🏛️ Japan Resident Tax Calculator (住民税計算) — Year 1 vs Year 2 June Billing

📌 Japan Resident Tax (住民税) — 핵심 요약 (Key Takeaways)

• Resident Tax is assessed on anyone registered as a resident in Japan on January 1, based on the prior calendar year’s income.
• The standard rate across Japan is 10% of taxable income (6% municipal + 4% prefectural) plus ¥5,000 flat per-capita tax (including ¥1,000 Forest Environment Tax).
• Basic deduction for Resident Tax is ¥430,000 (lower than the national income tax basic deduction).

📖 How the Formula Works & Official Terminology (with Local Terms)

1. Step 1 (Employment Income): Subtract the statutory Employment Income Deduction from prior-year gross salary.
2. Step 2 (Resident Tax Deductions): Subtract social insurance premiums paid, ¥430,000 basic deduction, and ¥330,000 per dependent.
3. Step 3 (10% Rate + Flat Levy): Multiply taxable income by 10%, subtract the ¥2,500 adjustment credit, and add ¥5,000 per-capita levy. Divide by 12 for monthly salary deduction (June–May).

📊 Sample Salary & Tax Reference Table by Income Bracket

❓ Frequently Asked Questions (FAQ)

🏛️ Official Government Citations & Revision Schedule

• Ministry of Internal Affairs and Communications (総務省) — Individual Resident Tax (住民税) & Forest Environment Tax System
  Official Rule Verification Date: 2026-11-04 | 매년 6월 신규 연도 주민세 부과 시작 (5월·6월 중점 점검)
• National Tax Agency of Japan (国税庁) — 2026/2027 Withholding Tax Tables & Computer Formula (源泉徴収税額表)
  Official Rule Verification Date: 2026-11-04 | 매년 9월 차년도 표 공개 → 1월 급여부터 적용 (1월·9월 중점 점검)

→ 📅 Tax Revision Calendar & Sources