Household income 10 million yen, resident tax for one -time and co -working.Why so expensive?
If you work at a company, the residence tax will be deducted from your salary, so many people will not know how much they are paid.The resident tax is based on the income of the previous year, and the tax is determined by taking into account the income deduction and tax deduction according to individual circumstances.Here, we estimated by a case with a household with an annual income of 10 million yen and how much to pay the resident tax.Understand how resident tax is determined for your annual income, and apply it to your case.
Resident tax consists of a "income rate", which determines the amount of tax based on the previous year's income, and a uniform tax.The basic calculation method is as follows:Income percentage = (total income amount -income deduction) × Tax rate 10 % -The amount of salary income deduction according to the salary income (annual income) is subtracted from salary income (annual income)., Total income.The main income deductions are like Figure 1.
Chart 1
* If the salary income exceeds 11.2 million yen (total income 9 million yen), the deduction amount for spouse deduction and spouse special deduction will gradually decrease and disappear.Regarding spouse deductions, the spouse over 70 years old is up to 380,000 yen. Tax deduction includes mortgage deduction, donation deduction, dividend deduction, etc.
Let's calculate how much the resident tax of a single -working family with an annual income of 10 million yen will be. 《Conditions》 ・ The head of the household is salary income in the 40s ・ Income is only salary income, monthly salary is 830,000 yen, no bonus deduction, spouse deduction, social insurance premium deduction, and deductions other than dependent deductions. Case 1: Assuming the social insurance premium of the couple only for the household, the resident tax amount can be calculated as follows. {Annual income 10 million yen -salary income deduction 1.95 million yen- (Basic deduction 430,000 yen + social insurance deduction 1.3 million yen + spouse deduction 330,000 yen)}}} Case 2: If there is a 19 -year -old child with a couple + 19 -year -old child, a specific dependent deduction of 450,000 yen will be applied. The resident tax amount in this case is as follows. {Annual income 10 million yen -salary income deduction 1.95 million yen- (Basic deduction 430,000 yen + social insurance deduction 1.3 million yen + spouse deduction 330,000 yen + specific dependent deduction 450,000 yen)} Yen = 559,000 yen Compared to households with no children, the resident tax amount is calculated to be reduced by 45,000 yen. The number of children over 16 years old and other dependent relatives, the lower the resident tax.
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