Nenshuu-no-kabe （the barrier of annual earnings）

① the 1.03-million-yen barrier

You don't have to pay income tax on salary income up to 1.03 million yen. Even if it's just over 1.03 million yen, up to 2.01 million yen, there is a special spouse deduction instead of a spouse deduction, so it's designed to prevent you from losing out on income tax.

② the 1.06-million-yen barrier

Depending on the size of your workplace (total number of insured persons is 51 or more at all times), you will be required to enroll in health insurance and employee pension insurance.

③ the 1.3-million-yen barrier

With some exceptions, you will no longer be supported by your spouse or parents and will need to enroll in health insurance and pension insurance yourself.