Average tax - Heikinkazei

Japanese: 平均課税 - へいきんかぜい

A special tax calculation method for reducing the burden of income tax and local resident tax on variable income and temporary income (Article 90 of the Income Tax Law, Article 36 and Article 314-4 of the Local Tax Law). Under the current progressive tax rate, for example, a person with a taxable income of 3.5 million yen one year and 500,000 yen the next year will have a significant difference in income tax and local resident tax burden, even if the total taxable income for the two years is the same, 4 million yen, between a person with a taxable income of 3.5 million yen one year and 500,000 yen the next year and a person with a taxable income of 2 million yen one year and 2 million yen the next year.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

変動所得および臨時所得について所得税や住民税の負担を軽減するための特別の税額の計算方法(所得税法90条，地方税法36条，314条の4)。現在の累進税率のもとでは，たとえば，ある年の課税所得金額350万円，翌年の課税所得金額50万円の人と，ある年の課税所得金額200万円，翌年の課税所得金額200万円の人とでは，2年間の課税所得金額の合計が同じ400万円でも，所得税や住民税の負担に相当のひらきがでてくる。

出典　株式会社平凡社世界大百科事典第２版について　情報

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