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Resident Tax Calculation Method - JSON

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": "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": {
      "standard": {
        "prefectural": "4%",
        "municipal": "6%",
        "total": "10%"
      },
      "designated_city": {
        "prefectural": "2%",
        "municipal": "8%",
        "total": "10%"
      }
    }
  },
  {
    "code": "02",
    "slug": "flat-rate-tax",
    "name": "Flat-rate Tax",
    "description": "A component of resident tax levied as a fixed amount regardless of income.",
    "amount": {
      "prefectural": "1,000円",
      "municipal": "3,000円",
      "total": "4,000円"
    }
  },
  {
    "code": "03",
    "slug": "forest-environment-tax",
    "name": "Forest Environment Tax",
    "description": "A national tax added from fiscal year 2024 for forest maintenance.",
    "amount": "1,000円",
    "effective_from": "2024年度"
  },
  {
    "code": "04",
    "slug": "income-deduction",
    "name": "Income Deduction",
    "description": "A general term for various deductions subtracted from income amount.",
    "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"
    ]
  },
  {
    "code": "05",
    "slug": "tax-exemption-criteria",
    "name": "Tax Exemption Criteria",
    "description": "Criteria indicating income levels at which resident tax is not levied.",
    "criteria": {
      "income_based": {
        "single": "45万円以下",
        "with_dependents": "35万円×(人数)+42万円以下"
      },
      "flat_rate": {
        "single": "35万円以下",
        "with_dependents": "35万円×(人数)+31万円以下"
      }
    }
  }
]