{
 "protocol": "verified-facts/0.2",
 "key": "jp/income-tax/employment-income-deduction-2025",
 "label": "Employment income deduction (給与所得控除) by salary band, 2025",
 "value": {
  "<=1.9m": "650,000円",
  "1.9m-3.6m": "収入金額×30%+80,000円",
  "3.6m-6.6m": "収入金額×20%+440,000円",
  "6.6m-8.5m": "収入金額×10%+1,100,000円",
  ">8.5m": "1,950,000円（上限）"
 },
 "unit": "JPY (amount or formula on salary income)",
 "period": "2025",
 "effectiveFrom": "2025-01-01",
 "effectiveTo": "2025-12-31",
 "source": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.htm",
 "quote": "令和7年分 1,900,000円まで 650,000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": "sha256:823f10cd061c7d1a86331848bdeb5430d08c498d98637f8b314786fced9182e7",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..SZU8e2tYbFLAk-chYZr2dN8yrv8Ylh-PKxPdzpXxBTNH_q5sPmKIXVNt-xH9Rq_UrXl2ZoDXeCGg1rM7NGOZCA",
  "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/employment-income-deduction-2025",
  "text": "databutler.dev, verified 2026-10-24 against https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.htm"
 }
}