YAML

Resident Tax Calculation Method - YAML

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"