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現在の位置 :  トップページ  ›  教育・文化 ›  国際・多文化共生  ›  English Information (英語の情報)  ›  Taxes  ›  Tax deductions


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Tax deductions

ID番号 N39035 更新日 平成29年4月19日

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)
For every policy entered on or after Jan. 1, 2010:

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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