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.
Income tax
- 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.」
Taxable income(A) Thousand yen |
rate(B) | deduction(C) yen |
---|---|---|
≦1,950 | 5% | 0 |
1,950< ~ ≦3,300 | 10% | 97,500 |
3,300< ~≦ 6,950 | 20% | 427,500 |
6,950< ~ ≦9,000 | 23% | 636,000 |
9,000< ~≦18,000 | 33% | 1,536,000 |
18,000<~≦40,000 | 40% | 2,796,000 |
40,000< | 45% | 4,796,000 |
Individual resident tax
- Prefecture and city ta, in case living in Shizuoka
- There are deduction for fixed tax(please refer to local government website
Type | Item | Amount(yen) |
---|---|---|
Fixed | Prefecture | 1,900 |
City | 3,500 | |
Rate | Prefecture | Taxable income ×2 or 4% |
city | Taxable income ×8 or 6% |