What is shown: Using 2026 salary income and FY2027 resident tax, the calculator starts with the resident income levy after adjustment credit and before other tax credits. It takes the lowest of (1) the statutory 20% special-credit-cap formula, (2) available resident levy plus JPY2,000 for a conservative low-income boundary, and (3) 30% of total income, then floors the result to JPY1,000. Boundary (2) is an additional product constraint.
What is not shown: This is not a final filing amount, a return-gift valuation or a guarantee of a JPY2,000 total personal cost. It excludes mortgage, medical, iDeCo, life-insurance and other deductions or credits, non-salary income, municipal surtaxes and final filing rounding.
Sources: See the NTA salary-income deduction, NTA income-tax basic deduction, and Yokohama's resident special-credit cap.
🎁 Furusato Nozei Reference Cap Calculator
Estimate a donation reference amount from 2026 salary income and fixed household conditions, using the statutory 20% resident special-credit cap for FY2027. This is a salary-only estimate.
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What this reference includes
Furusato Nozei Reference Cap Guide: 2026 Donations and FY2027 Resident Tax
How to read the reference and the JPY2,000 figure
The main result is a reference based on the statutory 20% resident special-credit cap. It applies fixed household conditions to a person with salary income only and floors the result to JPY1,000. At JPY5M salary, single with no dependants and automatic insurance, the reference is JPY57,000; subtracting JPY2,000 gives the separate arithmetic display of JPY55,000. That second number is not the tax relief actually received and does not guarantee a JPY2,000 total personal cost. See the NTA donation-deduction limits for the basic credit boundaries.
Deductions used for 2026 income tax and FY2027 resident tax
The income-tax basic deduction is JPY1.04M up to JPY4.89M total income, then JPY670k up to JPY6.55M, JPY620k up to JPY23.5M, JPY480k up to JPY24M, JPY320k up to JPY24.5M, JPY160k up to JPY25M, and zero above JPY25M. Resident tax uses a separate basic deduction: JPY430k up to JPY24M, JPY290k up to JPY24.5M, JPY150k up to JPY25M, then zero. The salary-income deduction has a JPY740k floor through JPY2.2M salary; below JPY6.6M its exact table includes JPY1,000 bands and is not a simple continuous percentage. The model keeps the calendars separate using the NTA 2026 salary table and a municipal resident-deduction table.
Fixed household scenarios and filing differences
The three spouse scenarios assume a spouse under 70 with zero income. A child has zero income, shares the taxpayer's livelihood and is an eligible domestic dependant; the two age bands are 16–18 and 19–22. The spouse deduction phases down at taxpayer total income of JPY9M, JPY9.5M and JPY10M. Scenarios with a child under 23 apply the salary-income adjustment above JPY8.5M salary, capped at JPY150k. Single and dual-income scenarios claim no spouse or dependant deduction and no under-23 adjustment. One-Stop and tax-return filing use different credit paths and rounding, and a donation can affect an income-tax bracket, so this reference does not promise the same final ceiling under both procedures.