住民税の計算方法 - XML

<?xml version="1.0" encoding="UTF-8"?>
<items>
  <item>
    <code>01</code>
    <slug>income-based-tax</slug>
    <name>所得割</name>
    <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。</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>均等割</name>
    <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。</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>森林環境税</name>
    <description>2024年度から追加された森林整備のための国税です。</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>所得控除</name>
    <description>所得金額から差し引かれる各種控除の総称です。</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>[&quot;基礎控除&quot;,&quot;社会保険料控除&quot;,&quot;扶養控除&quot;,&quot;配偶者控除&quot;,&quot;生命保険料控除&quot;,&quot;医療費控除&quot;,&quot;寄附金控除&quot;]</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>非課税判定基準</name>
    <description>住民税が課税されない所得の基準を示します。</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>