Tokyo Geek

Furusato Nozei - Hometown Tax System ​

Terminology ​

  • Salary income (給与収入, kyūyo shūnyū)
    • Salary income refers to the total gross income received from employment before deductions (such as social insurance or income tax).
  • Employment income (給与所得, kyūyo shotoku)
    • Employment income is the amount after subtracting the employment income deduction from the salary income.
    • [Employment income] = [Salary income] - [Employment income deduction]
    • [給与所得] = [給与収入] - [給与所得控除額]
  • Employment income deduction (給与所得控除額, kyūyo shotoku kōjogaku)
  • fixed ceiling (控除限度額, kōjo gendogaku)
    • The fixed ceiling refers to the maximum deductible amount for donations made through the furusato nozei system.
  • Withholding slip (源泉徴収票, gensen chōshūhyō)
    • The withholding slip is a document provided by employers that details an employee's income and the taxes withheld for the year.
  • Gross amount (額面, gakumen)
    • The gross amount refers to the total income before any deductions such as taxes or social insurance contributions.

Useful websites ​

What Is Furusato Nozei? The Japanese Tax Benefit That Gets You Free Stuff - GaijinPot

ふるさと納税の限度額を計算！控除上限額シミュレーション | ふるさと納税サイト「ふるなび」

ふるさと納税における「年収」とは？正しい確認方法と控除額の調べ方を解説 ｜ ふるラボ