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International Comparison of Unit of Taxation and Basic Personal Exemption

 

U.S.A.

U.K.

Germany

France

Italy

Canada

Unit
of
Taxation

Choice between individual unit and joint unit
Choice between individual taxation and joint taxation (by joint return).
In case of joint taxation, it carries the same tax rate as individual taxation.
The figures of applied tax brackets are two times of original figures of bracket.

Individual unit

Choice between individual unit and joint unit (income-splitting method)
If choosing the income-splitting method (added prorated taxation), the taxable incomes of the husband and wife are totaled. Half of this total is used in the taxable for calculation of the tax due.
This amount of tax is then applied twice.

Household unit
The income-splitting method for "N" (an indefinite number) (added prorated tax for family members) is calculated as follows. The incomes of the husband, wife and dependent children are totaled and divided by the number of persons in the family. (cf. Note)
This amount is then applied to the tax table for calculation of the tax due, which is multiplied by the number of family members.

Individual unit

Individual unit

Basic
personal
exemp-
tion

basic
exemption

Personal exemption 2,750 dollars
[exemption and deduction from income]

4,335 pounds
[exemption and deduction from income]


Tax rate applied taxable income

Individual taxation

13,067 marks

Added prorated taxation

26,135 marks


Tax rate applied taxable income 26,100 francs

828,0001,068,000 lire
[Tax credit]
Income condition
Income of spouse is 5.5 million lire and less.

1,098 Canada dollars
[Tax credit]

 

Exemption
for spouse

Personal exemption 2,750 dollars
[exemption and deduction from income]
In case of choosing to file a joint return, the personal exemption is approved as $2,750 times two.
($2,750 is equivalent to the amount of the exemption for spouse.)

Joint exemption 197 pounds
[Tax credit]
In principle it is exempted from the tax levied on the husband. Tax balance is exempted from the tax levied on the wife. By choice, however, all or half of the exemption can be deducted from the tax levied on the wife. The remaining deduction can be transferred to the husband.

 

(Note) Family devisor
single

---------------------

------1

a couple

------------------

------2

a couple with 1 child

----2.5

a couple with 2 children

------3

a couple with 3 children

------4

a couple with 4 children

------5

An increment of one is then added for each dependent.

[1] Dependent(children) 188,874 lire
[2]
Other dependents
130,529 lire
[Tax credit]

Limit 915 Canada dollars
[Tax credit
A tax amount equivalent to 17% of the amount corresponding to the net income of the below-listed spouse is credited.

(a)

--  538 Canada $
--------5,380 Canada $

(b)

5385,918 Canada $
--------5,380 Canada $ -
(net income of spouse - 538 Canada $)

(c)

5,918 Canada $
--------no credit

Exemption
for
dependents

Personal exemption 2,750 dollars
[exemption and deduction from income]

 

In general no exemption is provided for dependents.

Choice between[1] and [2]

[1]

6,912 marks / a person [exemption and deduction from income]

[2]

1st, 2nd child 3,000 marks
3rd child 3,600 marks
after 4th child 4,200 marks
[Tax credit]

   

In general no exemption is provided for dependents


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