Japan Corporate Personnel Costs and Staff

Personnel expenses, employee salaries and bonuses, welfare expenses, and the number of directors and employees.

Source: 財務省財務総合政策研究所「法人企業統計調査（四半期別）」Last updated: Sep 24, 2026, 15:19Curated by Bui Thanh PhucAbout this data ↓

Indicator	Q2-2026	Q1-2026	Q4-2025	Q3-2025	Q2-2025	Q1-2025	Q4-2024	Q3-2024	Q2-2024	Q1-2024	Q4-2023	Q3-2023	Q2-2023
Personnel expenses10	503,391.92	488,445.08	513,719.08	495,001.14	487,790.78	479,037.43	498,471.11	476,288.98	463,767.5	466,744.8	490,702.95	457,266.57	442,404.42
Capital of 1 billion yen or more	149,720.52	148,539.41	148,540	143,802.44	144,917.41	140,902.1	141,870.85	138,745.79	138,350.56	136,926.35	143,754.59	134,237.19	136,820.77
Capital of 100 million to 1 billion yen	106,606.98	106,007.54	110,815.92	107,592.75	107,543.45	106,183.21	109,931.28	105,047.14	103,351.09	102,732.35	106,791.35	101,817.56	97,489
Capital of 10 to 100 million yen	247,064.42	233,898.13	254,363.16	243,605.95	235,329.92	231,952.12	246,668.98	232,496.05	222,065.85	227,086.1	240,157.01	221,211.82	208,094.65
Manufacturing3	146,029.01	144,813.09	152,166.29	147,219.78	145,923.74	140,792.94	149,777.23	143,435.08	138,820.14	133,930.86	142,219.67	137,936.99	132,606.61
Capital of 1 billion yen or more	70,618.6	70,836.91	70,218.91	68,774.49	69,225.32	67,250.15	67,296.9	66,666.64	65,581.63	65,466.87	65,521.3	64,855.65	65,501.32
Capital of 100 million to 1 billion yen	26,280	25,718.07	27,655.76	26,636.62	27,675.99	26,733.78	28,590.17	26,357.06	26,741.66	24,301.25	25,580.45	24,532.11	23,852.65
Capital of 10 to 100 million yen	49,130.41	48,258.11	54,291.62	51,808.67	49,022.43	46,809.01	53,890.16	50,411.38	46,496.85	44,162.74	51,117.92	48,549.23	43,252.64
Non-manufacturing3	357,362.91	343,631.99	361,552.79	347,781.36	341,867.04	338,244.49	348,693.88	332,853.9	324,947.36	332,813.94	348,483.28	319,329.58	309,797.81
Capital of 1 billion yen or more	79,101.92	77,702.5	78,321.09	75,027.95	75,692.09	73,651.95	74,573.95	72,079.15	72,768.93	71,459.48	78,233.29	69,381.54	71,319.45
Capital of 100 million to 1 billion yen	80,326.98	80,289.47	83,160.16	80,956.13	79,867.46	79,449.43	81,341.11	78,690.08	76,609.43	78,431.1	81,210.9	77,285.45	73,636.35
Capital of 10 to 100 million yen	197,934.01	185,640.02	200,071.54	191,797.28	186,307.49	185,143.11	192,778.82	182,084.67	175,569	182,923.36	189,039.09	172,662.59	164,842.01
All industries (including finance and insurance)	531,777.77	516,127.11	541,860.78	521,776.84	514,683.94	505,430.75	525,683.25	502,133.12	490,807.23	493,274.63	516,778.47	483,076.64	468,487.91
Finance and insurance	28,385.85	27,682.03	28,141.7	26,775.7	26,893.16	26,393.32	27,212.14	25,844.14	27,039.73	26,529.83	26,075.52	25,810.07	26,083.49
Salaries and wages of employees7	338,225.83	328,653.09	330,548.76	329,228.02	325,922.94	321,156.01	319,920.65	314,539	310,240.24	311,031.8	313,993.96	300,970.51	294,366.29
Capital of 1 billion yen or more	95,223.46	92,486.13	92,764.96	91,843.16	91,792.23	87,553.3	88,436.52	88,002.09	87,518.33	83,933.27	89,064.21	84,931.88	86,023.86
Capital of 100 million to 1 billion yen	72,204.25	71,369.14	73,156.48	73,545.91	72,070.2	71,580.35	72,206.94	71,551.61	70,073.34	69,958.72	70,332.54	69,144.6	66,082.68
Capital of 10 to 100 million yen	170,798.12	164,797.82	164,627.32	163,838.95	162,060.51	162,022.36	159,277.19	154,985.3	152,648.57	157,139.81	154,597.21	146,894.03	142,259.75
Manufacturing3	93,091.16	92,375.13	92,761.42	92,282.99	92,811.6	89,657.92	90,787.13	89,343.07	88,520.21	84,810.74	86,063.77	85,689.7	84,525.97
Capital of 1 billion yen or more	42,977.34	42,764.55	42,334.95	42,235.62	42,092.08	40,532.48	40,415.83	40,575.99	39,821.3	38,846.12	39,069.16	39,372.8	39,731.71
Capital of 100 million to 1 billion yen	16,826.89	16,511.37	17,070.97	17,110.02	17,668.03	17,232.38	17,466.18	16,940.64	17,205.58	15,676.36	15,451.86	15,609.39	15,276.63
Capital of 10 to 100 million yen	33,286.93	33,099.21	33,355.5	32,937.35	33,051.49	31,893.06	32,905.12	31,826.44	31,493.33	30,288.26	31,542.75	30,707.51	29,517.63
Non-manufacturing3	245,134.67	236,277.96	237,787.34	236,945.03	233,111.34	231,498.09	229,133.52	225,195.93	221,720.03	226,221.06	227,930.19	215,280.81	209,840.32
Capital of 1 billion yen or more	52,246.12	49,721.58	50,430.01	49,607.54	49,700.15	47,020.82	48,020.69	47,426.1	47,697.03	45,087.15	49,995.05	45,559.08	46,292.15
Capital of 100 million to 1 billion yen	55,377.36	54,857.77	56,085.51	56,435.89	54,402.17	54,347.97	54,740.76	54,610.97	52,867.76	54,282.36	54,880.68	53,535.21	50,806.05
Capital of 10 to 100 million yen	137,511.19	131,698.61	131,271.82	130,901.6	129,009.02	130,129.3	126,372.07	123,158.86	121,155.24	126,851.55	123,054.46	116,186.52	112,742.12
All industries (including finance and insurance)	356,179.52	345,887.22	348,055.34	346,555.36	342,982.67	337,795.13	336,985.75	331,275.24	327,192.48	327,384.34	330,162.9	317,470.07	310,577.16
Finance and insurance	17,953.69	17,234.13	17,506.58	17,327.34	17,059.73	16,639.12	17,065.1	16,736.24	16,952.24	16,352.54	16,168.94	16,499.56	16,210.87
Bonuses for employees7	67,524.11	60,855.75	85,020.84	67,236.01	65,140.26	59,926.58	82,634.1	66,469.65	61,625.96	57,082.58	80,237.83	62,314.74	57,433.31
Capital of 1 billion yen or more	30,069.43	30,455.91	30,406.36	26,861.4	28,369.82	28,493.77	28,862.91	26,388.28	27,066.81	27,302.5	28,737.1	24,576.61	26,116.42
Capital of 100 million to 1 billion yen	17,059.25	16,258.65	19,476.88	16,067.57	17,476.19	16,413.15	19,906.83	15,951.22	16,258.75	14,590.25	18,797.19	15,501.76	15,229.39
Capital of 10 to 100 million yen	20,395.43	14,141.19	35,137.6	24,307.04	19,294.25	15,019.66	33,864.36	24,130.15	18,300.4	15,189.83	32,703.54	22,236.37	16,087.5
Manufacturing3	24,993.69	23,459.35	30,401.32	26,118.72	24,449.04	22,647.41	30,333.71	25,846.44	23,010.93	21,142.52	28,318.13	24,086.12	21,389.27
Capital of 1 billion yen or more	15,609.08	15,533.03	15,703.8	14,428.48	14,917.93	14,760.5	15,251.38	14,252.58	14,220.35	14,221.98	14,389.94	13,349.31	13,692.07
Capital of 100 million to 1 billion yen	4,917.91	4,580.66	5,724.66	4,692.21	4,990.05	4,536.44	5,974.48	4,679.89	4,756.48	3,879.23	5,427.52	4,292.47	4,213.76
Capital of 10 to 100 million yen	4,466.7	3,345.66	8,972.86	6,998.03	4,541.06	3,350.47	9,107.85	6,913.97	4,034.1	3,041.31	8,500.67	6,444.34	3,483.44
Non-manufacturing3	42,530.42	37,396.4	54,619.52	41,117.29	40,691.22	37,279.17	52,300.39	40,623.21	38,615.03	35,940.06	51,919.7	38,228.62	36,044.04
Capital of 1 billion yen or more	14,460.35	14,922.88	14,702.56	12,432.92	13,451.89	13,733.27	13,611.53	12,135.7	12,846.46	13,080.52	14,347.16	11,227.3	12,424.35
Capital of 100 million to 1 billion yen	12,141.34	11,677.99	13,752.22	11,375.36	12,486.14	11,876.71	13,932.35	11,271.33	11,502.27	10,711.02	13,369.67	11,209.29	11,015.63
Capital of 10 to 100 million yen	15,928.73	10,795.53	26,164.74	17,309.01	14,753.19	11,669.19	24,756.51	17,216.18	14,266.3	12,148.52	24,202.87	15,792.03	12,604.06
All industries (including finance and insurance)	73,798.64	66,623.06	91,107.95	72,057.37	70,520.26	65,010.32	88,285.41	70,979.96	67,102.16	62,202.1	85,374.17	66,752.36	62,461.22
Finance and insurance	6,274.53	5,767.31	6,087.11	4,821.36	5,380	5,083.74	5,651.31	4,510.31	5,476.2	5,119.52	5,136.34	4,437.62	5,027.91
Welfare expenses7	57,952.6	60,367.93	58,584.67	59,639.09	57,910.86	59,279.97	56,729.32	57,317.33	54,540.95	59,993.73	58,632.38	56,813.76	53,830.45
Capital of 1 billion yen or more	21,867.1	22,811.43	22,921.3	22,675.1	22,325.87	22,173.34	22,190.98	21,933.93	21,367.02	23,044.75	23,619.53	22,357.84	22,305.73
Capital of 100 million to 1 billion yen	13,881.83	14,776.4	14,643.75	14,475.52	14,401.59	14,681.44	14,387.97	14,124.53	13,633.55	14,893.32	14,419.83	13,944.52	12,891.92
Capital of 10 to 100 million yen	22,203.67	22,780.1	21,019.62	22,488.47	21,183.4	22,425.19	20,150.37	21,258.87	19,540.38	22,055.66	20,593.02	20,511.4	18,632.8
Manufacturing3	19,804.1	20,984.3	20,629.62	20,703.88	20,571.57	20,390.89	20,308.02	20,173.86	19,097.72	20,177.04	20,048.67	20,228.74	19,057.28
Capital of 1 billion yen or more	10,965.98	11,418.33	11,165.52	11,096.68	11,186.22	10,859.27	10,630.7	10,823.91	10,513.98	11,314.49	11,059.86	11,124.07	11,067.8
Capital of 100 million to 1 billion yen	3,672.87	3,802.46	4,052.91	4,003.1	4,191	4,127.17	4,316.29	3,924.27	3,937.07	3,929.51	3,897.21	3,850.89	3,576.73
Capital of 10 to 100 million yen	5,165.25	5,763.51	5,411.19	5,604.1	5,194.35	5,404.45	5,361.03	5,425.68	4,646.67	4,933.04	5,091.6	5,253.78	4,412.75
Non-manufacturing3	38,148.5	39,383.63	37,955.05	38,935.21	37,339.29	38,889.08	36,421.3	37,143.47	35,443.23	39,816.69	38,583.71	36,585.02	34,773.17
Capital of 1 billion yen or more	10,901.12	11,393.1	11,755.78	11,578.42	11,139.65	11,314.07	11,560.28	11,110.02	10,853.04	11,730.26	12,559.67	11,233.77	11,237.93
Capital of 100 million to 1 billion yen	10,208.96	10,973.94	10,590.84	10,472.42	10,210.59	10,554.27	10,071.68	10,200.26	9,696.48	10,963.81	10,522.62	10,093.63	9,315.19
Capital of 10 to 100 million yen	17,038.42	17,016.59	15,608.43	16,884.37	15,989.05	17,020.74	14,789.34	15,833.19	14,893.71	17,122.62	15,501.42	15,257.62	14,220.05
All industries (including finance and insurance)	61,279.32	64,206.81	62,354.09	63,504.64	61,577.45	63,155.37	60,470.72	61,160.04	58,345.24	64,238.1	62,630.42	60,940.59	57,868.7
Finance and insurance	3,326.72	3,838.88	3,769.42	3,865.55	3,666.59	3,875.4	3,741.4	3,842.71	3,804.29	4,244.37	3,998.04	4,126.83	4,038.25
Number of staff (directors and employees)8	36,434,445	35,606,560	36,104,756	36,041,333	36,033,066	35,448,602	35,620,033	35,209,441	35,184,572	35,902,395	35,923,475	34,776,046	34,475,986
Capital of 1 billion yen or more	7,184,139	6,968,778	7,136,746	7,078,606	7,202,881	6,916,039	7,149,474	7,032,668	7,155,924	6,955,882	7,244,695	7,041,681	7,227,887
Capital of 100 million to 1 billion yen	7,167,124	7,253,898	7,362,437	7,294,996	7,276,513	7,272,623	7,345,925	7,337,749	7,257,377	7,564,844	7,563,756	7,424,377	7,259,595
Capital of 10 to 100 million yen	22,083,182	21,383,884	21,605,573	21,667,731	21,553,672	21,259,940	21,124,634	20,839,024	20,771,271	21,381,669	21,115,024	20,309,988	19,988,504
Manufacturing3	8,535,358	8,566,415	8,655,219	8,730,975	8,874,435	8,729,247	8,850,135	8,703,815	8,725,184	8,494,251	8,588,844	8,631,835	8,543,862
Capital of 1 billion yen or more	2,881,395	2,901,682	2,884,722	2,890,374	2,916,683	2,900,723	2,871,104	2,903,862	2,910,854	2,865,384	2,884,436	2,902,803	2,940,563
Capital of 100 million to 1 billion yen	1,500,809	1,497,218	1,526,193	1,557,958	1,617,414	1,613,353	1,625,399	1,589,823	1,633,951	1,513,516	1,529,593	1,530,393	1,507,420
Capital of 10 to 100 million yen	4,153,154	4,167,515	4,244,304	4,282,643	4,340,338	4,215,171	4,353,632	4,210,130	4,180,379	4,115,351	4,174,815	4,198,639	4,095,879
Non-manufacturing3	27,899,087	27,040,145	27,449,537	27,310,358	27,158,631	26,719,355	26,769,898	26,505,626	26,459,388	27,408,144	27,334,631	26,144,211	25,932,124
Capital of 1 billion yen or more	4,302,744	4,067,096	4,252,024	4,188,232	4,286,198	4,015,316	4,278,370	4,128,806	4,245,070	4,090,498	4,360,259	4,138,878	4,287,324
Capital of 100 million to 1 billion yen	5,666,315	5,756,680	5,836,244	5,737,038	5,659,099	5,659,270	5,720,526	5,747,926	5,623,426	6,051,328	6,034,163	5,893,984	5,752,175
Capital of 10 to 100 million yen	17,930,028	17,216,369	17,361,269	17,385,088	17,213,334	17,044,769	16,771,002	16,628,894	16,590,892	17,266,318	16,940,209	16,111,349	15,892,625
All industries (including finance and insurance)	37,761,255	36,904,648	37,414,912	37,357,770	37,353,157	36,783,845	36,961,568	36,552,887	36,547,527	37,234,399	37,261,866	36,128,750	35,834,525
Finance and insurance	1,326,810	1,298,088	1,310,156	1,316,437	1,320,091	1,335,243	1,341,535	1,343,446	1,362,955	1,332,004	1,338,391	1,352,704	1,358,539
Number of employees7	34,373,164	33,584,884	34,036,098	33,948,768	33,934,404	33,374,544	33,531,271	33,114,770	33,095,263	33,793,777	33,826,042	32,679,653	32,351,443
Capital of 1 billion yen or more	7,145,052	6,930,443	7,097,852	7,039,797	7,163,698	6,876,707	7,109,583	6,992,829	7,115,687	6,916,165	7,204,085	7,001,036	7,187,088
Capital of 100 million to 1 billion yen	7,067,859	7,155,208	7,263,469	7,195,342	7,174,395	7,172,955	7,245,187	7,237,615	7,156,317	7,466,217	7,464,915	7,324,647	7,158,809
Capital of 10 to 100 million yen	20,160,253	19,499,233	19,674,777	19,713,629	19,596,311	19,324,882	19,176,501	18,884,326	18,823,259	19,411,395	19,157,042	18,353,970	18,005,546
Manufacturing3	8,175,493	8,205,838	8,282,453	8,365,286	8,508,369	8,351,961	8,467,716	8,315,157	8,341,574	8,117,687	8,212,175	8,245,150	8,160,277
Capital of 1 billion yen or more	2,866,783	2,886,955	2,869,821	2,875,301	2,901,615	2,885,264	2,855,735	2,888,454	2,895,438	2,849,948	2,868,793	2,887,041	2,924,846
Capital of 100 million to 1 billion yen	1,478,392	1,474,863	1,503,982	1,534,820	1,594,272	1,590,427	1,602,209	1,566,663	1,610,524	1,490,352	1,506,740	1,507,587	1,484,633
Capital of 10 to 100 million yen	3,830,318	3,844,020	3,908,650	3,955,165	4,012,482	3,876,270	4,009,772	3,860,040	3,835,612	3,777,387	3,836,642	3,850,522	3,750,798
Non-manufacturing3	26,197,671	25,379,046	25,753,645	25,583,482	25,426,035	25,022,583	25,063,555	24,799,613	24,753,689	25,676,090	25,613,867	24,434,503	24,191,166
Capital of 1 billion yen or more	4,278,269	4,043,488	4,228,031	4,164,496	4,262,083	3,991,443	4,253,848	4,104,375	4,220,249	4,066,217	4,335,292	4,113,995	4,262,242
Capital of 100 million to 1 billion yen	5,589,467	5,680,345	5,759,487	5,660,522	5,580,123	5,582,528	5,642,978	5,670,952	5,545,793	5,975,865	5,958,175	5,817,060	5,674,176
Capital of 10 to 100 million yen	16,329,935	15,655,213	15,766,127	15,758,464	15,583,829	15,448,612	15,166,729	15,024,286	14,987,647	15,634,008	15,320,400	14,503,448	14,254,748
All industries (including finance and insurance)	35,672,493	34,855,940	35,318,789	35,237,609	35,226,311	34,682,016	34,844,600	34,430,015	34,429,501	35,096,398	35,135,064	34,002,486	33,679,806
Finance and insurance	1,299,329	1,271,056	1,282,691	1,288,841	1,291,907	1,307,472	1,313,329	1,315,245	1,334,238	1,302,621	1,309,022	1,322,833	1,328,363

Latest reading

Personnel expenses stood at 503,391.92 100 million yen in Q2 2026. That is +3.1% from Q1 2026 and +3.2% from a year earlier. The series on this page is quarterly and runs from Q2 1954 to Q2 2026.

Latest: 503,391.92 100 million yen; Q2 2026
vs previous period: +3.1%; Q1 2026
vs a year earlier: +3.2%

About this data

Personnel expenses, employee salaries and bonuses, welfare expenses, and the number of directors and employees. From the Ministry of Finance's quarterly Financial Statements Statistics of Corporations by Industry — a sample survey of for-profit corporations with paid-up capital of 10 million yen or more — as a continuous series from April-June 1954. Each item is broken down into manufacturing and non-manufacturing and into three capital-size classes; all-industry figures exclude finance and insurance, which are shown separately from April-June 2008 where published.