https://hardestmarket.com/tracker/ Japanese employment rule changes, council decisions and court rulings, with effective dates and what employers need to do. en Sun, 04 Oct 2026 13:19:02 GMT https://hardestmarket.com/tracker/business-manager-visa-2025/ https://hardestmarket.com/tracker/business-manager-visa-2025/ Sun, 04 Oct 2026 00:00:00 GMT Foreign talent From 16 October 2025, a new Business Manager application needs capital of at least 30 million yen (up from 5 million), at least one full-time Japanese or long-term resident employee, B2-level Japanese held by the applicant or that employee, management experience or a relevant degree, and an expert-checked business plan. Existing holders renewing before 16 October 2028 are assessed flexibly. https://hardestmarket.com/tracker/child-support-levy-2026/ https://hardestmarket.com/tracker/child-support-levy-2026/ Sun, 04 Oct 2026 00:00:00 GMT Tax and social insurance From April 2026 contributions, a child and childrearing support levy of 0.23% of standard monthly remuneration and bonuses is collected with health insurance, split equally. Total collection is planned to rise from about 600 billion yen in fiscal 2026 to about 1 trillion yen in fiscal 2028, around 0.4% for employees. https://hardestmarket.com/tracker/childbirth-leave-benefit-80-2025/ https://hardestmarket.com/tracker/childbirth-leave-benefit-80-2025/ Sun, 04 Oct 2026 00:00:00 GMT Working time and leave Since 1 April 2025, a post-birth leave support benefit adds 13% of pay for up to 28 days when both parents take at least 14 days of leave soon after the birth, taking the total to 80%, close to full take-home pay. A separate benefit pays 10% of wages to parents working shorter hours for a child under two. https://hardestmarket.com/tracker/childcare-caregiver-act-april-2025/ https://hardestmarket.com/tracker/childcare-caregiver-act-april-2025/ Sun, 04 Oct 2026 00:00:00 GMT Working time and leave Since 1 April 2025, sick-child leave covers children to the end of the third year of primary school, the overtime exemption extends to school entry, telework is an effort duty for parents of under-threes and caregivers, employers with more than 300 employees must publish men's childcare leave uptake, and every employer must offer caregivers information and support. https://hardestmarket.com/tracker/childcare-flexible-measures-2025/ https://hardestmarket.com/tracker/childcare-flexible-measures-2025/ Sun, 04 Oct 2026 00:00:00 GMT Working time and leave Since 1 October 2025, employers must offer parents of children aged three to primary school entry at least two of five flexible working options, tell each parent about them individually before the child turns three, and ask about each employee's wishes on working conditions at pregnancy and before the child turns three. https://hardestmarket.com/tracker/company-housing-social-insurance-value-2026/ https://hardestmarket.com/tracker/company-housing-social-insurance-value-2026/ Sun, 04 Oct 2026 00:00:00 GMT Tax and social insurance From 1 October 2026, company housing is valued for health and pension insurance per square metre of total floor area, including kitchen, bathroom and hallways, rather than per tatami mat of living rooms. In Tokyo the rate is 1,330 yen per square metre, against 2,830 yen per tatami before; for most flats the value rises. https://hardestmarket.com/tracker/corporate-governance-code-2026/ https://hardestmarket.com/tracker/corporate-governance-code-2026/ Sun, 04 Oct 2026 00:00:00 GMT Titles and governance The revised Corporate Governance Code took effect on 21 July 2026. It cuts the code to 4 general principles and 26 principles, replaces the 47 supplementary principles with interpretive guidance, and raises CEO succession, executive pay incentives and independent nomination and pay committees to principle level. Updated governance reports are due by 31 July 2027. https://hardestmarket.com/tracker/customer-harassment-duty-2026/ https://hardestmarket.com/tracker/customer-harassment-duty-2026/ Sun, 04 Oct 2026 00:00:00 GMT Employment law Since 1 October 2026, every employer must take measures against customer harassment: abusive conduct by customers, clients or other business contacts that goes beyond what is socially acceptable. Employers need a policy, a consultation system, an incident procedure and deterrence measures, and must not penalise staff who report. https://hardestmarket.com/tracker/dc-ideco-limits-2026/ https://hardestmarket.com/tracker/dc-ideco-limits-2026/ Sun, 04 Oct 2026 00:00:00 GMT Pay From 1 December 2026, the monthly limit for corporate defined contribution plans rises from 55,000 yen to 62,000 yen (less any defined benefit equivalent), and employees' iDeCo limit becomes 62,000 yen less all employer pension contributions. Since April 2026, employees' matching contributions may exceed the employer's. https://hardestmarket.com/tracker/defence-surtax-2027/ https://hardestmarket.com/tracker/defence-surtax-2027/ Sun, 04 Oct 2026 00:00:00 GMT Tax and social insurance From income arising on or after 1 January 2027, a defence special income tax of 1% of income tax is added and the special reconstruction income tax falls from 2.1% to 1.1%, with its end date pushed back ten years to 31 December 2047. The combined rate stays at 2.1%, so withholding calculations do not change. https://hardestmarket.com/tracker/disability-quota-2-7-2026/ https://hardestmarket.com/tracker/disability-quota-2-7-2026/ Sun, 04 Oct 2026 00:00:00 GMT Employment law Since 1 July 2026, private employers must employ people with disabilities as at least 2.7% of their regular workforce, up from 2.5% since April 2024. The duty now starts at 37.5 regular workers, and employers with more than 100 that fall short pay 50,000 yen a month for each missing person. https://hardestmarket.com/tracker/elderly-employment-transition-end-2025/ https://hardestmarket.com/tracker/elderly-employment-transition-end-2025/ Sun, 04 Oct 2026 00:00:00 GMT Careers and exits The transitional rule letting some employers limit continued employment by criteria ended on 31 March 2025. Since 1 April 2025, every employee who wants to keep working after a retirement age of 60 must be kept on to 65, unless there are grounds for dismissal. https://hardestmarket.com/tracker/employment-insurance-10-hours-2028/ https://hardestmarket.com/tracker/employment-insurance-10-hours-2028/ Sun, 04 Oct 2026 00:00:00 GMT Tax and social insurance From 1 October 2028, employment insurance covers employees whose scheduled working hours are 10 hours or more a week, down from 20. Newly covered staff pay contributions and become eligible for unemployment, childcare leave and training benefits on the same terms as others. https://hardestmarket.com/tracker/employment-insurance-voluntary-leaver-2025/ https://hardestmarket.com/tracker/employment-insurance-voluntary-leaver-2025/ Sun, 04 Oct 2026 00:00:00 GMT Tax and social insurance Since 1 April 2025, people who resign for their own reasons wait one month, not two, after the seven-day waiting period before unemployment benefit starts. The restriction is lifted entirely for those who take qualifying training in the year before leaving or after leaving; repeat leavers and those dismissed for serious misconduct still wait three months. https://hardestmarket.com/tracker/gijinkoku-language-proof-2026/ https://hardestmarket.com/tracker/gijinkoku-language-proof-2026/ Sun, 04 Oct 2026 00:00:00 GMT Foreign talent For applications from 15 April 2026, Category 3 and 4 employers sponsoring the Engineer/Specialist in Humanities/International Services visa must submit proof of language ability at CEFR B2, such as JLPT N2, where the role mainly involves dealing with people in that language. Since March 2026, staffing-agency placements also need pledges from both the agency and the client. https://hardestmarket.com/tracker/health-insurance-dependant-contract-test-2026/ https://hardestmarket.com/tracker/health-insurance-dependant-contract-test-2026/ Sun, 04 Oct 2026 00:00:00 GMT Tax and social insurance For dependant recognitions from 1 April 2026, a family member's annual income for health insurance is judged from the wages in their employment contract. If contracted pay is below 1.3 million yen, unplanned overtime that pushes actual earnings higher no longer removes dependant status. https://hardestmarket.com/tracker/ikusei-shuro-start-2027/ https://hardestmarket.com/tracker/ikusei-shuro-start-2027/ Sun, 04 Oct 2026 00:00:00 GMT Foreign talent From 1 April 2027, the Employment for Skill Development system (ikusei shuro) replaces technical intern training. Workers train for up to three years towards Specified Skilled Worker type 1, need Japanese at around JLPT N5 before starting, and may change employer at their own wish after one to two years in the same field. https://hardestmarket.com/tracker/illegal-employment-penalties-2027/ https://hardestmarket.com/tracker/illegal-employment-penalties-2027/ Sun, 04 Oct 2026 00:00:00 GMT Foreign talent From 1 April 2027, facilitating illegal employment, including hiring someone whose residence status does not allow the work, is punishable by up to five years' imprisonment, a fine of up to 5 million yen, or both, up from three years and 3 million yen. Not knowing is no defence if the employer failed to check. https://hardestmarket.com/tracker/in-service-pension-threshold-2026/ https://hardestmarket.com/tracker/in-service-pension-threshold-2026/ Sun, 04 Oct 2026 00:00:00 GMT Tax and social insurance From April 2026, a working pensioner's old-age Employees' Pension is cut only when monthly pay plus pension exceeds 650,000 yen, up from 510,000 yen. The law set the figure at 620,000 yen in fiscal 2024 terms; wage indexation took it to 650,000 yen for fiscal 2026. https://hardestmarket.com/tracker/jobseeker-sexual-harassment-duty-2026/ https://hardestmarket.com/tracker/jobseeker-sexual-harassment-duty-2026/ Sun, 04 Oct 2026 00:00:00 GMT Hiring Since 1 October 2026, employers must take measures to stop their employees sexually harassing job seekers, interns and students on alumni visits. Duties include rules on where and how staff meet candidates, a consultation point that candidates know about, and a prompt response to complaints. https://hardestmarket.com/tracker/kurumin-criteria-2025/ https://hardestmarket.com/tracker/kurumin-criteria-2025/ Sun, 04 Oct 2026 00:00:00 GMT Disclosure Since 1 April 2025, Kurumin requires at least 30% of eligible men to take childcare leave (up from 10%), Platinum Kurumin 50% (up from 30%) and Try Kurumin 10% (up from 7%), plus tighter overtime limits. Applications under the old criteria are accepted until 31 March 2027. Employers with 101 or more staff must now set numerical targets on men's leave and overtime in their action plans. https://hardestmarket.com/tracker/labour-standards-act-overhaul-proposal/ https://hardestmarket.com/tracker/labour-standards-act-overhaul-proposal/ Sun, 04 Oct 2026 00:00:00 GMT Working time and leave The first broad rewrite of the Labour Standards Act in decades is still at council stage. A January 2025 study group proposed banning more than 13 consecutive working days and ending the 44-hour week for small workplaces; the government postponed a 2026 bill and talks resumed on 16 September 2026, now also covering looser rules on discretionary work. https://hardestmarket.com/tracker/minimum-wage-fy2026/ https://hardestmarket.com/tracker/minimum-wage-fy2026/ Sun, 04 Oct 2026 00:00:00 GMT Pay Fiscal 2026 minimum wages raise the national weighted average by 56 yen to 1,177 yen an hour, the second-largest rise on record. Tokyo goes to 1,280 yen on 1 October 2026; new rates take effect between 1 October and 2 December 2026 depending on the prefecture. https://hardestmarket.com/tracker/part-time-fixed-term-dispatch-2026/ https://hardestmarket.com/tracker/part-time-fixed-term-dispatch-2026/ Sun, 04 Oct 2026 00:00:00 GMT Employment types From 1 October 2026, written terms given to part-time, fixed-term and dispatched workers on hiring must state that they can ask for an explanation of how and why their treatment differs from regular staff. The equal-pay guidelines, revised on 28 April 2026, add retirement allowances, family and housing allowances and other items. https://hardestmarket.com/tracker/part-timer-wage-test-abolished-2026/ https://hardestmarket.com/tracker/part-timer-wage-test-abolished-2026/ Sun, 04 Oct 2026 00:00:00 GMT Tax and social insurance From 1 October 2026, part-timers no longer need to earn 88,000 yen a month to join employer health and pension insurance. Anyone working 20 hours or more a week at a covered employer, who is not a student, is now enrolled whatever their pay. https://hardestmarket.com/tracker/penal-reform-detention-2025/ https://hardestmarket.com/tracker/penal-reform-detention-2025/ Sun, 04 Oct 2026 00:00:00 GMT Employment law Since 1 June 2025, imprisonment with and without work has been replaced by a single sentence of detention across Japanese law. In the Labour Standards Act, breaches such as unpaid overtime or dismissal without notice now carry up to six months' detention or a 300,000 yen fine; the length of terms and the fines did not change. https://hardestmarket.com/tracker/pension-remuneration-cap-2027/ https://hardestmarket.com/tracker/pension-remuneration-cap-2027/ Sun, 04 Oct 2026 00:00:00 GMT Tax and social insurance The ceiling on standard monthly remuneration for Employees' Pension contributions rises from 650,000 yen to 680,000 yen in September 2027, 710,000 yen in September 2028 and 750,000 yen in September 2029. Employer and employee each pay 9.15% on the higher figure. https://hardestmarket.com/tracker/pension-withdrawal-cap-eight-years/ https://hardestmarket.com/tracker/pension-withdrawal-cap-eight-years/ Sun, 04 Oct 2026 00:00:00 GMT Tax and social insurance The 2025 pension reform law raises the lump-sum withdrawal payment for departing foreign nationals from a cap of five years of contributions to eight, and stops people claiming while they hold a valid re-entry permit. Both take effect on a date to be set by cabinet order, by June 2029 at the latest; it had not been set at 4 October 2026. https://hardestmarket.com/tracker/permanent-residency-revocation/ https://hardestmarket.com/tracker/permanent-residency-revocation/ Sun, 04 Oct 2026 00:00:00 GMT Foreign talent From 1 April 2027, permanent residency can be revoked if the holder deliberately fails to pay taxes or social insurance contributions, breaches duties under the Immigration Control Act, or is sentenced to imprisonment for certain crimes. In most cases the person is moved to another residence status rather than removed. https://hardestmarket.com/tracker/ruling-anshin-zaidan-2024/ https://hardestmarket.com/tracker/ruling-anshin-zaidan-2024/ Sun, 04 Oct 2026 00:00:00 GMT Tax and social insurance On 4 July 2024 the Supreme Court held that an employer cannot sue to cancel a workers' compensation award made to its employee, even if the award could raise its premium. It can instead argue that a claim was not work-related when it challenges its own premium assessment. https://hardestmarket.com/tracker/ruling-itoshima-fire-harassment-2025/ https://hardestmarket.com/tracker/ruling-itoshima-fire-harassment-2025/ Sun, 04 Oct 2026 00:00:00 GMT Employment law On 2 September 2025 the Supreme Court upheld the disciplinary dismissal of one Itoshima City fire officer and a six-month suspension of another for abusing junior staff in the name of training. No injury, no prior discipline and some remorse did not make the sanctions excessive. https://hardestmarket.com/tracker/ruling-kyodo-kumiai-globe-2024/ https://hardestmarket.com/tracker/ruling-kyodo-kumiai-globe-2024/ Sun, 04 Oct 2026 00:00:00 GMT Working time and leave On 16 April 2024 the Supreme Court overturned a ruling that had denied deemed working hours to a field instructor simply because he filed daily reports. Courts must look at the nature of the work and how instructions and reports actually worked, including whether the reports' accuracy was objectively checked. https://hardestmarket.com/tracker/ruling-kyoto-bus-retirement-allowance-2025/ https://hardestmarket.com/tracker/ruling-kyoto-bus-retirement-allowance-2025/ Sun, 04 Oct 2026 00:00:00 GMT Careers and exits On 17 April 2025 the Supreme Court upheld Kyoto City's decision to withhold the entire 12.1 million yen retirement allowance of a bus driver with 29 years' service who was dismissed for pocketing a 1,000 yen fare. The lower court had found the forfeiture too harsh. https://hardestmarket.com/tracker/ruling-nagoya-jidosha-gakko-2023/ https://hardestmarket.com/tracker/ruling-nagoya-jidosha-gakko-2023/ Sun, 04 Oct 2026 00:00:00 GMT Pay On 20 July 2023 the Supreme Court overturned a ruling that base pay below 60% of retirement-age base pay was unlawful for re-employed retirees. Base pay and bonus gaps can breach equal-pay rules, but courts must first establish what each element is for and weigh how labour-management talks actually went. https://hardestmarket.com/tracker/ruling-shiga-job-limited-transfer-2024/ https://hardestmarket.com/tracker/ruling-shiga-job-limited-transfer-2024/ Sun, 04 Oct 2026 00:00:00 GMT Employment law On 26 April 2024 the Supreme Court held that where employer and employee have agreed to limit the employee's job and duties, the employer has no power to transfer them to other work without their individual consent, even to avoid a dismissal when the work disappears. https://hardestmarket.com/tracker/ruling-shizuoka-police-overwork-2025/ https://hardestmarket.com/tracker/ruling-shizuoka-police-overwork-2025/ Sun, 04 Oct 2026 00:00:00 GMT Working time and leave On 7 March 2025 the Supreme Court held Shizuoka Prefecture liable for the suicide of an assistant police inspector whose overtime doubled to over 112 hours in his last month. His superiors could see his workload and knew his stress check result, and did nothing. Falling short of compensation guidelines does not rule out liability. https://hardestmarket.com/tracker/social-insurance-size-threshold-2027/ https://hardestmarket.com/tracker/social-insurance-size-threshold-2027/ Sun, 04 Oct 2026 00:00:00 GMT Tax and social insurance From 1 October 2027, part-timers working 20 hours or more a week must join employer health and pension insurance at employers with 36 or more employees, down from 51. The threshold falls to 21 in October 2029 and 11 in October 2032, and is abolished in October 2035. https://hardestmarket.com/tracker/stress-check-small-workplaces-2028/ https://hardestmarket.com/tracker/stress-check-small-workplaces-2028/ Sun, 04 Oct 2026 00:00:00 GMT Working time and leave From 1 April 2028, every workplace with fewer than 50 workers must offer staff an annual stress check, ending the effort-only rule for small sites. The amendment was promulgated on 14 May 2025 and a cabinet order of 10 June 2026 fixed the start date. https://hardestmarket.com/tracker/tokutei-gino-new-fields-2026/ https://hardestmarket.com/tracker/tokutei-gino-new-fields-2026/ Sun, 04 Oct 2026 00:00:00 GMT Foreign talent A cabinet decision on 23 January 2026 added logistics warehousing, linen supply and resource recycling to the Specified Skilled Worker system, taking it from 16 to 19 fields. Intake begins once the implementing ordinances are in force, expected from fiscal 2027. https://hardestmarket.com/tracker/visa-fee-increase-2026/ https://hardestmarket.com/tracker/visa-fee-increase-2026/ Sun, 04 Oct 2026 00:00:00 GMT Foreign talent From 1 October 2026, a change of status or extension of stay costs 10,000 to 75,000 yen at the counter depending on the period granted, up from a flat 6,000 yen, and permanent residence costs 200,000 yen, up from 10,000 yen. Applications received by 30 September 2026 pay the old fees. https://hardestmarket.com/tracker/whistleblower-act-penalties-2026/ https://hardestmarket.com/tracker/whistleblower-act-penalties-2026/ Sun, 04 Oct 2026 00:00:00 GMT Employment law From 1 December 2026, dismissing or disciplining someone because they made a protected report becomes a crime: up to six months' detention or a 300,000 yen fine for the individual, and up to 30 million yen for the company. Dismissal or discipline within a year of a report is presumed to be retaliation. https://hardestmarket.com/tracker/womens-advancement-disclosure-2026/ https://hardestmarket.com/tracker/womens-advancement-disclosure-2026/ Sun, 04 Oct 2026 00:00:00 GMT Disclosure From 1 April 2026, every employer with 101 or more employees must publish its gender pay gap and female manager ratio, plus at least one further item (two for employers with 301 or more). A March year-end company publishes its first figures, for the year to March 2027, by around the end of June 2027. The Act now runs to 31 March 2036. https://hardestmarket.com/tracker/year-end-adjustment-2026-reform/ https://hardestmarket.com/tracker/year-end-adjustment-2026-reform/ Sun, 04 Oct 2026 00:00:00 GMT Tax and social insurance The fiscal 2026 tax reform raises the basic deduction to 1.04 million yen for most earners and the minimum employment income deduction to 740,000 yen for 2026 and 2027 income, so salary up to 1.78 million yen is free of income tax. It takes effect on 1 December 2026, and the whole year is settled in the December 2026 year-end adjustment; dependant income limits rise to 620,000 yen of income, or 1.36 million yen of salary. https://hardestmarket.com/tracker/yuho-hr-disclosure-2026/ https://hardestmarket.com/tracker/yuho-hr-disclosure-2026/ Sun, 04 Oct 2026 00:00:00 GMT Disclosure Under a Cabinet Office Order amended on 20 February 2026, annual securities reports for fiscal years ending on or after 31 March 2026 must set out an HR strategy linked to business strategy, the policy for setting employee pay, and the year-on-year change in average employee salary.