INI

Resident Tax Calculation Method - INI

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

[item.income-based-tax]
code=01
slug=income-based-tax
name=Income-based Tax
description=A component of resident tax levied according to the previous year's income amount.
rate_designated_city_municipal=8%
rate_designated_city_prefectural=2%
rate_designated_city_total=10%
rate_standard_municipal=6%
rate_standard_prefectural=4%
rate_standard_total=10%
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=

[item.flat-rate-tax]
code=02
slug=flat-rate-tax
name=Flat-rate Tax
description=A component of resident tax levied as a fixed amount regardless of income.
rate_designated_city_municipal=
rate_designated_city_prefectural=
rate_designated_city_total=
rate_standard_municipal=
rate_standard_prefectural=
rate_standard_total=
amount_municipal=3,000円
amount_prefectural=1,000円
amount_total=4,000円
amount=
effective_from=
examples=
criteria_flat_rate_single=
criteria_flat_rate_with_dependents=
criteria_income_based_single=
criteria_income_based_with_dependents=

[item.forest-environment-tax]
code=03
slug=forest-environment-tax
name=Forest Environment Tax
description=A national tax added from fiscal year 2024 for forest maintenance.
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=1,000円
effective_from=2024年度
examples=
criteria_flat_rate_single=
criteria_flat_rate_with_dependents=
criteria_income_based_single=
criteria_income_based_with_dependents=

[item.income-deduction]
code=04
slug=income-deduction
name=Income Deduction
description=A general term for various deductions subtracted from income amount.
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=["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"]
criteria_flat_rate_single=
criteria_flat_rate_with_dependents=
criteria_income_based_single=
criteria_income_based_with_dependents=

[item.tax-exemption-criteria]
code=05
slug=tax-exemption-criteria
name=Tax Exemption Criteria
description=Criteria indicating income levels at which resident tax is not levied.
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=35万円以下
criteria_flat_rate_with_dependents=35万円×(人数)+31万円以下
criteria_income_based_single=45万円以下
criteria_income_based_with_dependents=35万円×(人数)+42万円以下