# 有給休暇の日数計算 2026 — 労基法第39条の付与表

Source page: https://valem.run/calculators/japan/holiday-entitlement

Article 39 of the Labour Standards Act grants ten working days of paid leave after six months of continuous service, provided you attended at least 80% of all working days. It then adds 1, 2, 4, 6, 8 and 10 days at one through six years past the six-month mark, so twenty days is the statutory ceiling however long you stay.

**Tax year:** 2026

## How it is calculated

*"使用者は、その雇入の日から起算して六箇月間継続勤務し全労動日の八割以上出勤した労働者に対して、継続し、又は分割した十労動日の有給休暇を与えなければならない。"* Two conditions and both must hold: six months of continuous service **and** attendance on at least eight tenths of all working days.

**The 80% test is a gate, not a reduction, and that is the thing people get wrong.** At 79% attendance the entitlement is not slightly smaller — art. 39(2)’s proviso says leave *"を与えることを要しない"*, need not be granted at all for the following year. One percentage point either side of the line is the difference between twenty days and none, which is not how any other country in this family behaves.

**And the table is not linear.** Art. 39(2) adds **1, 2, 4, 6, 8, 10** working days at one through six years past the six-month mark — so 10, 11, 12, 14, 16, 18, 20. The jump from year two to year three is two days, not one. Then *"六年以上"* — six years or more — ends it: twenty days is the ceiling at six and a half years’ service and at thirty.

**Note what the Act does not set.** Art. 39(3) provides a proportional entitlement for short-week employees, but the figures themselves are fixed by Ministry of Health, Labour and Welfare ordinance rather than by the statute, so this page does not assert them. The separate duty on employers to designate five days of leave a year, in art. 39(7), is about taking the leave rather than earning it, and is not modelled here either.

## Worked example

With Months of continuous service of 5, this model computes Days Entitled of 0.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `serviceMonths` | Months of continuous service | number |
| `attendanceRate` | Attendance as a % of all working days | number |
| `daysTaken` | Days already taken | number |

## Sources

- [労働基準法 第三十九条 — e-Gov (Labour Standards Act art. 39: the ten days, the six-month and 80% conditions, and the service-year table)](https://laws.e-gov.go.jp/law/322AC0000000049) (checked 2026-10-11)

## What this page claims

The Valem engine reproduces this model's formula through 9 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/japan/holiday-entitlement.json
- Compute by URL: https://valem.run/calculators/japan/holiday-entitlement.json?serviceMonths=5
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `japan/holiday-entitlement`)