## Income tax

The tax rate table of income tax has been changed to the following tax rate from income after 2015 years.

The taxable income amount of the income tax tax rate table is the gross income amount, adjusted income amount, taxable retirement income amount or taxable forest income amount.

Tax rate of inhabitant tax was uniform 10%, but taxable income amount is slightly different depending on difference of income deduction amount between income tax and inhabitant tax.

### 所得税の税率表・税額計算

Income Tax Rate Table
Taxable income amount
Taxable income amount
Income tax rate
Deductible amount
0円
1.950.000円
５％
0円
1.950.000円
3.300.000円
１０％
97.500円
3.300.000円
6.950.000円
２０％
427.500円
6.950.000円
9.000.000円
２３％
636.000円
9.000.000円
18.000.000円
３３％
1.536.000円
18.000.000円
40,000,000円
４０％
2.796.000円
40.000.000円

４５％
4.796.000円

（Reference Income Tax Act 89）

• The amount of income tax imposed on residents is divided into the amounts listed in the upper column of the following table respectively for the taxable gross income amount or taxable retirement income amount for that year, respectively, in the respective amounts below the table in the same column The sum of the amounts calculated by multiplying by the tax rates listed and the amount equivalent to one fifth of the taxable forest income amount for that year are divided into the amounts listed in the upper column of the table and the same table And the amount calculated by multiplying the sum total of the amounts calculated by multiplying the tax rates listed in the lower column of.
• The taxable gross income amount, taxable retirement income amount or taxable forest income amount shall be the remaining amount deducted from the gross income amount, retirement income amount or forest income amount, respectively, pursuant to the provisions of the preceding paragraph (Income deduction).