National Income Tax
National Income Tax is levied on Taxable Income after deduction of all relevant allowances and deductions.
Under the Aggregate Taxation Method, National Tax Rates are applied in a rising scale on tiers of income. (Since 2015)
The amount of all relevant allowances and deductions is not taxed - 0%
From ¥1 to ¥1,950,000 - 5%
From ¥1,950,001 to ¥3,300,000 - 10%
From ¥3,300,001 to ¥6,950,000 - 20%
From ¥6,950,001 to ¥9,000,000 - 30%
From ¥9,000,001 to ¥18,000,000 - 33%
From ¥18,000,001 to ¥40,000,000 - 40%
Greater than ¥40,000,001 - 45%
Between 2014 and 2037, the above tax rates are also subject to a 2.1% Surcharge for the Special Income Tax for Reconstruction (復興特別所得税).
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