Rules of
Daily Life

Japanese Taxation System Taxation of Foreign Nationals Income Tax Income Tax Returns Tax Deductions Income from Wages and Salaries Inhabitant’s Tax Consumption Tax and Local Consumption Tax Stamp Tax End of Year Tax Adjustments << Back to English Index << HOME

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 Those Eligible Amount of Deduction *Miscellaneous Loss Victims of disaster Based upon amount of loss *Medical Expenses Those with medical expenses over 100,000 yen Amount of the expense exceeding 100,000 yen (～2,000,000 yen) Social Insurance Those paying social insurance, etc. Total amount of social insurance contribution Small Business Provident Society Premium Mainly business persons who join Premium amount Life Insurance Those paying life insurance ～50,000 yen Accident Insurance Those paying fire insurance Short term: ～3,000 yen Long term: ～15,000 yen *Donation Those donating to schools or the government Amount of the donation exceeding 10,000 yen Disability The disabled ～270,000 yen (400,000 yen in special cases) Widow / Widower Those whose spouse is deceased 270,000 yen (350,000 yen in special cases) Working Student Working students 270,000 yen Spousal Those with a spouse with no income 380,000 yen (480,000 yen for seniors) Special Spousal Those with a spouse with no income Up to 380,000 yen Dependant Those with dependents 380,000 yen per dependent Basic Everybody 380,000 yen (N. B.) You must file a tax return in order to obtain these *deductions. There are some requirements of eligibility not listed above so please check with the tax office for further details.