총 468페이지
436페이지 본문시작
24
2018년지방재정발전세미나발표논문집
[부록] 일본 고향세 납세자의 전액공제 연간상한액 기준
(단위:엔,2,000엔제외)
맞벌이
부부
가족구성
부부/맞벌이
맞벌이
부부
독신
＋자녀2
＋자녀2
＋자녀1
＋자녀1
＋자녀1
또는맞벌이
(대학생＋
(대학생＋
급여소득
(고교생)
(대학생)
(고교생)
고교생)
고교생)
300만엔
28,000
19,000
15,000
11,000
7,000
-
325만엔
31,000
23,000
18,000
14,000
10,000
3,000
350만엔
34,000
26,000
22,000
18,000
13,000
5,000
375만엔
38,000
29,000
25,000
21,000
17,000
8,000
400만엔
42,000
33,000
29,000
25,000
21,000
12,000
425만엔
45,000
37,000
33,000
29,000
24,000
16,000
450만엔
51,000
41,000
37,000
33,000
28,000
20,000
475만엔
56,000
45,000
40,000
36,000
32,000
24,000
500만엔
61,000
49,000
44,000
40,000
36,000
28,000
525만엔
65,000
56,000
49,000
44,000
40,000
31,000
550만엔
69,000
60,000
57,000
48,000
44,000
35,000
575만엔
73,000
64,000
61,000
56,000
48,000
39,000
600만엔
77,000
69,000
66,000
60,000
57,000
43,000
625만엔
81,000
73,000
70,000
64,000
61,000
48,000
650만엔
97,000
77,000
74,000
68,000
65,000
53,000
675만엔
102,000
81,000
78,000
73,000
70,000
62,000
700만엔
108,000
88,000
83,000
78,000
75,000
66,000
725만엔
113,000
104,000
88,000
82,000
79,000
71,000
750만엔
118,000
109,000
106,000
87,000
84,000
76,000
775만엔
124,000
114,000
111,000
105,000
89,000
80,000
800만엔
129,000
120,000
116,000
110,000
107,000
85,000
825만엔
135,000
125,000
122,000
116,000
112,000
90,000
850만엔
140,000
131,000
127,000
121,000
118,000
108,000
875만엔
145,000
136,000
132,000
126,000
123,000
113,000
900만엔
151,000
141,000
138,000
132,000
128,000
119,000
925만엔
157,000
148,000
144,000
138,000
135,000
125,000
950만엔
163,000
154,000
150,000
144,000
141,000
131,000
975만엔
170,000
160,000
157,000
151,000
147,000
138,000
1,000만엔
176,000
166,000
163,000
157,000
153,000
144,000
1,100만엔
213,000
194,000
191,000
185,000
181,000
172,000
1,200만엔
242,000
232,000
229,000
222,000
219,000
200,000
1,300만엔
271,000
261,000
258,000
252,000
248,000
238,000
1,400만엔
355,000
343,000
339,000
331,000
277,000
267,000
1,500만엔
389,000
377,000
373,000
366,000
361,000
350,000
1,600만엔
424,000
412,000
408,000
400,000
396,000
384,000
1,700만엔
458,000
446,000
442,000
435,000
430,000
419,000
1,800만엔
493,000
481,000
477,000
469,000
465,000
453,000
1,900만엔
528,000
516,000
512,000
505,000
500,000
489,000
2,000만엔
564,000
552,000
548,000
540,000
536,000
524,000
2,100만엔
599,000
587,000
583,000
576,000
571,000
560,000
2,200만엔
635,000
623,000
619,000
611,000
607,000
595,000
2,300만엔
767,000
754,000
749,000
741,000
642,000
631,000
2,400만엔
808,000
795,000
790,000
781,000
776,000
763,000
2,500만엔
849,000
835,000
830,000
822,000
817,000
804,000
*자료：?務省(http：//www.soumu.go.jp)ふるさと納?に?する現況調査結果の?要(18.6.26).
2018년지방재정발전세미나발표논문집
[부록] 일본 고향세 납세자의 전액공제 연간상한액 기준
(단위:엔,2,000엔제외)
맞벌이
부부
가족구성
부부/맞벌이
맞벌이
부부
독신
＋자녀2
＋자녀2
＋자녀1
＋자녀1
＋자녀1
또는맞벌이
(대학생＋
(대학생＋
급여소득
(고교생)
(대학생)
(고교생)
고교생)
고교생)
300만엔
28,000
19,000
15,000
11,000
7,000
-
325만엔
31,000
23,000
18,000
14,000
10,000
3,000
350만엔
34,000
26,000
22,000
18,000
13,000
5,000
375만엔
38,000
29,000
25,000
21,000
17,000
8,000
400만엔
42,000
33,000
29,000
25,000
21,000
12,000
425만엔
45,000
37,000
33,000
29,000
24,000
16,000
450만엔
51,000
41,000
37,000
33,000
28,000
20,000
475만엔
56,000
45,000
40,000
36,000
32,000
24,000
500만엔
61,000
49,000
44,000
40,000
36,000
28,000
525만엔
65,000
56,000
49,000
44,000
40,000
31,000
550만엔
69,000
60,000
57,000
48,000
44,000
35,000
575만엔
73,000
64,000
61,000
56,000
48,000
39,000
600만엔
77,000
69,000
66,000
60,000
57,000
43,000
625만엔
81,000
73,000
70,000
64,000
61,000
48,000
650만엔
97,000
77,000
74,000
68,000
65,000
53,000
675만엔
102,000
81,000
78,000
73,000
70,000
62,000
700만엔
108,000
88,000
83,000
78,000
75,000
66,000
725만엔
113,000
104,000
88,000
82,000
79,000
71,000
750만엔
118,000
109,000
106,000
87,000
84,000
76,000
775만엔
124,000
114,000
111,000
105,000
89,000
80,000
800만엔
129,000
120,000
116,000
110,000
107,000
85,000
825만엔
135,000
125,000
122,000
116,000
112,000
90,000
850만엔
140,000
131,000
127,000
121,000
118,000
108,000
875만엔
145,000
136,000
132,000
126,000
123,000
113,000
900만엔
151,000
141,000
138,000
132,000
128,000
119,000
925만엔
157,000
148,000
144,000
138,000
135,000
125,000
950만엔
163,000
154,000
150,000
144,000
141,000
131,000
975만엔
170,000
160,000
157,000
151,000
147,000
138,000
1,000만엔
176,000
166,000
163,000
157,000
153,000
144,000
1,100만엔
213,000
194,000
191,000
185,000
181,000
172,000
1,200만엔
242,000
232,000
229,000
222,000
219,000
200,000
1,300만엔
271,000
261,000
258,000
252,000
248,000
238,000
1,400만엔
355,000
343,000
339,000
331,000
277,000
267,000
1,500만엔
389,000
377,000
373,000
366,000
361,000
350,000
1,600만엔
424,000
412,000
408,000
400,000
396,000
384,000
1,700만엔
458,000
446,000
442,000
435,000
430,000
419,000
1,800만엔
493,000
481,000
477,000
469,000
465,000
453,000
1,900만엔
528,000
516,000
512,000
505,000
500,000
489,000
2,000만엔
564,000
552,000
548,000
540,000
536,000
524,000
2,100만엔
599,000
587,000
583,000
576,000
571,000
560,000
2,200만엔
635,000
623,000
619,000
611,000
607,000
595,000
2,300만엔
767,000
754,000
749,000
741,000
642,000
631,000
2,400만엔
808,000
795,000
790,000
781,000
776,000
763,000
2,500만엔
849,000
835,000
830,000
822,000
817,000
804,000
*자료：?務省(http：//www.soumu.go.jp)ふるさと納?に?する現況調査結果の?要(18.6.26).
436페이지 본문끝
메뉴
현재 포커스의 아래내용들은 동일한 컨텐츠를 가지고 페이지넘김 효과및 시각적 효과를 제공하는 페이지이므로 스크린리더 사용자는 여기까지만 낭독하시고 위의 페이지이동 링크를 사용하여 다음페이지로 이동하시기 바랍니다.