Main changes of 2021 municipal tax, metropolitan inhabitant tax

●The amount of basic deduction has been increased by 100,000 yen, changed from 330,000 yen to 430,000 yen. ●If the total income exceeds 24 million yen, it will gradually decrease in three stages. Employment income deduction and public pension deduction decreased

●The single-parent deduction applies to children who share their livelihood (excluding cases where the total income is 480,000 yen or less and the child is considered a dependent of another tax payer), regardless of marital status or gender. A deduction of 300,000 yen is applied to single people (limited to total income of 5 million yen or less).The deduction for widows is for those who have lost or divorced their husbands and have not remarried, or those whose husbands are unknown whether they are alive or dead. However, if you have dependent relatives other than children (limited to a total income of 5 million yen or less), the deduction amount is 260,000 yen.Note: However, if you are widowed or alive or dead and your total income is 5 million yen or less, It doesn't matter whether you have dependents or not.