Ｑ. Calculation of tax for individual income
Ａ. There are two taxes for individual income, “Shotokuzei”= national and “Jyuminzei”= local.
And there are any temporary taxes for special purposes.
- Rate is depend on amount of income（progressive taxation）.
- Calculation 「（income －reduction(*1)）×rate－reduction」
(*1) reduce a part of income for keeping fairness : deduction =「basic deduction, deduction for spouse, for dependents, for social insurance etc.」
|1,950< ～ ≦3,300||10％||97,500|
|3,300＜ ～≦ 6,950||20％||427,500|
|6,950＜ ～ ≦9,000||23％||636,000|
Individual resident tax
- Prefecture and city ta, in case living in Shizuoka
- There are deduction for fixed tax（please refer to local government website
×2 or 4％
×8 or 6％