Tax/Income Deduction
- Japanese
- 所得控除
Shotoku koujo
An amount that can be deducted from your income. This will reduce the tax amount. The deducted amount is different between income tax and residence tax.
Reduction, Examption, Deduction
Deduction
| Deduction name | Explanation | Residence tax deduction amount | Income tax deduction amount |
| Basic deduction | Deduction for the person. Anyone can use it. | 430,000 yen | 480,000 yen |
|
Spouse deduction Special spouse deduction |
Tax deduction for spouse dependents | ~ 330,000 yen | ~ 380,000 yen |
| Deduction for dependents (general) | Can be used for 16 years or older dependents. | 330,000 yen | 380,000 yen |
| Dependent deduction (specific) | As of December 31, 19 to 23 years old dependents | 450,000 yen | 630,000 yen |
|
* Deduction for dependents can be used per person. The target person's annual salary must be 1.03 million yen or less. |
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| Single-parent deduction |
Those who are not married or whose spouse is not clear whether they are alive or dead
|
300,000 yen | 350,000 yen |
|
＊Meet the following requirements. You have children. Income of 5 million yen or less. Not in a common-law marriage. |
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| Life insurance premium deduction |
Can be used with a life insurance premium.
|
~ 35,000 yen | ~ 50,000 yen |
| ＊Every year from September to October, the life insurance company will send you a proof of the premium, so submit it to the company. | |||
| Earthquake insurance deduction | Can be used with earthquake insurance premiums. | ~ 25,000 yen | ~ 50,000 yen |
Links of Keywords
Others (Note,important Points, Points)
★ If you forget to report year-end adjustment at the end of the year, file a tax return.