The employment income includes wages, salaries, bonuses, allowances and any other payments of this nature. Generally speaking, the employment income is the income provided by employers. I have explained the 10 types of income to be taxed (https://www.your-tax-return-japan.com/blog/10-types-of-income-to-be-taxed) in my previous post and employment income is one of them.
Do you know why the employment income is different from the business income?
The difference between employment income and business income is the calculation of tax base amount to multiply by income tax rate. Tax base amount of business income is the amount deducted expenses such as travel expense, mobile phone and the internet bill, supplies expense and so on.
However tax base amount of employment income is the amount that is automatically calculated under certain formula.
The formula in this calendar year are as follows: