TOML
Resident Tax Calculation Method - TOML
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
[[items]]
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 = ""
[[items]]
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 = ""
[[items]]
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 = ""
[[items]]
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 = ""
[[items]]
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"