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Source: Government request to employers on the graduate recruitment schedule (Cabinet Secretariat and MHLW). Chart: The Hardest Market (hardestmarket.com).
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Employment law
Five of the next 15 employment law changes land on 1 April 2027Every confirmed change to employment, tax, immigration and social insurance rules from December 2026 to October 2028, by the date it takes effect.
Tax and social insurance
Two income walls are gone. The ¥1.3 million cliff remainsThe salary levels at which a part-time worker starts paying tax or social insurance, or stops counting as a dependant, in 2026.
Pay
On an ¥8 million salary in Tokyo, the employee keeps 74%The employer spends ¥9.25 million. The employee keeps ¥5.95 million. Where the difference goes, at October 2026 rates.
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