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j-law-ruby 0.0.3

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data/vendor/rust/crates/j-law-registry/data/income_tax/deductions.json ADDED Viewed

@@ -0,0 +1,327 @@
+{
+  "domain": "income_tax_deduction",
+  "history": [
+    {
+      "effective_from": "2018-01-01",
+      "effective_until": "2019-12-31",
+      "status": "superseded",
+      "citation": {
+        "law_id": "shotoku-deduction",
+        "law_name": "所得税法",
+        "article": 86,
+        "paragraph": 1,
+        "amendment": "平成29年法律第4号",
+        "ministry": "財務省"
+      },
+      "params": {
+        "personal": {
+          "basic": {
+            "brackets": [
+              {
+                "label": "一律38万円",
+                "income_from": 0,
+                "income_to_inclusive": null,
+                "deduction_amount": 380000
+              }
+            ]
+          },
+          "spouse": {
+            "qualifying_spouse_income_max": 380000,
+            "taxpayer_income_brackets": [
+              {
+                "label": "900万円以下",
+                "taxpayer_income_from": 0,
+                "taxpayer_income_to_inclusive": 9000000,
+                "deduction_amount": 380000,
+                "elderly_deduction_amount": 480000
+              },
+              {
+                "label": "900万円超950万円以下",
+                "taxpayer_income_from": 9000001,
+                "taxpayer_income_to_inclusive": 9500000,
+                "deduction_amount": 260000,
+                "elderly_deduction_amount": 320000
+              },
+              {
+                "label": "950万円超1000万円以下",
+                "taxpayer_income_from": 9500001,
+                "taxpayer_income_to_inclusive": 10000000,
+                "deduction_amount": 130000,
+                "elderly_deduction_amount": 160000
+              },
+              {
+                "label": "1000万円超",
+                "taxpayer_income_from": 10000001,
+                "taxpayer_income_to_inclusive": null,
+                "deduction_amount": 0,
+                "elderly_deduction_amount": 0
+              }
+            ]
+          },
+          "dependent": {
+            "general_deduction_amount": 380000,
+            "specific_deduction_amount": 630000,
+            "elderly_cohabiting_deduction_amount": 580000,
+            "elderly_other_deduction_amount": 480000
+          }
+        },
+        "expense": {
+          "social_insurance": {},
+          "medical": {
+            "income_threshold_rate": { "numer": 5, "denom": 100 },
+            "threshold_cap_amount": 100000,
+            "deduction_cap_amount": 2000000
+          },
+          "life_insurance": {
+            "new_contract_brackets": [
+              {
+                "label": "2万円以下",
+                "paid_from": 0,
+                "paid_to_inclusive": 20000,
+                "rate": { "numer": 1, "denom": 1 },
+                "addition_amount": 0,
+                "deduction_cap_amount": 20000
+              },
+              {
+                "label": "2万円超4万円以下",
+                "paid_from": 20001,
+                "paid_to_inclusive": 40000,
+                "rate": { "numer": 1, "denom": 2 },
+                "addition_amount": 10000,
+                "deduction_cap_amount": 30000
+              },
+              {
+                "label": "4万円超8万円以下",
+                "paid_from": 40001,
+                "paid_to_inclusive": 80000,
+                "rate": { "numer": 1, "denom": 4 },
+                "addition_amount": 20000,
+                "deduction_cap_amount": 40000
+              },
+              {
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+                "paid_to_inclusive": null,
+                "rate": { "numer": 0, "denom": 1 },
+                "addition_amount": 40000,
+                "deduction_cap_amount": 40000
+              }
+            ],
+            "old_contract_brackets": [
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+                "rate": { "numer": 1, "denom": 1 },
+                "addition_amount": 0,
+                "deduction_cap_amount": 25000
+              },
+              {
+                "label": "2万5千円超5万円以下",
+                "paid_from": 25001,
+                "paid_to_inclusive": 50000,
+                "rate": { "numer": 1, "denom": 2 },
+                "addition_amount": 12500,
+                "deduction_cap_amount": 37500
+              },
+              {
+                "label": "5万円超10万円以下",
+                "paid_from": 50001,
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+                "rate": { "numer": 1, "denom": 4 },
+                "addition_amount": 25000,
+                "deduction_cap_amount": 50000
+              },
+              {
+                "label": "10万円超",
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+                "rate": { "numer": 0, "denom": 1 },
+                "addition_amount": 50000,
+                "deduction_cap_amount": 50000
+              }
+            ],
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+            "new_contract_cap_amount": 40000,
+            "old_contract_cap_amount": 50000,
+            "combined_cap_amount": 120000
+          },
+          "donation": {
+            "income_cap_rate": { "numer": 40, "denom": 100 },
+            "non_deductible_amount": 2000
+          }
+        }
+      }
+    },
+    {
+      "effective_from": "2020-01-01",
+      "effective_until": null,
+      "status": "active",
+      "citation": {
+        "law_id": "shotoku-deduction",
+        "law_name": "所得税法",
+        "article": 86,
+        "paragraph": 1,
+        "amendment": "平成30年法律第7号",
+        "ministry": "財務省"
+      },
+      "params": {
+        "personal": {
+          "basic": {
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+                "income_from": 0,
+                "income_to_inclusive": 24000000,
+                "deduction_amount": 480000
+              },
+              {
+                "label": "2400万円超2450万円以下",
+                "income_from": 24000001,
+                "income_to_inclusive": 24500000,
+                "deduction_amount": 320000
+              },
+              {
+                "label": "2450万円超2500万円以下",
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+                "income_to_inclusive": 25000000,
+                "deduction_amount": 160000
+              },
+              {
+                "label": "2500万円超",
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+                "income_to_inclusive": null,
+                "deduction_amount": 0
+              }
+            ]
+          },
+          "spouse": {
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+            "taxpayer_income_brackets": [
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+                "deduction_amount": 380000,
+                "elderly_deduction_amount": 480000
+              },
+              {
+                "label": "900万円超950万円以下",
+                "taxpayer_income_from": 9000001,
+                "taxpayer_income_to_inclusive": 9500000,
+                "deduction_amount": 260000,
+                "elderly_deduction_amount": 320000
+              },
+              {
+                "label": "950万円超1000万円以下",
+                "taxpayer_income_from": 9500001,
+                "taxpayer_income_to_inclusive": 10000000,
+                "deduction_amount": 130000,
+                "elderly_deduction_amount": 160000
+              },
+              {
+                "label": "1000万円超",
+                "taxpayer_income_from": 10000001,
+                "taxpayer_income_to_inclusive": null,
+                "deduction_amount": 0,
+                "elderly_deduction_amount": 0
+              }
+            ]
+          },
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+            "general_deduction_amount": 380000,
+            "specific_deduction_amount": 630000,
+            "elderly_cohabiting_deduction_amount": 580000,
+            "elderly_other_deduction_amount": 480000
+          }
+        },
+        "expense": {
+          "social_insurance": {},
+          "medical": {
+            "income_threshold_rate": { "numer": 5, "denom": 100 },
+            "threshold_cap_amount": 100000,
+            "deduction_cap_amount": 2000000
+          },
+          "life_insurance": {
+            "new_contract_brackets": [
+              {
+                "label": "2万円以下",
+                "paid_from": 0,
+                "paid_to_inclusive": 20000,
+                "rate": { "numer": 1, "denom": 1 },
+                "addition_amount": 0,
+                "deduction_cap_amount": 20000
+              },
+              {
+                "label": "2万円超4万円以下",
+                "paid_from": 20001,
+                "paid_to_inclusive": 40000,
+                "rate": { "numer": 1, "denom": 2 },
+                "addition_amount": 10000,
+                "deduction_cap_amount": 30000
+              },
+              {
+                "label": "4万円超8万円以下",
+                "paid_from": 40001,
+                "paid_to_inclusive": 80000,
+                "rate": { "numer": 1, "denom": 4 },
+                "addition_amount": 20000,
+                "deduction_cap_amount": 40000
+              },
+              {
+                "label": "8万円超",
+                "paid_from": 80001,
+                "paid_to_inclusive": null,
+                "rate": { "numer": 0, "denom": 1 },
+                "addition_amount": 40000,
+                "deduction_cap_amount": 40000
+              }
+            ],
+            "old_contract_brackets": [
+              {
+                "label": "2万5千円以下",
+                "paid_from": 0,
+                "paid_to_inclusive": 25000,
+                "rate": { "numer": 1, "denom": 1 },
+                "addition_amount": 0,
+                "deduction_cap_amount": 25000
+              },
+              {
+                "label": "2万5千円超5万円以下",
+                "paid_from": 25001,
+                "paid_to_inclusive": 50000,
+                "rate": { "numer": 1, "denom": 2 },
+                "addition_amount": 12500,
+                "deduction_cap_amount": 37500
+              },
+              {
+                "label": "5万円超10万円以下",
+                "paid_from": 50001,
+                "paid_to_inclusive": 100000,
+                "rate": { "numer": 1, "denom": 4 },
+                "addition_amount": 25000,
+                "deduction_cap_amount": 50000
+              },
+              {
+                "label": "10万円超",
+                "paid_from": 100001,
+                "paid_to_inclusive": null,
+                "rate": { "numer": 0, "denom": 1 },
+                "addition_amount": 50000,
+                "deduction_cap_amount": 50000
+              }
+            ],
+            "mixed_contract_cap_amount": 40000,
+            "new_contract_cap_amount": 40000,
+            "old_contract_cap_amount": 50000,
+            "combined_cap_amount": 120000
+          },
+          "donation": {
+            "income_cap_rate": { "numer": 40, "denom": 100 },
+            "non_deductible_amount": 2000
+          }
+        }
+      }
+    }
+  ]
+}

data/vendor/rust/crates/j-law-registry/data/income_tax/income_tax.json ADDED Viewed

@@ -0,0 +1,352 @@
+{
+  "domain": "income_tax",
+  "history": [
+    {
+      "effective_from": "1989-01-01",
+      "effective_until": "1994-12-31",
+      "status": "superseded",
+      "citation": {
+        "law_id": "shotoku-89",
+        "law_name": "所得税法",
+        "article": 89,
+        "paragraph": 1,
+        "amendment": "昭和63年12月30日法律第109号",
+        "ministry": "財務省"
+      },
+      "params": {
+        "brackets": [
+          {
+            "label": "300万円以下",
+            "income_from": 0,
+            "income_to_inclusive": 3000000,
+            "rate": { "numer": 10, "denom": 100 },
+            "deduction": 0
+          },
+          {
+            "label": "300万円超600万円以下",
+            "income_from": 3000001,
+            "income_to_inclusive": 6000000,
+            "rate": { "numer": 20, "denom": 100 },
+            "deduction": 300000
+          },
+          {
+            "label": "600万円超1000万円以下",
+            "income_from": 6000001,
+            "income_to_inclusive": 10000000,
+            "rate": { "numer": 30, "denom": 100 },
+            "deduction": 900000
+          },
+          {
+            "label": "1000万円超2000万円以下",
+            "income_from": 10000001,
+            "income_to_inclusive": 20000000,
+            "rate": { "numer": 40, "denom": 100 },
+            "deduction": 1900000
+          },
+          {
+            "label": "2000万円超",
+            "income_from": 20000001,
+            "income_to_inclusive": null,
+            "rate": { "numer": 50, "denom": 100 },
+            "deduction": 3900000
+          }
+        ],
+        "reconstruction_tax": null
+      }
+    },
+    {
+      "effective_from": "1995-01-01",
+      "effective_until": "1998-12-31",
+      "status": "superseded",
+      "citation": {
+        "law_id": "shotoku-89",
+        "law_name": "所得税法",
+        "article": 89,
+        "paragraph": 1,
+        "amendment": "平成6年12月2日法律第111号",
+        "ministry": "財務省"
+      },
+      "params": {
+        "brackets": [
+          {
+            "label": "330万円以下",
+            "income_from": 0,
+            "income_to_inclusive": 3300000,
+            "rate": { "numer": 10, "denom": 100 },
+            "deduction": 0
+          },
+          {
+            "label": "330万円超900万円以下",
+            "income_from": 3300001,
+            "income_to_inclusive": 9000000,
+            "rate": { "numer": 20, "denom": 100 },
+            "deduction": 330000
+          },
+          {
+            "label": "900万円超1800万円以下",
+            "income_from": 9000001,
+            "income_to_inclusive": 18000000,
+            "rate": { "numer": 30, "denom": 100 },
+            "deduction": 1230000
+          },
+          {
+            "label": "1800万円超3000万円以下",
+            "income_from": 18000001,
+            "income_to_inclusive": 30000000,
+            "rate": { "numer": 40, "denom": 100 },
+            "deduction": 3030000
+          },
+          {
+            "label": "3000万円超",
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+            "income_to_inclusive": null,
+            "rate": { "numer": 50, "denom": 100 },
+            "deduction": 6030000
+          }
+        ],
+        "reconstruction_tax": null
+      }
+    },
+    {
+      "effective_from": "1999-01-01",
+      "effective_until": "2006-12-31",
+      "status": "superseded",
+      "citation": {
+        "law_id": "shotoku-89",
+        "law_name": "所得税法",
+        "article": 89,
+        "paragraph": 1,
+        "amendment": "平成10年12月28日法律第125号",
+        "ministry": "財務省"
+      },
+      "params": {
+        "brackets": [
+          {
+            "label": "330万円以下",
+            "income_from": 0,
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+            "rate": { "numer": 10, "denom": 100 },
+            "deduction": 0
+          },
+          {
+            "label": "330万円超900万円以下",
+            "income_from": 3300001,
+            "income_to_inclusive": 9000000,
+            "rate": { "numer": 20, "denom": 100 },
+            "deduction": 330000
+          },
+          {
+            "label": "900万円超1800万円以下",
+            "income_from": 9000001,
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+            "rate": { "numer": 30, "denom": 100 },
+            "deduction": 1230000
+          },
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+            "income_to_inclusive": null,
+            "rate": { "numer": 37, "denom": 100 },
+            "deduction": 2490000
+          }
+        ],
+        "reconstruction_tax": null
+      }
+    },
+    {
+      "effective_from": "2007-01-01",
+      "effective_until": "2012-12-31",
+      "status": "superseded",
+      "citation": {
+        "law_id": "shotoku-89",
+        "law_name": "所得税法",
+        "article": 89,
+        "paragraph": 1,
+        "amendment": "平成18年3月31日法律第10号",
+        "ministry": "財務省"
+      },
+      "params": {
+        "brackets": [
+          {
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+            "income_from": 0,
+            "income_to_inclusive": 1950000,
+            "rate": { "numer": 5, "denom": 100 },
+            "deduction": 0
+          },
+          {
+            "label": "195万円超330万円以下",
+            "income_from": 1950001,
+            "income_to_inclusive": 3300000,
+            "rate": { "numer": 10, "denom": 100 },
+            "deduction": 97500
+          },
+          {
+            "label": "330万円超695万円以下",
+            "income_from": 3300001,
+            "income_to_inclusive": 6950000,
+            "rate": { "numer": 20, "denom": 100 },
+            "deduction": 427500
+          },
+          {
+            "label": "695万円超900万円以下",
+            "income_from": 6950001,
+            "income_to_inclusive": 9000000,
+            "rate": { "numer": 23, "denom": 100 },
+            "deduction": 636000
+          },
+          {
+            "label": "900万円超1800万円以下",
+            "income_from": 9000001,
+            "income_to_inclusive": 18000000,
+            "rate": { "numer": 33, "denom": 100 },
+            "deduction": 1536000
+          },
+          {
+            "label": "1800万円超",
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+            "income_to_inclusive": null,
+            "rate": { "numer": 40, "denom": 100 },
+            "deduction": 2796000
+          }
+        ],
+        "reconstruction_tax": null
+      }
+    },
+    {
+      "effective_from": "2013-01-01",
+      "effective_until": "2014-12-31",
+      "status": "superseded",
+      "citation": {
+        "law_id": "shotoku-89",
+        "law_name": "所得税法",
+        "article": 89,
+        "paragraph": 1,
+        "amendment": "平成18年3月31日法律第10号",
+        "ministry": "財務省"
+      },
+      "params": {
+        "brackets": [
+          {
+            "label": "195万円以下",
+            "income_from": 0,
+            "income_to_inclusive": 1950000,
+            "rate": { "numer": 5, "denom": 100 },
+            "deduction": 0
+          },
+          {
+            "label": "195万円超330万円以下",
+            "income_from": 1950001,
+            "income_to_inclusive": 3300000,
+            "rate": { "numer": 10, "denom": 100 },
+            "deduction": 97500
+          },
+          {
+            "label": "330万円超695万円以下",
+            "income_from": 3300001,
+            "income_to_inclusive": 6950000,
+            "rate": { "numer": 20, "denom": 100 },
+            "deduction": 427500
+          },
+          {
+            "label": "695万円超900万円以下",
+            "income_from": 6950001,
+            "income_to_inclusive": 9000000,
+            "rate": { "numer": 23, "denom": 100 },
+            "deduction": 636000
+          },
+          {
+            "label": "900万円超1800万円以下",
+            "income_from": 9000001,
+            "income_to_inclusive": 18000000,
+            "rate": { "numer": 33, "denom": 100 },
+            "deduction": 1536000
+          },
+          {
+            "label": "1800万円超",
+            "income_from": 18000001,
+            "income_to_inclusive": null,
+            "rate": { "numer": 40, "denom": 100 },
+            "deduction": 2796000
+          }
+        ],
+        "reconstruction_tax": {
+          "rate": { "numer": 21, "denom": 1000 },
+          "effective_from_year": 2013,
+          "effective_to_year_inclusive": 2037
+        }
+      }
+    },
+    {
+      "effective_from": "2015-01-01",
+      "effective_until": null,
+      "status": "active",
+      "citation": {
+        "law_id": "shotoku-89",
+        "law_name": "所得税法",
+        "article": 89,
+        "paragraph": 1,
+        "amendment": "平成25年3月30日法律第5号",
+        "ministry": "財務省"
+      },
+      "params": {
+        "brackets": [
+          {
+            "label": "195万円以下",
+            "income_from": 0,
+            "income_to_inclusive": 1950000,
+            "rate": { "numer": 5, "denom": 100 },
+            "deduction": 0
+          },
+          {
+            "label": "195万円超330万円以下",
+            "income_from": 1950001,
+            "income_to_inclusive": 3300000,
+            "rate": { "numer": 10, "denom": 100 },
+            "deduction": 97500
+          },
+          {
+            "label": "330万円超695万円以下",
+            "income_from": 3300001,
+            "income_to_inclusive": 6950000,
+            "rate": { "numer": 20, "denom": 100 },
+            "deduction": 427500
+          },
+          {
+            "label": "695万円超900万円以下",
+            "income_from": 6950001,
+            "income_to_inclusive": 9000000,
+            "rate": { "numer": 23, "denom": 100 },
+            "deduction": 636000
+          },
+          {
+            "label": "900万円超1800万円以下",
+            "income_from": 9000001,
+            "income_to_inclusive": 18000000,
+            "rate": { "numer": 33, "denom": 100 },
+            "deduction": 1536000
+          },
+          {
+            "label": "1800万円超4000万円以下",
+            "income_from": 18000001,
+            "income_to_inclusive": 40000000,
+            "rate": { "numer": 40, "denom": 100 },
+            "deduction": 2796000
+          },
+          {
+            "label": "4000万円超",
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+            "income_to_inclusive": null,
+            "rate": { "numer": 45, "denom": 100 },
+            "deduction": 4796000
+          }
+        ],
+        "reconstruction_tax": {
+          "rate": { "numer": 21, "denom": 1000 },
+          "effective_from_year": 2013,
+          "effective_to_year_inclusive": 2037
+        }
+      }
+    }
+  ]
+}