TOML

住民税の計算方法 - TOML

住民税は所得割と均等割の2つから構成され、前年の所得に応じて課税される地方税です。所得割は課税標準額に10%の税率を適用し、均等割は定額で課税されます。2024年度からは森林環境税も加わり、計算方法や非課税判定基準、各種控除について理解することが重要です。

住民税所得割均等割地方税税金計算森林環境税

[[items]]
code = "01"
slug = "income-based-tax"
name = "所得割"
description = "前年の所得金額に応じて課税される住民税の構成要素です。"
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 = "均等割"
description = "所得に関係なく定額で課税される住民税の構成要素です。"
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 = "森林環境税"
description = "2024年度から追加された森林整備のための国税です。"
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 = "所得控除"
description = "所得金額から差し引かれる各種控除の総称です。"
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 = "非課税判定基準"
description = "住民税が課税されない所得の基準を示します。"
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"