{
 "protocol": "verified-facts/0.2",
 "key": "jp/resident-tax/per-capita-levy-municipal",
 "label": "Resident tax per-capita levy, municipal portion",
 "value": 3000,
 "unit": "JPY/year",
 "period": null,
 "effectiveFrom": "2024-04-01",
 "effectiveTo": null,
 "source": "https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/150790_06.html",
 "quote": "税額は4,000円（道府県民税が1,000円、市町村民税が3,000円）… 森林環境税（国税）が1,000円徴収",
 "verifiedDate": "2026-10-24",
 "nextScheduledRefresh": "2026-11-28",
 "status": "fresh",
 "ageDays": 1,
 "maxAgeDays": null,
 "scope": "Standard rate (標準税率) per person per year: 道府県民税 1,000 + 市町村民税 3,000, plus the national 森林環境税 1,000 collected with it from FY2024. Local surcharges (超過課税) are not included.",
 "hash": "sha256:70917b062832f0c91abf40fcd84e2b3dde13048abff9891b6af5582c4edfcf28",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..U1mDrWTAjRWHaBESmz3JbBKmpC_IyZz8P-unIy5FBm0VyDs361IPB0UHsdCtdPaXyNbhLqxWFeYHOOQZowtVBQ",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/jp/resident-tax/per-capita-levy-municipal",
  "text": "databutler.dev, verified 2026-10-24 against https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/150790_06.html"
 }
}