Calculation of municipal tax, prefectural tax, forest environmental tax in 2025 (example)

●Amount of income: Salary 5,500,000 yen

・Deduction of employment income:　5,500,000 yen x 20% + 440,000 yen = 1,540,000 yen

●Salary income:　5,500,000 yen-1,540,000 yen = 3,960,000 yen. ... (1)

・Social insurance premiums paid:　394,800 yen
・General life insurance premiums paid (new policies):　90,000 yen
・Earthquake insurance premiums paid:　20,000 yen

・Deductions for social insurance premiums:　394,800 yen (full amount) .............. (2)
・Life insurance deductions:　28,000 yen (limit) ............... (3)
・Deduction of earthquake insurance premiums:　10,000 yen............................... (4)
・Spouse deduction:　330,000 yen ................................. (5)
・Deductions for dependents:　330,000 yen................................... (6) Note 1
・Fundamental deductions:　430,000 yen...................................... (7)
・Deduction = (2) + (3) + (4) + (5) + (6) + (7) = 1,522,800 yen. ... (8)

Note 1 Dependent relatives under the age of 16 are not included in the dependent deduction because they are not subject to dependent deduction.

●Standard tax amount (1)-(8)

3,960,000 yen-1,522,800 yen = 2,437,200 yen → 2,437,000 yen (rounded down to the nearest thousand yen)

●Municipal tax calculated income percent

2,437,000 yen x 8% (tax rate of municipal tax) = 194,960 yen. ... ... .... (9)

●Prefectural tax calculated income percent

2,437,000 yen x 2.025% (tax rate of prefectural tax) = 49,349.25 yen → 49,349 yen (rounded down to less than 1 yen) ...(10)

●Adjustments

Mr. A's total taxable income ((1)-(8)) exceeds 2 million, so 5% of the amount obtained by subtracting (a) from the following a (50,000 yen if it is less than 50,000 yen) (Municipal tax 4%, prefectural tax 1%) will be adjusted deduction.

・(A) The sum of the total amount of the difference between personal deductions with income tax

50,000 yen + 50,000 yen + 50,000 yen = 150,000 yen

・B. Amount obtained by subtracting 2 million yen from the total taxable income

2,437,000 yen - 2,000,000 yen = 437,000 yen

A-I'm 50,000 yen.

・Municipal tax adjustment deduction
50,000 yen x 4% = 2,000 yen ... (11)
・Deductions for prefectural tax
50,000 yen x 1% = 500 yen. ... (12)

●After deduction, municipal tax income percent: (9)－(11)

194,960 yen-2,000 yen = 192,960 yen → 192,900 yen (rounded down to the nearest 100 yen) ...(13)

●After deducting prefectural tax income percent: (10)－(12)

49,349 yen-500 yen = 48,849 yen → 48,800 yen (rounded down to less than 100 yen) ....(14)

●Deducted income percent: (13)+ (14) = 241,700 yen...................... (A)
●Per capita rate: 3,900 yen (municipal tax) + 1,300 yen (prefectural tax) = 5,200 yen. ... ... (B)
●Forest Environmental Tax: 1,000 yen.....(C)
●Tax amount (A) + (B) + (C) for FY2025

241,700 yen + 5,200 yen + 1,000 yen = 247,900 yen

※If you would like to calculate the tax amount or create a tax return, please refer to the tax amount simulation (tax calculation / tax return preparation).

Click here for more information about the Forest Environmental Tax.
The taxation of forest environmental tax will begin in fiscal 2024.

If you have any questions, please contact each ward office.