MacroDataHub

日本工资税收楔子(OECD)

经济合作与发展组织(OECD)《工资征税》(Taxing Wages)报告发布的日本年度指标,衡量日本不同收入与家庭结构下劳动力成本的税费负担及员工实际净收入。指标涵盖劳动力成本的平均与边际税收楔子、个人平均净税率、平均个人所得税率、雇员与雇主社会保障缴费率、税前总收入,以及扣除税收并计入现金福利后的税后净收入,覆盖8种标准家庭类型(收入为平均工资67%、100%和167%的单身劳动者,单亲家庭,以及有或无抚养子女的单收入与双收入已婚夫妇)。

来源: 经济合作与发展组织(OECD) – 工资征税,国别比较指标(DF_TW_COMP)最后更新: 整理维护 Bui Thanh Phuc

正在加载图表数据…
指标20252024202320222021202020192018201720162015201420132012201120102009200820072006200520042003200220012000
平均税收楔子8
单身,无子女,平均工资的67%31.3230.8131.5231.1831.1531.1531.1931.1631.0530.9730.8530.5730.2529.9129.5128.927.7727.9727.8127.4526.4926.1126.1429.0428.6828.66
单身,无子女,平均工资的100%33.1232.7333.0432.6632.5832.5832.732.6632.5232.4432.2931.9631.5831.2730.8530.2329.1829.4729.3128.7927.7327.3427.3630.229.8829.84
单身,无子女,平均工资的167%35.9735.7735.9535.6435.6135.1535.1435.1235.043534.9434.7434.5234.1533.8333.3232.3432.5232.3931.5730.3230.0230.0431.9232.0331.58
单亲,两名子女,平均工资的67%19.1317.5718.317.2416.716.6816.8817.3117.0417.217.0416.2415.0615.0210.959.4912.5413.6613.5113.4114.2213.511517.1616.0315.86
单收入已婚夫妇,两名子女,平均工资的100%28.3925.9727.9227.4327.2727.2627.5227.4627.2527.1726.9626.525.9625.7223.122.0523.6123.9823.8223.6523.923.4723.7626.7626.4426.38
双收入已婚夫妇,两名子女,平均工资的100%与67%30.2228.9630.0729.6529.5629.5629.7129.6629.529.4229.2628.8928.4528.1626.4325.425.8826.162625.6925.3924.9625.6428.5728.2228.19
双收入已婚夫妇,两名子女,平均工资的100%与100%31.330.2331.0730.6530.5430.5330.7130.6630.4930.4130.2429.8629.4129.1327.626.6426.927.2127.0526.6526.1925.7726.3329.2228.928.85
双收入已婚夫妇,无子女,平均工资的100%与67%32.431.9632.4332.0732.0132.0132.0932.0531.9331.8531.7231.431.0430.7330.3129.6928.6228.8628.7128.2527.2126.826.8229.6929.3629.32
主要收入者边际税收楔子8
单身,无子女,平均工资的67%34.7834.8433.4133.1133.1133.1133.133.0732.9932.9232.8232.5832.3531.9831.6131.0329.930.0229.8629.2828.1527.7927.8230.6830.2930.29
单身,无子女,平均工资的100%37.6637.7237.637.3237.3237.3237.3137.2937.2137.1437.0536.8336.6136.1835.8435.2934.2334.3434.1933.1531.831.4731.534.2133.8433.84
单身,无子女,平均工资的167%38.338.3638.2437.9635.135.135.0835.0535.0235.1335.2535.2535.2534.8434.7234.3933.6233.9733.9732.6431.0230.9230.9531.1730.7930.79
单亲,两名子女,平均工资的67%58.7354.5452.752.4952.4952.4652.3350.2148.7147.4146.2845.8445.7245.4145.1244.6343.643.743.5542.9741.9241.6141.7536.3930.2930.29
单收入已婚夫妇,两名子女,平均工资的100%37.6637.7237.637.3237.3237.3237.3137.2937.2137.1437.0536.8333.6736.1832.9332.3531.2231.3531.1930.4729.2428.8828.9131.7531.3731.37
双收入已婚夫妇,两名子女,平均工资的100%与67%37.6637.7237.637.3237.3237.3237.3137.2937.2137.1437.0536.8336.6136.1835.8432.3531.2231.3531.1930.4729.2428.8828.9131.7531.3731.37
双收入已婚夫妇,两名子女,平均工资的100%与100%37.6637.7237.637.3237.3237.3237.3137.2937.2137.1437.0536.8336.6136.1835.8432.3531.2231.3531.1930.4729.2428.8828.9131.7531.3731.37
双收入已婚夫妇,无子女,平均工资的100%与67%37.6637.7237.637.3237.3237.3237.3137.2937.2137.1437.0536.8336.6136.1835.8435.2934.2334.3434.1933.1531.831.4731.534.2133.8433.84
个人净平均税率8
单身,无子女,平均工资的67%20.5619.9420.8320.6120.5820.5720.6420.6320.5720.5420.4520.252019.7819.5119.1218.4518.5518.4517.9317.0916.8516.8418.6618.4218.4
单身,无子女,平均工资的100%22.6522.1622.5822.3222.2322.2322.3722.3622.2622.2322.1121.8421.5221.3421.0320.6320.0420.2420.1519.4418.518.2318.2219.9819.819.74
单身,无子女,平均工资的167%2726.6126.6226.3226.225.9326.0726.0525.9725.9525.8525.6225.3425.1224.8524.4924.0124.2324.1623.1221.9321.721.6822.8322.9522.62
单亲,两名子女,平均工资的67%6.474.625.554.533.93.884.134.674.444.684.563.792.582.73-1.69-2.961.252.372.32.053.262.674.315.043.953.76
单收入已婚夫妇,两名子女,平均工资的100%17.1814.3316.6716.2816.116.0916.416.3716.216.1615.9715.5715.0814.9912.1811.3313.7514.0413.9513.6314.1713.8814.1716.0415.8615.79
双收入已婚夫妇,两名子女,平均工资的100%与67%19.2917.819.1518.8518.7418.7318.9318.9118.7918.7518.6118.3117.9417.7815.9815.1416.3116.516.4115.9415.8515.5616.2818.1117.8917.86
双收入已婚夫妇,两名子女,平均工资的100%与100%20.5419.2620.3119.9919.8719.8620.0820.0519.9319.8919.7519.4319.0418.8917.3216.5517.4617.6917.617.0316.7616.4717.0618.8718.6718.62
双收入已婚夫妇,无子女,平均工资的100%与67%21.8121.2721.8821.6321.5721.5621.6821.6721.5821.5521.4421.220.9120.7220.4220.0219.4119.5619.4718.8317.9117.6317.6219.419.219.16
平均个人所得税率8
单身,无子女,平均工资的67%5.865.196.186.166.136.126.196.186.166.166.156.136.066.086.096.136.286.356.375.715.255.265.255.035.095.07
单身,无子女,平均工资的100%7.957.417.937.877.787.787.927.917.857.857.817.727.587.647.617.647.878.048.077.226.666.646.636.366.476.42
单身,无子女,平均工资的167%13.9613.2913.0212.7512.512.6112.9612.9212.7812.7712.6512.412.0612.1612.0412.0312.4212.8312.8711.6710.8210.7510.7110.4910.6410.6
单亲,两名子女,平均工资的67%5.863.416.186.166.136.126.196.186.166.166.156.136.066.084.122.722.913.093.112.772.592.572.552.372.472.41
单收入已婚夫妇,两名子女,平均工资的100%6.693.926.576.486.376.366.556.536.466.466.46.286.16.194.863.874.064.254.273.823.533.512.582.422.532.47
双收入已婚夫妇,两名子女,平均工资的100%与67%7.115.647.237.187.127.117.237.227.177.187.147.086.977.016.215.465.635.755.775.164.734.74.694.494.574.53
双收入已婚夫妇,两名子女,平均工资的100%与100%7.956.687.937.877.787.787.927.917.857.857.817.727.587.646.956.336.536.696.726.015.525.495.475.245.345.29
双收入已婚夫妇,无子女,平均工资的100%与67%7.116.527.237.187.127.117.237.227.177.187.147.086.977.0177.037.237.367.396.616.076.046.035.785.875.83
雇员社保平均缴费率8
单身,无子女,平均工资的67%14.714.7514.6514.4514.4514.4514.4514.4514.4114.3714.314.1213.9413.713.4212.9912.1812.212.0812.2211.8411.5911.5913.6313.3313.33
单身,无子女,平均工资的100%14.714.7514.6514.4514.4514.4514.4514.4514.4114.3714.314.1213.9413.713.4212.9912.1812.212.0812.2211.8411.5911.5913.6313.3313.33
单身,无子女,平均工资的167%13.0413.3113.613.5713.713.3213.1113.1313.1913.1813.2113.2213.2812.9612.812.4611.5811.411.2911.4511.1110.9510.9712.3412.3112.02
单亲,两名子女,平均工资的67%14.714.7514.6514.4514.4514.4514.4514.4514.4114.3714.314.1213.9413.713.4212.9912.1812.212.0812.2211.8411.5911.5913.6313.3313.33
单收入已婚夫妇,两名子女,平均工资的100%14.714.7514.6514.4514.4514.4514.4514.4514.4114.3714.314.1213.9413.713.4212.9912.1812.212.0812.2211.8411.5911.5913.6313.3313.33
双收入已婚夫妇,两名子女,平均工资的100%与67%14.714.7514.6514.4514.4514.4514.4514.4514.4114.3714.314.1213.9413.713.4212.9912.1812.212.0812.2211.8411.5911.5913.6313.3313.33
双收入已婚夫妇,两名子女,平均工资的100%与100%14.714.7514.6514.4514.4514.4514.4514.4514.4114.3714.314.1213.9413.713.4212.9912.1812.212.0812.2211.8411.5911.5913.6313.3313.33
双收入已婚夫妇,无子女,平均工资的100%与67%14.714.7514.6514.4514.4514.4514.4514.4514.4114.3714.314.1213.9413.713.4212.9912.1812.212.0812.2211.8411.5911.5913.6313.3313.33
雇主社保平均缴费率8
单身,无子女,平均工资的67%15.6615.7115.6115.3615.3615.3615.3415.2915.1915.1215.0514.8714.6914.4514.213.7612.9113.0812.9613.1212.7812.5312.5814.6414.3914.39
单身,无子女,平均工资的100%15.6615.7115.6115.3615.3615.3615.3415.2915.1915.1215.0514.8714.6914.4514.213.7612.9113.0812.9613.1212.7812.5312.5814.6414.3914.39
单身,无子女,平均工资的167%1414.2714.5614.4814.6114.231413.9713.9713.9313.9613.9714.0313.7113.5813.2312.3112.2812.1712.3512.0511.8911.9613.3513.3713.08
单亲,两名子女,平均工资的67%15.6615.7115.6115.3615.3615.3615.3415.2915.1915.1215.0514.8714.6914.4514.213.7612.9113.0812.9613.1212.7812.5312.5814.6414.3914.39
单收入已婚夫妇,两名子女,平均工资的100%15.6615.7115.6115.3615.3615.3615.3415.2915.1915.1215.0514.8714.6914.4514.213.7612.9113.0812.9613.1212.7812.5312.5814.6414.3914.39
双收入已婚夫妇,两名子女,平均工资的100%与67%15.6615.7115.6115.3615.3615.3615.3415.2915.1915.1215.0514.8714.6914.4514.213.7612.9113.0812.9613.1212.7812.5312.5814.6414.3914.39
双收入已婚夫妇,两名子女,平均工资的100%与100%15.6615.7115.6115.3615.3615.3615.3415.2915.1915.1215.0514.8714.6914.4514.213.7612.9113.0812.9613.1212.7812.5312.5814.6414.3914.39
双收入已婚夫妇,无子女,平均工资的100%与67%15.6615.7115.6115.3615.3615.3615.3415.2915.1915.1215.0514.8714.6914.4514.213.7612.9113.0812.9613.1212.7812.5312.5814.6414.3914.39
税前总收入8
单身,无子女,平均工资的67%3,821,035.793,711,805.143,533,400.533,461,014.573,408,616.623,405,423.683,498,578.933,488,644.023,447,355.83,442,923.893,406,216.963,331,544.633,239,848.763,278,538.213,230,327.953,197,960.883,234,760.943,339,245.013,342,227.93,336,034.123,335,832.863,297,738.943,285,669.783,333,491.433,380,619.753,341,367.62
单身,无子女,平均工资的100%5,703,038.495,540,007.675,273,732.135,165,693.395,087,487.495,082,721.925,221,759.595,206,931.375,145,307.175,138,692.375,083,905.914,972,454.684,835,595.174,893,340.614,821,3854,773,075.944,828,001.44,983,947.784,988,399.854,979,155.44,978,855.014,921,998.424,903,984.754,975,360.355,045,701.114,987,115.86
单身,无子女,平均工资的167%9,524,074.289,251,812.88,807,132.668,626,707.968,496,104.18,488,145.68,720,338.528,695,575.388,592,662.978,581,616.268,490,122.878,303,999.318,075,443.938,171,878.828,051,712.957,971,036.828,062,762.338,323,192.798,330,627.758,315,189.528,314,687.868,219,737.358,189,654.538,308,851.788,426,320.868,328,483.48
单亲,两名子女,平均工资的67%3,821,035.793,711,805.143,533,400.533,461,014.573,408,616.623,405,423.683,498,578.933,488,644.023,447,355.83,442,923.893,406,216.963,331,544.633,239,848.763,278,538.213,230,327.953,197,960.883,234,760.943,339,245.013,342,227.93,336,034.123,335,832.863,297,738.943,285,669.783,333,491.433,380,619.753,341,367.62
单收入已婚夫妇,两名子女,平均工资的100%5,703,038.495,540,007.675,273,732.135,165,693.395,087,487.495,082,721.925,221,759.595,206,931.375,145,307.175,138,692.375,083,905.914,972,454.684,835,595.174,893,340.614,821,3854,773,075.944,828,001.44,983,947.784,988,399.854,979,155.44,978,855.014,921,998.424,903,984.754,975,360.355,045,701.114,987,115.86
双收入已婚夫妇,两名子女,平均工资的100%与67%9,524,074.289,251,812.88,807,132.668,626,707.968,496,104.18,488,145.68,720,338.528,695,575.388,592,662.978,581,616.268,490,122.878,303,999.318,075,443.938,171,878.828,051,712.957,971,036.828,062,762.338,323,192.798,330,627.758,315,189.528,314,687.868,219,737.358,189,654.538,308,851.788,426,320.868,328,483.48
双收入已婚夫妇,两名子女,平均工资的100%与100%11,406,076.9811,080,015.3310,547,464.2610,331,386.7810,174,974.9810,165,443.8310,443,519.1810,413,862.7410,290,614.3410,277,384.7510,167,811.829,944,909.369,671,190.349,786,681.229,642,7709,546,151.889,656,002.799,967,895.569,976,799.79,958,310.819,957,710.029,843,996.839,807,969.499,950,720.6910,091,402.239,974,231.71
双收入已婚夫妇,无子女,平均工资的100%与67%9,524,074.289,251,812.88,807,132.668,626,707.968,496,104.18,488,145.68,720,338.528,695,575.388,592,662.978,581,616.268,490,122.878,303,999.318,075,443.938,171,878.828,051,712.957,971,036.828,062,762.338,323,192.798,330,627.758,315,189.528,314,687.868,219,737.358,189,654.538,308,851.788,426,320.868,328,483.48
税收与现金福利后净收入8
单身,无子女,平均工资的67%3,035,443.532,971,813.882,797,557.352,747,697.972,707,271.522,704,839.962,776,562.552,768,896.852,738,190.352,735,879.942,709,750.052,657,041.992,591,900.882,629,936.252,600,214.922,586,612.912,637,853.712,719,901.352,725,614.012,737,914.22,765,621.952,742,045.352,732,238.592,711,569.392,757,921.32,726,624.68
单身,无子女,平均工资的100%4,411,491.834,312,156.534,082,730.374,012,950.73,956,545.553,953,068.64,053,434.144,042,712.983,999,772.053,996,545.383,960,009.623,886,313.333,794,828.483,848,998.113,807,416.653,788,423.013,860,273.843,975,162.573,983,176.914,011,225.424,057,883.484,024,510.844,010,618.283,981,122.254,046,814.944,002,481.35
单身,无子女,平均工资的167%6,952,388.166,790,211.286,462,640.366,356,192.446,269,910.596,287,413.886,447,241.526,430,171.246,361,265.526,354,823.386,295,054.916,176,173.886,029,101.836,118,988.26,051,1186,018,541.426,127,125.496,306,601.866,317,930.26,392,963.886,491,323.396,436,323.56,414,348.66,411,526.626,492,801.286,444,334.63
单亲,两名子女,平均工资的67%3,573,863.93,540,453.513,337,372.463,304,3003,275,585.013,273,395.673,353,950.623,325,839.43,294,255.263,281,706.853,250,779.933,205,378.953,156,180.663,188,929.323,284,980.553,292,704.123,194,252.13,260,136.463,265,387.683,267,766.263,227,140.993,209,669.723,144,050.633,165,548.173,246,971.33,215,674.68
单收入已婚夫妇,两名子女,平均工资的100%4,723,291.834,745,856.534,394,530.374,324,750.74,268,345.554,264,868.64,365,232.144,354,510.984,311,570.054,308,343.384,271,807.624,198,111.334,106,282.864,159,998.114,233,925.384,232,348.54,164,003.434,284,123.394,292,582.974,300,625.274,273,406.724,238,914.264,208,922.964,177,199.064,245,519.344,199,525.63
双收入已婚夫妇,两名子女,平均工资的100%与67%7,686,935.367,605,170.417,120,287.737,000,648.666,903,817.066,897,908.567,069,996.687,051,609.846,977,962.46,972,425.326,909,759.676,783,355.336,626,729.366,718,934.376,765,131.576,764,461.416,747,357.156,949,524.736,963,696.986,989,592.596,996,603.676,940,534.616,856,311.546,803,918.456,918,590.646,841,300.31
双收入已婚夫妇,两名子女,平均工资的100%与100%9,062,983.678,945,513.078,405,460.758,265,901.398,153,091.098,146,137.28,346,868.278,325,425.968,239,544.098,233,090.768,160,019.248,012,626.667,829,656.957,937,996.237,972,333.297,966,271.527,969,777.278,204,785.968,221,259.888,262,903.818,288,865.28,223,000.18,134,691.248,073,471.318,207,484.288,117,156.98
双收入已婚夫妇,无子女,平均工资的100%与67%7,446,935.367,283,970.416,880,287.736,760,648.666,663,817.066,657,908.566,829,996.686,811,609.846,737,962.46,732,425.326,669,759.676,543,355.336,386,729.366,478,934.376,407,631.576,375,035.926,498,127.556,695,063.926,708,790.926,749,139.626,825,505.436,770,556.26,746,856.876,696,691.646,808,736.246,733,106.03

最新值

本页序列为年度,时间跨度从2000至2025。来源:经济合作与发展组织(OECD) – 工资征税,国别比较指标(DF_TW_COMP)。

关于本数据

经济合作与发展组织(OECD)《工资征税》(Taxing Wages)报告发布的日本年度指标,衡量日本不同收入与家庭结构下劳动力成本的税费负担及员工实际净收入。指标涵盖劳动力成本的平均与边际税收楔子、个人平均净税率、平均个人所得税率、雇员与雇主社会保障缴费率、税前总收入,以及扣除税收并计入现金福利后的税后净收入,覆盖8种标准家庭类型(收入为平均工资67%、100%和167%的单身劳动者,单亲家庭,以及有或无抚养子女的单收入与双收入已婚夫妇)。

常见问题

日本工资税收楔子(OECD)的最新值是多少?
单身,无子女,平均工资的100%在2025为33.12占劳动力成本比例(%)。较2024+0.4个百分点。
日本工资税收楔子(OECD)当前处于高位还是低位?
读数33.12占劳动力成本比例(%)为自2000有数据以来的最高水平。
日本工资税收楔子(OECD)的数据可追溯至何时?
本页序列为年度,时间跨度从2000至2025。来源:经济合作与发展组织(OECD) – 工资征税,国别比较指标(DF_TW_COMP)。本数据表中的每个序列均可查看全历史图表,并支持下载为CSV或Excel格式。
日本工资税收楔子指标衡量什么?
该指标衡量日本不同收入与家庭形态下劳动所得承受的总体税费负担,具体反映个人所得税、雇员与雇主社会保险缴费在总劳动力成本中的扣除比例,以及计入现金福利后的劳动者净得收入。
该数据由谁发布及依据何种模型测算?
该数据由经济合作与发展组织(OECD)在其《工资征税》国别比较项目下发布。测算严格基于日本财税法案与社保制度细则,模拟单身、单亲及单双收入已婚家庭等多类标准劳动者模型。
如何区分与解读平均税收楔子与边际税收楔子?
各项指标均以百分比列示。平均税收楔子代表劳动力总成本中税费缴纳的总体份额;边际税收楔子代表劳动力成本边际增加部分被税费吸收的比例,直接影响劳动者工作意愿与企业的用工成本决策。