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.