Ａ.　The rule of Japanese payment system is below

Basic principle

• The wage has to be paid to the employee “over one time in a month” “at the decided day” “by the currency” and “directly”
• But if accepted by the employee, it is possible to pay to the bank account.

Security of minimum wage

• Law of the security minimum wage, the minimum wage is prescribed for each prefecture.
• Minimum wage of main prefecture in 2019 is below
• Minimum wage is increasing because of the lack of labor shortage.

（yen, hourly wage）

	Hokkaido	Tokyo	Kanagawa	Shizuoka	Aichi	Osaka	Fukuoka	average
Minimum wage	861	1,013	1,011	885	926	964	841	901

＊The ministry of health, labor and welfare

Wage system

•  Monthly salary: usually Japanese company pay wage monthly. In addition to the monthly wage pays two times bonus in summer and winter.
• Japanese wagea

  a　salary is consist of basic wage, (several kinds of allowance “housing,
  Family and transportation etc.)

  b　the weight of bonus is large in wage. （private company’s bonus is usually 4-5 months of salary equivalent : Japan business federation）

• The company is increasing to introduce annual salary system. Under the Japanese legal of labor, it is advantageous for employees.

Retirement allowance

• Almost of Japanese company has retirement allowance system and the amount of allowance depends on the salary, working year and the reason of retirement.
• Those allowance is favor for employee at taxation (ex. the subject of taxation is treated as 1/2)
• The company’s reserve fund for retirement allowance is treated cost in taxation under required condition.