Please tell us about the relationship between part income and municipal tax and prefectural tax.

If the amount of part-time income is less than 1 million yen, if there is no other income, neither municipal tax, prefectural tax and income tax will be levied.
In addition, if the amount of part-time income is less than 1,030,000 yen, municipal tax and prefectural tax will be levied, but income tax will not be levied. However, even if the income exceeds this amount, income tax may not be levied if there is income deduction.

If the taxpayer's total income is less than 10 million yen and the spouse has part-time income, if the annual income of that part is less than 1,030,000 yen, if the spouse is under 70, municipal tax・ You can receive a spouse deduction of up to 330,000 yen for prefectural tax and up to 380,000 yen for income tax.
If your spouse is 70 years or older, you can receive a spouse deduction of up to 380,000 yen for municipal tax and prefectural tax and up to 480,000 yen for income tax.
If the taxpayer's total income is more than 9 million yen to 9.5 million yen or less, or from more than 9.5 million yen to less than 10 million yen, the applicable spouse deduction will be gradually reduced.

5 Part-time income and taxes…