CSV

Resident Tax Calculation Method - CSV

Resident tax is a local tax consisting of income-based and flat-rate components, levied according to the previous year's income. The income-based portion applies a 10% tax rate to the taxable standard amount, while the flat-rate portion is levied as a fixed amount. Since fiscal year 2024, the forest environment tax has been added, making it important to understand calculation methods, tax exemption criteria, and various deductions.

resident tax income-based tax flat-rate tax local tax tax calculation forest environment tax

code,slug,name,description,rate_designated_city_municipal,rate_designated_city_prefectural,rate_designated_city_total,rate_standard_municipal,rate_standard_prefectural,rate_standard_total,amount_municipal,amount_prefectural,amount_total,amount,effective_from,examples,criteria_flat_rate_single,criteria_flat_rate_with_dependents,criteria_income_based_single,criteria_income_based_with_dependents
01,income-based-tax,Income-based Tax,A component of resident tax levied according to the previous year's income amount.,8%,2%,10%,6%,4%,10%,,,,,,,,,,
02,flat-rate-tax,Flat-rate Tax,A component of resident tax levied as a fixed amount regardless of income.,,,,,,,"3,000円","1,000円","4,000円",,,,,,,
03,forest-environment-tax,Forest Environment Tax,A national tax added from fiscal year 2024 for forest maintenance.,,,,,,,,,,"1,000円",2024年度,,,,,
04,income-deduction,Income Deduction,A general term for various deductions subtracted from income amount.,,,,,,,,,,,,"[""基礎控除"",""社会保険料控除"",""扶養控除"",""配偶者控除"",""生命保険料控除"",""医療費控除"",""寄附金控除""]",,,,
05,tax-exemption-criteria,Tax Exemption Criteria,Criteria indicating income levels at which resident tax is not levied.,,,,,,,,,,,,,35万円以下,35万円×(人数)+31万円以下,45万円以下,35万円×(人数)+42万円以下