If the amount of income such as salary of that year exceeds 15 million yen, salary income deduction will be fixed at 2,450,000 yen. This revision will be applied from the calculation of income tax for 2013.
1. When the amount of income is 650,000 yen or less
Salary income deduction amount = income amount
2. When the amount of income is more than 650,000 yen and less than 1,625,000 yen
Salary income deduction = 650,000 yen
3. When the amount of income is more than 1,625,000 yen and less than 1,800,000 yen
Salary income deduction amount = revenue amount X 0.4
4. When the amount of income is more than 1,800,000 yen and 3,600,000 yen or less
Salary income deduction amount = revenue amount X0.3 + 180,000 yen
5. When the amount of income is more than 3,600,000 yen and less than 6,600,000 yen
Salary income deduction amount = revenue amount X 0.2 + 540,000 yen
6. When the amount of income is more than 6,600,000 yen and less than 10,000,000 yen
Salary income deduction amount = revenue amount X0.1 + 1,200,000 yen
7. When the amount of income is more than 10,000,000 yen and less than 15,000,000 yen
Salary income deduction amount = revenue amount X 0.05 + 1,700,000 yen
8. When the amount of income is more than 15,000,000 yen
Salary income deduction = 2,450,000 yen