The amount of the income levy is the amount obtained by multiplying the total of the taxable gross income, the taxable retirement income and the taxable timber income by the rate determined on the basis of the standard tax rate of six percent (or eight percent, where the person liable for the income levy has a domicile within the area of a city under Article 252-19, paragraph (1) of the Local Autonomy Act (referred to as a "designated city" in Article 314-6 and Article 314-7)). In this case, the rate so determined must be a single rate.
The "taxable gross income", "taxable retirement income" or "taxable timber income" in the preceding paragraph means the gross income, the amount of retirement income or the amount of timber income, respectively, for the previous year after the deductions under the preceding Article.
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standard tax ratemachine translation
「標準税率」
The tax rate a local government (地方団体) should normally use when it levies a tax, which it need not follow where it finds this necessary for its finances or other reasons, and which the Minister for Internal Affairs and Communications (総務大臣) uses as the basis for calculating standard fiscal revenue (基準財政収入額) when setting the amounts of local allocation tax (地方交付税).
Defined inArticle 1, paragraph (1), item (v)· applies throughout the law
taxable timber incomemachine translation
「課税山林所得金額」
The previous year's timber income (山林所得金額) left after the income deductions under Article 34 (for prefectural inhabitant tax) or Article 314-2 (for municipal inhabitant tax).
Defined inArticle 35, paragraph (2)
previous yearmachine translation
「前年」
The calendar year before the year in which the first day of the fiscal year concerned falls.
Short name set inArticle 292, paragraph (1), item (vii)· applies only in this article and in Articles 295, 313 to 317-3 and 317-6 to 321-7-9
designated citymachine translation
「指定都市」
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
Short name set inArticle 314-3, paragraph (1)· applies only in this provision and in Articles 314-6 and 314-7
taxable timber incomemachine translation
「課税山林所得金額」
The previous year's timber income (山林所得金額) left after the income deductions under Article 34 (for prefectural inhabitant tax) or Article 314-2 (for municipal inhabitant tax).
Defined inArticle 314-3, paragraph (2)