{
 "protocol": "verified-facts/0.2",
 "key": "jp/income-tax/basic-deduction-table",
 "label": "Basic deduction (基礎控除) by total income band (万円) for each year column: 2024 and before, 2025, 2026–2027, 2028 and after",
 "value": {
  "2025": {
   "<=1.32m": 950000,
   "1.32m-3.36m": 880000,
   "3.36m-4.89m": 680000,
   "4.89m-6.55m": 630000,
   "6.55m-23.5m": 580000,
   "23.5m-24m": 480000,
   "24m-24.5m": 320000,
   "24.5m-25m": 160000,
   ">25m": 0
  },
  "2024_and_before": {
   "<=1.32m": 480000,
   "1.32m-3.36m": 480000,
   "3.36m-4.89m": 480000,
   "4.89m-6.55m": 480000,
   "6.55m-23.5m": 480000,
   "23.5m-24m": 480000,
   "24m-24.5m": 320000,
   "24.5m-25m": 160000,
   ">25m": 0
  },
  "2026_2027": {
   "<=1.32m": 1040000,
   "1.32m-3.36m": 1040000,
   "3.36m-4.89m": 1040000,
   "4.89m-6.55m": 670000,
   "6.55m-23.5m": 620000,
   "23.5m-24m": 480000,
   "24m-24.5m": 320000,
   "24.5m-25m": 160000,
   ">25m": 0
  },
  "2028_and_after": {
   "<=1.32m": 990000,
   "1.32m-3.36m": 620000,
   "3.36m-4.89m": 620000,
   "4.89m-6.55m": 620000,
   "6.55m-23.5m": 620000,
   "23.5m-24m": 480000,
   "24m-24.5m": 320000,
   "24.5m-25m": 160000,
   ">25m": 0
  }
 },
 "unit": "JPY",
 "period": null,
 "effectiveFrom": "2025-01-01",
 "effectiveTo": null,
 "source": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1199.htm",
 "quote": "132万円以下 48万円 95万円 104万円 99万円／132万円超336万円以下 88万円 62万円／489万円超655万円以下 63万円 67万円",
 "verifiedDate": "2026-10-24",
 "nextScheduledRefresh": "2026-11-28",
 "status": "fresh",
 "ageDays": 1,
 "maxAgeDays": null,
 "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": "sha256:2501ad21a2c81dad02521aa2676c8476ee97d8b9ecd1e041078c7d0025542217",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..GALPh4QxgFd-cZEx4KRSXI3D5Fa6EezMNmGcDchbYprAkC4YmKgGWN61uejwHSIVWdpAHr9DrLCirLp02s5qBQ",
  "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-table",
  "text": "databutler.dev, verified 2026-10-24 against https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1199.htm"
 }
}