Japan
Individual - Sample personal income tax calculation
Last reviewed - 09 July 2024
|
National tax
|
JPY
|
|
Gross taxable income
|
10,000,000
|
|
Earned income deduction
|
(1,950,000)
|
|
Income after earned income deduction
|
8,050,000
|
|
|
|
|
Basic deduction
|
(480,000)
|
|
|
|
|
Taxable basis
|
7,570,000
|
|
|
|
|
Gross national tax liability
|
1,105,100
|
|
2.1% national surtax
|
23,207
|
|
Fixed amount tax reduction
|
(30,000)
|
|
Total gross national tax liability
|
1,098,307
|
|
|
|
|
National tax due
|
1,098,300
|
|
|
|
|
Local inhabitant’s tax
|
JPY
|
|
Gross taxable income
|
10,000,000
|
|
Earned income deduction
|
(1,950,000)
|
|
Income after earned income deduction
|
8,050,000
|
|
|
|
|
Basic deduction
|
(430,000)
|
|
|
|
|
Taxable basis
|
7,620,000
|
|
|
|
|
Prefectural tax due
|
305,800
|
|
Municipal tax due
|
461,200
|
|
Fixed amount tax reduction
|
(10,000)
|
|
|
|
Local inhabitant’s tax due
|
757,000
|
|
|
|
|
Total tax due
|
1,855,300
|
