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Basic deduction for the 2026 and 2027 tax years (in force from 2026-12-01), total income up to 1.32 million yen

1040000 JPY

2026, from 2026-01-01 · verified 2026-10-24 against the official source

132万円以下 … 令和8年分令和9年分 104万円

key: jp/income-tax/basic-deduction-2026-income-up-to-1.32m
value: 1040000 JPY
period: 2026
effective: 2026-01-01 to date
source: https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1199.htm
verified: 2026-10-24 — fresh (13 days ago; next check by 2026-11-28)
next expected change: none named (irregular: changed by statute or order on no fixed date)
source checked: 2026-11-02 (the newest day the automated check fetched the source page)
previous: 950000 JPY (2025)
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: EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/jp/income-tax/basic-deduction-2026-income-up-to-1.32m?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/jp/income-tax/basic-deduction-2026-income-up-to-1.32m

{
  "protocol": "verified-facts/0.3",
  "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",
  "changeCadence": "irregular",
  "nextExpectedChange": null,
  "sourceCheckedAt": "2026-11-02",
  "status": "fresh",
  "ageDays": 13,
  "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/facts/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"
  }
}