{
 "protocol": "verified-facts/0.2",
 "key": "jp/income-tax/basic-deduction-2026-income-up-to-1.32m",
 "label": "Basic deduction for the 2026 and 2027 tax years (in force from 2026-12-01), total income up to 1.32 million yen",
 "value": 1040000,
 "unit": "JPY",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1199.htm",
 "quote": "132万円以下 … 令和8年分 令和9年分 104万円",
 "verifiedDate": "2026-10-24",
 "nextScheduledRefresh": "2026-11-28",
 "status": "fresh",
 "ageDays": 1,
 "maxAgeDays": null,
 "previous": {
  "value": 950000,
  "period": "2025",
  "source": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1199.htm"
 },
 "scope": "NTA タックスアンサー No.1199 and No.1410 (令和8年4月1日現在法令等). The 令和8年分 amounts were enacted by the 令和8年度税制改正 and take effect from 2026-12-01 (applied at the 2026 year-end adjustment and 確定申告 for the 2026 tax year). Residents; for non-residents the basic deduction is capped (58万円 for 2025, 62万円 from 2026). Bands are 合計所得金額 (basic deduction) or 給与等の収入金額 (employment income deduction).",
 "hash": "sha256:696484451c104f52f04d295d53553dc90fc634216e3839d0e361fa0901e03cc8",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..JIm6PO4BLB9TRVPKP1oGcV7OH63xBBImmTD7vOOZ1_LHKbJtRP1AixKpVhsvrxtZAFq075AOv9GqMEXTvEufBw",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/jp/income-tax/basic-deduction-2026-income-up-to-1.32m",
  "text": "databutler.dev, verified 2026-10-24 against https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1199.htm"
 }
}