The amounts listed is what the people paid in taxes. Because the Japanese are taxed about 33-percent of their total income, you can basically multiply the numbers by three in order to see the amount they "legally" earned in 2004.
Entertainers
1. Mino Monta (TV host) - 200,101,000 yen (about US$2.0 million)
2. Nakai Masahiro (SMAP) - 187,450,000
3. Ishibashi Takaaki (Tunnels) - 152,910,000
4. Kinashi Noritake (Tunnels) - 135,050,000
5. Hamada Masatoshi (Downtown) - 125,280,000
6. Nakamura Tamao (actress) - 107,940,000
7. Matsumoto Hitoshi (Downtown) - 107,380,000
8. Ohta Hikaru (Bakusho Mondai) - 106,390,000
9. Tanaka Yuji (Bakusho Mondai) - 101,760,000
10. Kimura Takuya (SMAP) - 98,030,000
Singers
1. Utada Hikaru - 365,950,000

2. Inaba Koji (B'z) - 175,770,000
3. Yazawa Eikichi - 170,420,000
4. Hamazaki Ayumi - 137,850,000
5. Matsumoto Takahiro (B'z) - 129,130,000
6. Kuwata Keisuke (Southern All Stars) - 119,060,000
7. Sakurai Kazutoshi (Mr. Children) - 114,170,000
8. Nagabuchi Tsuyoshi - 105,840,000
9. Fujii Fumiya - 101,930,000
10. Kitajima Saburo - 94,450,000