A Resident whose total income is 25,000,000 yen or less is allowed the amount specified in each of the following items for the category of case set forth in that item as a deduction from gross income, retirement income, or timber income for the year:
Changes on (Act No. 12 of 2026)
if the Resident's total income is 23,500,000 yen or less: 580,000 yen;
if the Resident's total income exceeds 23,500,000 yen but does not exceed 24,000,000 yen: 480,000 yen;
if the Resident's total income exceeds 24,000,000 yen but does not exceed 24,500,000 yen: 320,000 yen;
if the Resident's total income exceeds 24,500,000 yen but does not exceed 25,000,000 yen: 160,000 yen.
The deduction under the preceding paragraph is referred to as the basic personal exemption.
前項の規定による控除は、基礎控除という。
Read this with the articles around it
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
total incomemachine translation
「合計所得金額」
The total of a person's aggregate income, retirement income and timber income under Article 22, worked out without deducting losses carried forward from earlier years under Articles 70 and 71.
Short name set inArticle 83, paragraph (1), item (i)· applies only in this paragraph and in Article 83-2, paragraph (1); Article 84-2, paragraph (1); and Article 86, paragraph (1)