Japan Shogi Association unveiled the list of top 20 shogi professional player list regarding their annual earnings from professional shogi tournaments for 2008(in Japanese). I'm picking up the top 10 from that here. The amount of each player is obtained from tournament "fight money" and prize money only and does not include any other income such as royalty of shogi books, fee of shogi lessons, guarantee as a commentator of TV shogi show and so on.
- Habu Yoshiharu(Meijin,Osho,Oza,Kisei) - 107.1 million Japanese yen
- Watanabe Akira(Ryuo) - 62.5
- Sato Yasumitsu(Kio) - 60.8
- Moriuchi Toshiyuki(9 dan) - 37.8
- Fukaura Koichi(Oui) - 35.0
- Kimura Kazuki(8 dan) - 29.6
- Maruyama Tadahisa(9 dan) - 25.4
- Kubo Toshiaki(8 dan) - 24.0
- Namekata Hisashi(8 dan) - 20.7
- Goda Masataka(9 dan) - 19.9
Habu Yoshiharu and Moriuchi Toshiyuki are top class western chess players as well in Japan.