年末調整(令和8年分)
calculate_year_end_adjustmentYear-end adjustment (年末調整) for 2026 from the National Tax Agency's 令和8年分 booklet: the printed 給与所得控除後の給与等の金額 table (1,103 rows), the income-adjustment deduction, social/life/earthquake insurance deductions, spouse, specified-relative (19-22 with income), dependant, disability, widow/single-parent/student and basic deductions, the year-end tax bracket table, the housing-loan credit and the 2.1% reconstruction surtax. Returns every box of the 源泉徴収簿 (⑦ to ㉗) and whether the difference is a refund or a collection.
Pay figures are for the whole calendar year, bonuses included. Pass only what the employee declared on their forms; the tool does not assume a spouse, dependants or insurance. Anyone paid 20,000,000 yen or more is outside 年末調整 and the tool says so. Medical, donation and casualty-loss deductions are not part of 年末調整 (they need a tax return) and resident tax is never involved.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| flags | No | ||
| spouse | No | ||
| total_pay | Yes | Total pay for the year including bonuses (⑦). | |
| dependants | No | ||
| mutual_aid | No | 小規模企業共済等掛金 (⑭). | |
| tax_return | No | Deductions that only a tax return can take (medical, self-medication, donations, casualty loss). They are NOT part of 年末調整; pass them to get a separate "if the employee files a return" estimate. | |
| disabilities | No | Counts of 障害者 / 特別障害者 / 同居特別障害者 among the employee, spouse and dependants. | |
| other_income | No | Income other than this pay, for the basic and spouse deduction bands. | |
| withheld_tax | Yes | Income tax withheld during the year (⑧). | |
| life_insurance | No | Premiums PAID this year by category (new = contracts from 2012-01-01). The deduction is computed here. | |
| social_insurance | Yes | Social insurance premiums deducted from pay during the year (⑫). | |
| income_adjustment | No | Force the 所得金額調整控除 on or off. Omit to derive it from pay > 8,500,000 and the under_23 / disability inputs. | |
| housing_loan_credit | No | 住宅借入金等特別控除額 (㉔), from the certificate. | |
| specified_relatives | No | 特定親族 (19-22 with 合計所得金額 over 620,000): one income figure per person. | |
| earthquake_insurance | No | Earthquake insurance and 旧長期損害保険 premiums paid. | |
| social_insurance_declared | No | Social insurance the employee paid themselves and declared, e.g. 国民年金 (⑬). |