Residence tax and NHI

Hi all,

I'm wondering how residence tax and NHI premiums are calculated. In particular, the taxable income portion to which the tax rates are applied. I know it can vary by prefecture – I'm living in Gifu City.

Last year, declared employment income of about 6,000,000 yen and capital gains (separate taxation) of about 2,200,000 yen. On my residence tax slips this year, I can see the taxable income figure they are using is approx 3,700,000 yen and the figure used for nhi is 6,100,000 (I can confirm I'm the only insured person in the household).

While I am studying hard, I can't at this stage read or speak Japanese at a high level, and I'm struggling to work out how these figures have been calculated.

Any ideas?

Thanks everyone