It is the top of this page

Deductions from income

Last update date May 1, 2020

Deduction from petty losses

Requirements

Person who received loss about assets by disasters by the end of the previous year

Deduction

{1/10 X) such as sum) - (gross income amounts of money made up for by amount of (loss - insurance} sum that or has much one of (amount of money -50,000 yen of disaster-related expenditure)

Medical expenses subtraction

Requirements

Person who paid medical expenses by the end of the previous year

Deduction

It becomes choice application of (for the self-medication taxation system) for the following (1) normal minute (for the public) or (2) exception.

(1) Normal share (for the public)
(forehead (※ 1) made up for by medical expenses - insurance that paid) - {sum that (gross income amounts of money have a low 5/100 X) or one of 100,000 yen} (a maximum of 2 million yen)
(2) For exception (for the self-medication taxation system) ※2
(forehead (※ 1) made up for by purchase costs - insurance such as specific OTC drugs) -12,000 yen (a maximum of 88,000 yen)

※We have insurance or a benefit to receive payment for the purpose of filling of medical expenses based on childbirth childcare lump sum, high medical costs, insurance against loss contract or life insurance contract of 1 specifically.
※Proof of declaring performing constant approach as approach to maintenance increase of health and the prevention of illness is necessary for application for 2 exceptions.

Social insurance deduction

Requirements

Person who paid social premium (employee health insurance, The Long-term Care Insurance, Employee Pension Plan (Kosei Nenkin), National Pension Plan (Kokumin Nenkin)) by the end of the previous year

Deduction

Amount of money that we paid

Small-scale company mutual aid subtracts latch

Requirements

It is people who paid latch based on company type pension member latch or personal model pension member latch (iDeCo ideko), people experiencing disability support mutual aid system in small-scale company mutual aid system (except the old second class mutual aid latch), Defined-Contribution Pension method by the end of the previous year

Deduction

Amount of money that we paid

Amount of reduction for life insurance

Net totals (subtraction limit 70,000 yen) from next (1) to (3)

(1) General life premium of recontract, care medical care premium, individual annuity premium (insurance contracts that we concluded after January 1, 2012)

(1) It is payment amount of money and deduction of this
Payment amount of money Deduction
To 12,000 yen The total amount
More than 12,000 yen; to 32,000 yen Payment premium X 1/2+6,000 yen
More than 32,000 yen; to 56,000 yen Payment premium X 1/4+14,000 yen
When we exceed 56,000 yen 28,000 yen (limit)

※Amount of money paid as dividend is not included in payment amount of money.

(2) General life premium of old contract, individual annuity premium (insurance contracts that we concluded before December 31, 2011)

(2) It is payment amount of money and deduction of this
Payment amount of money

Deduction

To 15,000 yen The total amount
More than 15,000 yen; to 40,000 yen Payment premium X 1/2+7,500 yen
More than 40,000 yen; to 70,000 yen Payment premium X 1/4+17,500
When we exceed 70,000 yen 35,000 yen (limit)

※Amount of money paid as dividend is not included in payment amount of money.

(3) When we pay both recontract and old contract in general life premium or the individual annuity premium

(1) Amount of money of either big amount of money that calculated this in net total (limit 28,000 yen) and (2) of (2)

Earthquake premium subtraction

(1) Part which hangs over earthquake premium

(1) It is payment amount of money and deduction of this
Payment amount of money Deduction
To 50,000 yen 1/2 payment premium X
When we exceed 50,000 yen 25,000 yen (limit)

(2) Part which hangs over the damage premium for former long term ※We remove thing corresponding to (1)

(2) It is payment amount of money and deduction of this
Payment amount of money Deduction
To 5,000 yen The total amount
More than 5,000 yen; to 15,000 yen

Payment premium X 1/2+2,500 yen

When we exceed 15,000 yen 10,000 yen (limit)

※In the damage premiums that contracted with the damage premium by December 31, 2006 for former long term, there is money of term return, and insurance period says thing which does not correspond to earthquake premium with things or more for ten years.

(3) In the case of both (1) and (2)

(1) It is net total of (2) in this…25,000 yen (limit)

Allowance for disabled persons

When the person, the same living spouse or support relative is person with a disability, for one 260,000 yen (as for the special person with a disability 300,000 yen)
With <special handicap person, we say certificate of the physically disabled first grade and second grade, mental patient notebook first grade, notebook A1 of love and A2 pertinence and adult ward. >
※When the same living spouse or support relative is special person with a disability of living together, 530,000 yen.

The balance (note) of human deduction with income tax

10,000 yen (as for the special person with a disability 100,000 yen)
※When the same living spouse or support relative is special person with a disability of living together, 220,000 yen

Widow (widower) subtraction

Requirements

<widow> Person who corresponds to either next

(1) In people who do not marry husband after the death of spouse (divorce), it is support relative or people whom child is doing living that is with 380,000 yen or less of gross income amounts of money to one in previous year
(2) Person who is with 5 million yen or less of total income amount of money of the previous year in people who do not marry husband after the death of spouse


<widower> Person who corresponds to all next in people who do not marry wife after the death of spouse (divorce)

(1) Person total income amount of money 5 million yen of the previous year or less
(2) People that there is child with living that is with 380,000 yen or less of gross income amounts of money as one in previous year

Deduction

260,000 yen
(but when)> widow <widow (whom total income amount of money of the previous year has child who is support relative in 5 million yen or less particularly 300,000 yen

The balance (note) of human deduction with income tax

Widow (widower)…10,000 yen
Widow is special…50,000 yen

Tax exemption for working students

Requirements

Person who is with 650,000 yen or less of total income amount of money of the previous year in work-study students (of these, is with 100,000 yen or less of income except earned income)

Deduction

260,000 yen

The balance (note) of human deduction with income tax

10,000 yen

Spousal deduction

Requirements

People that total income amounts of money in the previous year of spouse (support relative of blue business full-time union official, business full-time union official and other taxpayers is excluded) to support in people who are with 10 million yen (in the case of salaried employee salary income amount of money 12.2 million yen) or less of total income amount of money of the previous year are 380,000 yen (in the case of salaried employee salary income amount of money 1.03 million yen) or less in person

The balance (note) of deduction and human deduction with income tax

The balance of deduction of spousal deduction and human deduction with personal residence tax and income tax
  Total income amount of money (※ 1) of the previous year of the person
Requirements 9 million yen or less 9.5 million yen or less more than 9 million yen 10 million yen or less more than 9.5 million yen

Total income amount of money of the previous year of spouse and age

Deduction The balance of human deduction with income tax Deduction The balance of human deduction with income tax Deduction The balance of human deduction with income tax
380,000 yen or less Spouse who is targeted for general subtraction 330,000 yen 50,000 yen 220,000 yen 40,000 yen 110,000 yen 20,000 yen
Spouse (person (※ 2) 70 years or older) who is targeted for old man subtraction 380,000 yen 100,000 yen 260,000 yen 60,000 yen 130,000 yen 30,000 yen

(※ 1) When total income amounts of money of the previous year of the person exceed 10 million yen, there is no application of spousal deduction.
(※ 2) Person who was born in the taxation before January 1, 1950 in 2020.
*When income of the previous year is only salary, and there is spouse without income with living as one toward the tax payer of (more than salary income 12.2 million yen) with more than 10 million yen in total income amount of money, report of individual residence tax of tax payer or spouse may be necessary. For more details, please refer to Tax Division City Tax Section of ward to live (please refer to "reference" of the lower part of this page column for reference Phone number.) .

Credit for dependents

Requirements

Person who is with 380,000 yen (in the case of salaried employee salary income amount of money 1.03 million yen) or less of total income amount of money of the previous year of person (except spouse) to support

Deduction

(1) Support relative (except spouse) who is targeted for general subtraction…330,000 yen
(person> that, among support relatives, we were born 16 years old or older on before January 1, 2004 after person <January 2, 2001 under 19 and people> born age 23 years old or older on before January 1, 1997 on people <after January 2, 1950 under 70)
(2) Authorized support relative…450,000 yen (person> born age 19 years old or older among support relatives on before January 1, 2001 after person <January 2, 1997 under 23)
(3) Old man support relative…380,000 yen (person> born before person <January 1, 1950 70 years or older)
(4) As for the living together old parents, it is support relative…450,000 yen (person corresponding to lineal ascendant of the person living together in old man support relatives or spouse)
※About age, we tax in 2020.

The balance (note) of human deduction with income tax

(1) 50,000 yen
(2) 180,000 yen
(3) 100,000 yen
(4) 130,000 yen

Special spousal deduction

Requirements

People who are 1.23 million yen with more than 380,000 yen in total income amount of money in the previous year of spouse (support relative of blue business full-time union official, business full-time union official and other taxpayers is excluded) or less in people who are with 10 million yen (in the case of salaried employee salary income amount of money 12.2 million yen) or less of total income amount of money of the previous year in person

The balance (note) of deduction and human deduction with income tax

The balance of deduction of special spousal deduction and human deduction with personal residence tax and income tax
  Total income amount of money (※ 1) of the previous year of the person
Requirements 9 million yen or less 9.5 million yen or less more than 9 million yen 10 million yen or less more than 9.5 million yen
Total income amount of money of the previous year of spouse Deduction The balance (※ 2) of human deduction with income tax Deduction The balance (※ 2) of human deduction with income tax Deduction The balance (※ 2) of human deduction with income tax
850,000 yen or less more than 380,000 yen Less than 400,000 yen more than 380,000 yen 330,000 yen 50,000 yen 220,000 yen 40,000 yen 110,000 yen 20,000 yen
It is less than 450,000 yen 400,000 yen or more 30,000 yen (※ 2) 20,000 yen (※ 2) 10,000 yen (※ 2)
It is 850,000 yen or less 450,000 yen or more 0 yen (※ 2) 0 yen (※ 2) 0 yen (※ 2)
900,000 yen or less more than 850,000 yen 330,000 yen 0 yen (※ 2) 220,000 yen 0 yen (※ 2) 110,000 yen 0 yen (※ 2)
950,000 yen or less more than 900,000 yen 310,000 yen 0 yen (※ 3) 210,000 yen 0 yen (※ 3) 110,000 yen 0 yen (※ 3)
1 million yen or less more than 950,000 yen 260,000 yen 180,000 yen 90,000 yen
1.05 million yen or less more than 1 million yen 210,000 yen 140,000 yen 70,000 yen
1.1 million yen or less more than 1.05 million yen 160,000 yen 110,000 yen 60,000 yen
1.15 million yen or less more than 1.1 million yen 110,000 yen 80,000 yen 40,000 yen
1.2 million yen or less more than 1.15 million yen 60,000 yen 40,000 yen 20,000 yen
1.23 million yen or less more than 1.2 million yen 30,000 yen 20,000 yen 10,000 yen
More than 1.23 million yen 0 yen 0 yen 0 yen

(※ 1) When total income amounts of money of the previous year of the person exceed 10 million yen, there is no application of special spousal deduction.
(※ 2) Because the old system is applied, as for the balance of human deduction with income tax of special spousal deduction, total income amount of money of the previous year of spouse does not agree with the balance of human deduction with real income tax on 3 division 850,000 yen super 900,000 yen or less 850,000 yen less than 450,000 yen, 450,000 yen or more 400,000 yen or more as follows.
(※ 3) When total income amount of money of the previous year of spouse is more than 900,000 yen, the amount of special spousal deduction of residence tax and income tax is not the balance of human deduction for the same amount.
*When income of the previous year is only salary, and there is spouse without income with living as one toward the tax payer of (with more than 12.2 million yen in salary income amount of money in the case of salaried employee) with more than 10 million yen in total income amount of money, report of individual residence tax of tax payer or spouse may be necessary. For more details, please refer to Tax Division City Tax Section of ward to live (please refer to "reference" of the lower part of this page column for reference Phone number.) .

Basic deduction

Requirements

All taxpayers

Deduction

330,000 yen

The balance (note) of human deduction with income tax

50,000 yen

Explanatory note

We use personal municipal tax and the balance of human deduction with income tax for calculation of adjustment subtraction.

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]

Return to the previous page

Page ID: 578-582-040

We come back to the top