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Historical Changes in Income Tax Rates

 

(thousand yen)

After the Reform
of 1987

After the Reform
of 1988

After the Reform
of 1995

After the Reform
of 1999

Taxable Income

Rate

Taxable Income

Rate

Taxable Income

Rate

Taxable Income

Rate

not over   not over   not over   not over  
               
               
               
               
               

1,500

10.5%

           

(4,767)

             
               

2,000

12%

           

(5,423)

             
               

3,000

16%

3,000

10%

3,300

10%

3,300

10%

(6,625)

 

(7,039)

 

[7,784]

 

[7,956]

 
               
               
               

5,000

20%

           

(8,897)

             
               

6,000

25%

6,000

20%

       

(10,031)

 

(10,415)

         
               

8,000

30%

           

(11,963)

     

9,000

20%

9,000

20%

       

[13,547]

 

 

[13,705]
 

10,000

35%

10,000

30%

       

(14,068)

 

(14,257)

         
               

12,000

40%

           

(16,173)

             
               

15,000

45%

           

(19,331)

     

18,000

30%

18,000

30%

       

[23,021]

 

[23,178]

 
   

20,000

40%

   

over 18,000

 

37%
   

(24,784)

         
               

30,000

50%

over 20,000

50%

30,000

40%

   

(35,121)

     

[35,652]

     
               

50,000

55%

   

over 30,000

50%

   

(56,173)

             
               

over 50,000

60%

           
 

Brackets

12

Brackets

5

Brackets

5

Brackets

4

(Notes) 1. (  ) indicates employment income of a married couple with two children.
2. [  ] indicates employment income of a married couple with two children (one of the children is between 16 and 22 years of age)

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