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Necessary expense

Last update date May 1, 2020

For example, the stocking price for products, depreciation and amortization of assets for business and salary of employee become expense to get income with business income by storekeeping and say such an expense with necessary expense.

In addition, 500,000 yen (business full-time union official deduction: about spouse 860,000 yen) is done with necessary expense to people except blue return each, and amount of money (the amount of blue business full-time union official salary) that paid salary equivalency sum to pay to families who engage there exclusively in income tax about people who did blue return as necessary expense is subtracted from income amount of money when business management is run by family-like company.

About salaried employees such as office workers, we calculate deduction according to income amount of money as thing as a substitute for necessary expense as follows.

Income amount of money and deductions such as salaries
Income amounts of money such as salaries Earned income deduction (note)
1.625 million yen or less 650,000 yen
1.8 million yen or less more than 1.625 million yen *40% of income amounts of money such as salaries
3.6 million yen or less more than 1.8 million yen Income amount of money *30% +18 ten thousand Japanese yen such as salaries
6.6 million yen or less more than 3.6 million yen Income amount of money *20% +54 ten thousand Japanese yen such as salaries
10 million yen or less more than 6.6 million yen Income amount of money *10% +120 ten thousand Japanese yen such as salaries
More than 10 million yen 2.2 million yen (the upper limit)

(note), as for the real earned income deduction when income amounts of money such as salaries are less than 6.6 million yen, it is sum that sought by table of table 5 (laws and ordinances data offer system) (the outside site) according to Income Tax Law.
In addition, the upper limit of earned income deduction was changed from municipal tax, prefectural tax of 2018 to 2.2 million yen.

Deduction for specific expenses

When net totals of identification expenditure of the year exceed "standard of application judgment of the amount of deduction for specific expenses and amount of money that it is" each depending on division of the following table when salaried employee does specific expenditure of (6) from next (1), we can further deduct from earned income amount of money after earned income subtraction about the amount of money to exceed by reporting.
In addition, specific expenditure is limited to thing which salary giver proved, and documents proving certificate about boarding, ride, boarding and amount of money that we expended are necessary with certificate of salary giver.
In addition, the part made up for is removed from identification expenditure when there is part made up for from giver of salary and we are not taxed on the part made up for.

Deduction for specific expenses
Income amounts of money such as salaries Amount of money to become standard of application judgment of the amount of deduction for specific expenses
Uniformly A half of earned income deduction

(1) Expenditure (commuting costs) for commuting admitted that it is usually necessary as general commuter
(2) Expenditure (moving costs) that it is admitted that it is usually necessary for moving accompanied with transfer
(3) Expenditure (the training costs) to receive the training for the purpose of getting technique and knowledge that are necessary for duty directly
(4) Expenditure (qualification costs) to acquire qualification that is necessary for duties directly
(5) Expenditure (the return travel expenses) that is usually necessary for cases such as taking up job leaving his family behind for trip between work location of the person or whereabouts and homes
(6) By expenditure (when net totals of sum of the expenditure exceed 650,000 yen, it is limited to expenditure to 650,000 yen.) to advocate next, proof was done as thing that the expenditure was necessary for accomplishment of duties of the person directly from givers such as salaries (duty necessary expense)
Oh, expense (book costs) to purchase thing in conjunction with duties with book, periodical literature or other books
Expense (clothes costs) to purchase clothes required to wear in i uniform, office uniform, the working clothes or other duty places
Expenditure (expense accounts) for act to be similar to reception, entertainment for relevant person, these gift-giving or other in customer of givers such as salaries, supplier or other duties for u expense account, entertainment expense or other expenses

About public pensions such as Employee Pension Plan (Kosei Nenkin) or public employee mutual pension, we calculate deduction according to the following age and income amount of money as thing as a substitute for necessary expense.

The amount of income and deductions such as public pensions
Age Income amounts of money such as public pensions The amount of deduction from the pension
Under 65 years old Less than 1.3 million yen 700,000 yen
It is less than 4.1 million yen 1.3 million yen or more Income amount of money *25% +37.5 ten thousand Japanese yen
It is less than 7.7 million yen 4.1 million yen or more Income amount of money *15% +78.5 ten thousand Japanese yen
7.7 million yen or more Income amount of money *5% +155.5 ten thousand Japanese yen
65 years or older Less than 3.3 million yen 1.2 million yen
It is less than 4.1 million yen 3.3 million yen or more Income amount of money *25% +37.5 ten thousand Japanese yen
It is less than 7.7 million yen 4.1 million yen or more Income amount of money *15% +78.5 ten thousand Japanese yen
7.7 million yen or more Income amount of money *5% +155.5 ten thousand Japanese yen

※65 years or older is person born before January 1, 1955 in the 2020 taxation.

Reference

When you have any questions, please ask each ward office.

                                                                                                                                                                                                                                                    
Each ward office Tax Division City Tax Section
Ward officeWindowPhone numberE-Mail address
Aoba WardThe Aoba Ward the third floor of the government office 55th045-978-2241[email protected]
Asahi WardThe second floor of the Asahi Ward government office Main Building 28th045-954-6043[email protected]
Izumi WardThe Izumi Ward the third floor of the government office 304th045-800-2351[email protected]
Isogo WardThe Isogo Ward the third floor of the government office 34th045-750-2352[email protected]
Kanagawa WardThe third floor of the Kanagawa Ward government office Main Building 325th045-411-7041[email protected]
Kanazawa WardThe Kanazawa Ward the third floor of the government office 304th045-788-7744[email protected]
Konan WardThe Konan Ward the third floor of the government office 31st045-847-8351[email protected]
Kohoku WardThe Kohoku Ward the third floor of the government office 31st045-540-2264[email protected]
Sakae WardThe third floor of the Sakae Ward government office Main Building 30th045-894-8350[email protected]
Seya WardThe Seya Ward the third floor of the government office 33rd045-367-5651[email protected]
Tsuzuki Ward  The Tsuzuki Ward   the third floor of the government office 34th045-948-2261[email protected]
Tsurumi WardThe Tsurumi Ward the fourth floor of the government office second045-510-1711[email protected]
Totsuka WardThe Totsuka Ward the seventh floor of the government office 72nd045-866-8351[email protected]
Naka WardThe fourth floor of the Naka Ward Office Main Building 43rd045-224-8191[email protected]
Nishi WardThe Nishi Ward Office the fourth floor 44th045-320-8341[email protected]
Hodogaya WardThe second floor of the Hodogaya Ward government office Main Building 26th045-334-6241[email protected]
Midori WardThe Midori Ward the third floor of the government office 35th045-930-2261[email protected]
Minami WardThe Minami Ward the third floor of the government office 33rd045-341-1157[email protected]

Inquiry to this page

Financial Leading court lady tax part Tax Division

Telephone: 045-671-2253

Telephone: 045-671-2253

Fax: 045-641-2775

E-Mail address [email protected]

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