TSV
Resident Tax Calculation Method - TSV
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