{"country":"JP","series":"income-tax","value":[{"min":0,"max":1950000,"rate":5},{"min":1950000,"max":3300000,"rate":10},{"min":3300000,"max":6950000,"rate":20},{"min":6950000,"max":9000000,"rate":23},{"min":9000000,"max":18000000,"rate":33},{"min":18000000,"max":40000000,"rate":40},{"min":40000000,"max":null,"rate":45}],"unit":"percent, on annual taxable income in JPY (national income tax)","effective_from":"2015-01-01","last_confirmed":"2026-07-20","source":{"name":"National Tax Agency, Tax Answer No. 2260 'Shotokuzei no zeiritsu' (income tax rates), Income Tax Act Art. 89, law status as of 1 April 2025","url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm"},"notes":"Statutory Art. 89 thresholds served (1.95m/3.3m/6.95m/9m/18m/40m yen). The NTA quick-calculation table shows band tops as 1,949,000 etc. because taxable income is rounded DOWN to the nearest 1,000 yen before applying rates - same schedule, presentation artifact. Quick deductions: 0 / 97,500 / 427,500 / 636,000 / 1,536,000 / 2,796,000 / 4,796,000 yen. This 7-bracket structure (45 percent top band) applies to income from calendar 2015 onward (2013 reform). NOT blended into these rates: (1) Special Reconstruction Income Tax, 2.1 percent OF the income tax amount, applies 2013-2037 (Act No. 117 of 2011), making the effective top national rate 45.945 percent; (2) local inhabitant tax of approximately 10 percent flat (prefectural + municipal) levied separately on prior-year income, taking the top combined marginal rate to roughly 55.9 percent; (3) the FY2025 reform raised the basic deduction and related thresholds from 2025 without changing these brackets. Non-residents: flat 20.42 percent withholding on Japan-source employment income (incl. surtax). NTA page is Japanese-language.","confidence":"primary","stale":false,"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}