo (全国健康保険協会)","url":"https://www.kyoukaikenpo.or.jp/","data":"FY2026 health insurance rate by prefecture (47 rows), care insurance 1.62%, child-care support 0.23%, health standard remuneration 50 grades"},{"authority":"MHLW (厚生労働省)","url":"https://www.mhlw.go.jp/","data":"FY2026 Kosei-Nenkin pension rate, employment insurance employee rate 5/1000, pension standard remuneration 32 grades"},{"authority":"NTA (国税庁)","url":"https://www.nta.go.jp/","data":"Income tax monthly withholding table 月額表 甲欄 令和8年分 (D1 verbatim)"}],"_floor_applied":false,"_ceiling_applied":false,"_version":"1.7.5"}