Tax deductions
Tax deductions take into consideration individual circumstances and household composition with the aim of ensuring that each taxpayer carries an appropriate tax burden.
Deduction name |
Japanese |
Deduction |
Amount of deduction |
---|---|---|---|
Miscellaneous loss deduction |
雑損控除, zasson koujo |
Those who have suffered damages due to fire or other natural disaster |
Based upon amount of loss |
Medical expenses deduction |
医療費控除, iryouhi koujo |
Those with medical expenses over JPY 100,000, etc |
Amount of the expense exceeding 100,000 yen (depends on income) (~2,000,000 yen) |
Social insurance deduction |
社会保険料控除, shakai hokenryou koujo |
Those paying national health insurance tax (contributions), national pension insurance, employee’s pension insurance/national pension contributions, and other social insurance. |
Total amount of social insurance contribution |
Deduction for small businesses that pay premiums on kyousai-type insurance |
小規模企業共済等掛金控除, shoukibo kigyou kyousaitou kakekin koujo |
Entrepreneurs, etc |
Premium amount |
Life insurance deduction |
生命保険料控除, seimei hokenryou koujo |
Those paying life insurance |
(Up to 120,000 yen) Up to 40,000 yen For every policy entered on or before Dec. 31, 2009: Up to 50,000 yen |
Earthquake insurance premium deduction |
地震保険料控除, jishin hokenryou koujo |
Those paying earthquake insurance |
Varies, inquire with a National Tax Office. |
Donation deduction |
寄附金控除, kifukin koujo |
Those donating to schools or the government |
Varies; inquire with a National Tax Office |
Deduction for people with disabilities |
障がい者控除, shougaisha koujo |
People with disabilities |
~ 270,000 yen (400,000 yen in special cases of disability) |
Deceased spouse deduction |
寡婦(寡夫)控除, kafu (kafu) koujo |
Those who spouse is deceased, etc |
270,000 yen (350,000 yen in special cases) |
Working students deduction |
勤労学生控除, kinrou gakusei koujo |
Working students |
270,000 yen |
Spouse deduction |
配偶者控除, haiguusha koujo |
Those with a spouse with almost no income |
380,000 yen, or more in special cases (480,000 yen for seniors) |
Special spouse deduction |
配偶者特別控除, haiguusha tokubetsu koujo |
Those with a spouse with very low income (special case) |
Up to 380,000 yen |
Dependent deduction |
扶養控除, fuyou koujo |
Those with dependents |
380,000 yen per dependent |
Basic deduction |
基礎控除, kiso koujo |
Everybody |
380,000 yen |
Income from wages and salaries
As a rule, income from wages and salaries is calculated by subtracting predetermined deductions from salaries and wages earnings. For further information please consult your company’s salary office or the Tax Office.
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