Disposable income disposable income（Net
income）
Disposable income = yearly income ー (social premium + tax (income
tax + residence tax))
A social premium
A public welfare contribution of public pension insurance, a healthy
premium, a care premium, an employment premium
* Around 13% of the yearly income are aims
= earned income subtraction =
Lower than lower than more than 3,600,000 - 6,600,000 (*20% +540,000)
more than 6,600,000 - 10,000,000 (*10% +1,200,000) more than 10,000,000
equal to or less than more than 1,800,000 - 3,600,000 equal to or
less than more than 1,625,000 - 1,800,000 equal to or less than
1,625,000 (650,000) (*40%) (*30% +180,000)（*5% +1,700,000）
= deductions from income =
Personal deduction（Basic deduction + spousal deduction + credit
for dependents）
Material subtraction（A social insurance deduction + amount
of reduction for life insurance）
Personal deduction
Basic deduction： 380,000 spousal deduction： Subtraction object spouse
(under 70 years old) 380,000
Old man subtraction object spouse (more than 70 years old)
480,000
Special spousal deduction： 380,000 (maximum amount) credit for dependents：
Support relative 380,000
Mr. authorized support relative (under 23 years old more than
16 years old) 630,000 credit for dependents (besides living together
old parents) 480,000
（Living together old parents）580,000
1,536,000 lower than 636,000 lower than 427,500 lower than 97,500
20% deduction more than 3,300,000 - 6,950,000 30% deduction more
than 6,950,000 - 9,000,000 33% deduction more than 9,000,000 - 18,000,000
43% deduction more than 18,000,000 50% deductions 2,796,000 equal
to or less than income tax / amount of a tax (H19) 1,950,000 residence
tax rough estimate adding up following (a taxation gross income
amount of money) 15% deductions more than 1,950,000 - 3,300,000
which there is no
|
