From Apr. 2022 to Sep. 2022
| Employee’s portion (1) | Employer’s portion (2) | Total (1+2) | |
| General business | 0.3% | 0.65% | 0.95% |
| Agriculture, forestry, fisheries and making Sake | 0.4% | 0.75% | 1.15% |
| Construction | 0.4% | 0.85% | 1.25% |
From Oct. 2022 to Mar. 2023
| Employee’s portion (1) | Employer’s portion (2) | Total (1+2) | |
| General business | 0.5% | 0.85% | 1.35% |
| Agriculture, forestry, fisheries and making Sake | 0.6% | 0.95% | 1.55% |
| Construction | 0.6% | 1.05% | 1.65% |