住民税の計算は?What is calculation of resident tax?

住民税は前年の所得を基準に今年納める住民税の金額を計算します。所得の計算期間は前年1月~前年12月、住民税の納付期間は今年6月~翌年5月となります。
Resident tax is calculated based on prior year’s taxable income. The calculation period of taxable income is from last January to last December and the payment period of resident tax is from this June to next May.

 

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