XML
Resident Tax Calculation Method - XML
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
<?xml version="1.0" encoding="UTF-8"?>
<items>
<item>
<code>01</code>
<slug>income-based-tax</slug>
<name>Income-based Tax</name>
<description>A component of resident tax levied according to the previous year's income amount.</description>
<rate_designated_city_municipal>8%</rate_designated_city_municipal>
<rate_designated_city_prefectural>2%</rate_designated_city_prefectural>
<rate_designated_city_total>10%</rate_designated_city_total>
<rate_standard_municipal>6%</rate_standard_municipal>
<rate_standard_prefectural>4%</rate_standard_prefectural>
<rate_standard_total>10%</rate_standard_total>
<amount_municipal></amount_municipal>
<amount_prefectural></amount_prefectural>
<amount_total></amount_total>
<amount></amount>
<effective_from></effective_from>
<examples></examples>
<criteria_flat_rate_single></criteria_flat_rate_single>
<criteria_flat_rate_with_dependents></criteria_flat_rate_with_dependents>
<criteria_income_based_single></criteria_income_based_single>
<criteria_income_based_with_dependents></criteria_income_based_with_dependents>
</item>
<item>
<code>02</code>
<slug>flat-rate-tax</slug>
<name>Flat-rate Tax</name>
<description>A component of resident tax levied as a fixed amount regardless of income.</description>
<rate_designated_city_municipal></rate_designated_city_municipal>
<rate_designated_city_prefectural></rate_designated_city_prefectural>
<rate_designated_city_total></rate_designated_city_total>
<rate_standard_municipal></rate_standard_municipal>
<rate_standard_prefectural></rate_standard_prefectural>
<rate_standard_total></rate_standard_total>
<amount_municipal>3,000円</amount_municipal>
<amount_prefectural>1,000円</amount_prefectural>
<amount_total>4,000円</amount_total>
<amount></amount>
<effective_from></effective_from>
<examples></examples>
<criteria_flat_rate_single></criteria_flat_rate_single>
<criteria_flat_rate_with_dependents></criteria_flat_rate_with_dependents>
<criteria_income_based_single></criteria_income_based_single>
<criteria_income_based_with_dependents></criteria_income_based_with_dependents>
</item>
<item>
<code>03</code>
<slug>forest-environment-tax</slug>
<name>Forest Environment Tax</name>
<description>A national tax added from fiscal year 2024 for forest maintenance.</description>
<rate_designated_city_municipal></rate_designated_city_municipal>
<rate_designated_city_prefectural></rate_designated_city_prefectural>
<rate_designated_city_total></rate_designated_city_total>
<rate_standard_municipal></rate_standard_municipal>
<rate_standard_prefectural></rate_standard_prefectural>
<rate_standard_total></rate_standard_total>
<amount_municipal></amount_municipal>
<amount_prefectural></amount_prefectural>
<amount_total></amount_total>
<amount>1,000円</amount>
<effective_from>2024年度</effective_from>
<examples></examples>
<criteria_flat_rate_single></criteria_flat_rate_single>
<criteria_flat_rate_with_dependents></criteria_flat_rate_with_dependents>
<criteria_income_based_single></criteria_income_based_single>
<criteria_income_based_with_dependents></criteria_income_based_with_dependents>
</item>
<item>
<code>04</code>
<slug>income-deduction</slug>
<name>Income Deduction</name>
<description>A general term for various deductions subtracted from income amount.</description>
<rate_designated_city_municipal></rate_designated_city_municipal>
<rate_designated_city_prefectural></rate_designated_city_prefectural>
<rate_designated_city_total></rate_designated_city_total>
<rate_standard_municipal></rate_standard_municipal>
<rate_standard_prefectural></rate_standard_prefectural>
<rate_standard_total></rate_standard_total>
<amount_municipal></amount_municipal>
<amount_prefectural></amount_prefectural>
<amount_total></amount_total>
<amount></amount>
<effective_from></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"]</examples>
<criteria_flat_rate_single></criteria_flat_rate_single>
<criteria_flat_rate_with_dependents></criteria_flat_rate_with_dependents>
<criteria_income_based_single></criteria_income_based_single>
<criteria_income_based_with_dependents></criteria_income_based_with_dependents>
</item>
<item>
<code>05</code>
<slug>tax-exemption-criteria</slug>
<name>Tax Exemption Criteria</name>
<description>Criteria indicating income levels at which resident tax is not levied.</description>
<rate_designated_city_municipal></rate_designated_city_municipal>
<rate_designated_city_prefectural></rate_designated_city_prefectural>
<rate_designated_city_total></rate_designated_city_total>
<rate_standard_municipal></rate_standard_municipal>
<rate_standard_prefectural></rate_standard_prefectural>
<rate_standard_total></rate_standard_total>
<amount_municipal></amount_municipal>
<amount_prefectural></amount_prefectural>
<amount_total></amount_total>
<amount></amount>
<effective_from></effective_from>
<examples></examples>
<criteria_flat_rate_single>35万円以下</criteria_flat_rate_single>
<criteria_flat_rate_with_dependents>35万円×(人数)+31万円以下</criteria_flat_rate_with_dependents>
<criteria_income_based_single>45万円以下</criteria_income_based_single>
<criteria_income_based_with_dependents>35万円×(人数)+42万円以下</criteria_income_based_with_dependents>
</item>
</items>