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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

{"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}} JPY

from 2025-01-01 · verified 2026-10-24 against the official source

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
key
jp/income-tax/basic-deduction-table
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}} JPY
period
—
effective
2025-01-01 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)
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
EdDSA, key db-2026-10 — keys

As JSON

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

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