Yes, it does. Depending on the income and age of individual family members, the maximum amount may be higher or lower.
Example: For a double income family (wage income of each is 1.41 million JPY or more), the maximum is higher than for a single income family (wage income of spouse is less than 1.41 million JPY). Conversely, the more children over the age of 16, the lower the maximum amount. (If a child is below the age of 16 on December 31st of the year you pay hometown tax, they are excluded from calculations.)
Please have exact knowledge of your family’s makeup, employment, and the ages of children if any to use hometown tax efficiently. Use our simulation tools
for more details.