{
 "protocol": "verified-facts/0.2",
 "key": "jp/income-tax/employment-income-deduction-minimum",
 "label": "Employment income deduction, minimum amount (salary up to 2.2 million yen), 2026 and 2027 tax years (in force from 2026-12-01)",
 "value": 740000,
 "unit": "JPY",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.htm",
 "quote": "2,200,000円まで 740,000円／8,500,001円以上 1,950,000円（上限）",
 "verifiedDate": "2026-10-24",
 "nextScheduledRefresh": "2026-11-28",
 "status": "fresh",
 "ageDays": 1,
 "maxAgeDays": null,
 "previous": {
  "value": 650000,
  "period": "2025",
  "source": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.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:c11aab70fec19c96148cd23750d37c59a74be99c94e6fdf1aa65127d85a1c995",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..ErL3Yl-Vv7TthR_ZpMtf9i1pjkSClo1v1kUeCQO3tnNRurhbQhPew26p-6upnNLhdJZKt2JZmbQJfCEvq_-WDw",
  "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-minimum",
  "text": "databutler.dev, verified 2026-10-24 against https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.htm"
 }
}