①The 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.

②The "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.

①The standard tax rate of the corporation tax levy is six percent; provided, however, that even where the levy is imposed at a tax rate exceeding the standard tax rate, the rate must not exceed 8.4 percent.

②The tax rate of the corporation tax levy is the tax rate as of the last day of the computation period of the tax base of the corporation tax amount prescribed in Article 321-8, paragraph (1).

With respect to a person liable for the income levy whose total income for the previous year is 25,000,000 yen or less, a municipality is to deduct, from the amount of the income levy of that person under Article 314-3, the amount provided in the following items according to the classification of cases listed in those items.