With regard to the amount of the basic deduction for income tax for tax year 2028 and subsequent tax years, the government is, as a basic rule, to conduct a review every two years, based on the amount obtained by multiplying the amount of the basic deduction for income tax after the most recent review by the rate of change in the national consumer price index compiled by the Ministry of Internal Affairs and Communications over the two years following that review, and the same applies to the minimum guaranteed amount of the salary income deduction.