Matters that are likely to be misunderstood at the time of filing or filing

　Individual pensions paid by life insurance companies and JAs are taxable income and must be declared.
If you do not submit a final tax return, you will need to file a municipal tax and prefectural tax.
　The declaration category is “other miscellaneous income” in miscellaneous income and is declared separately from the public pension.

　The amount of income and necessary expenses are described in the notice (certificate) sent from the payer.
Please transfer the contents to the municipal tax and prefectural tax report.
※Be sure to attach a copy of the notice (certificate) to the declaration form and submit it.

　Foreign pension, which is paid from a foreign country, has no obligation to collect them carefully and must file a final tax return.
If you do not submit a final income tax return due to a small amount, you will need to submit a municipal tax / prefectural tax return.

　The distribution of the Silver Human Resources Center must be declared in the "Business" category of miscellaneous income.
　In the notice (certificate) sent from the payer, the amount of income and necessary expenses are described as "for domestic workers, etc.
As there is explanation of "exception of necessary expense", please submit after posting in municipal tax, prefectural tax report.
※Be sure to attach a copy of the notice (certificate) to the declaration form and submit it.

　If the necessary expenses are less than 550,000 yen, the “Special provisions for necessary expenses for domestic workers, etc.” shall be provided.
Please refer to the link below, including various conditions, as it may be applicable.

Access the NTA page.

　If the spouse deduction is applied, the spouse's income, etc. will be included in the dependent relatives declaration or final income tax return.
It is necessary to enter it, but there are cases where the amount of income is incorrectly described.

　If you file correctly, you can receive a spouse deduction, and if your income is low, you may be tax-exempt.
Please be careful not to make any mistakes at the time of the procedure.
(Supplement) Childcare leave allowances (childcare leave benefits) and unemployment benefits are not recognized as income when calculating taxes.

　If you support a relative over the age of 70, you can file a deduction for the elderly.
　Also, if the relative is a direct ancestor and is always in living together, you must declare it as an old parent of living together.
You can further reduce the tax amount.
※ If you are in a nursing home, you do not always have living together and you cannot declare it as an old parent of living together.

　Since there are no items related to the living together in pension withholding slips, they are not reflected in the calculation of municipal tax and prefectural tax.
It is necessary to submit municipal tax, prefectural tax return individually and perform procedures such as living together elderly parents.

　Deductions for widows and single-parent deductions are applicable to spouses (divorce, death of spouse, life and death unknown).
Please be careful of omissions in procedures such as year-end adjustments and omissions in filing, as deductions will have a significant effect on tax calculation.

The application conditions are as follows.

　As a general rule, as of December 31 of that year, you are not married or your spouse's life or death is not clear.
A certain person who meets all of the following three requirements:
　（1） There is no certain person who is deemed to be in a situation similar to that of a marriage relationship with the person.
　（2） There must be a child who makes a living.
　　　※In this case, a child means that the total income for the year is 480,000 yen or less, and the same living spouse of another person or
　　　　 Limited to children who are not dependent relatives.
　（3） The total income must be less than 5 million yen.

　As a general rule, as of December 31 of that year, those who do not fall under "single parents" and fall under any of the following.
　※Not applicable if there are certain people who are deemed to be in a situation similar to a marriage relationship.
　（1） Those who have not married after divorce from their husbands and have dependent relatives, and whose total income is less than 5 million yen
　（2） A person who has not married after bereavement with her husband or a certain person whose life or death of her husband is not clear, and the total income amount is
　　　Those who are less than 5 million yen
　　※"Husband" refers to a person who is married under civil law.

　As for social insurance deductions, only social insurance premiums paid by the filer can be declared, but only social insurance premiums paid by the filer.
Please note that the following 1 to 4 are common errors.

1. Long-term Care Insurance Premium, which is specially collected from spouse pension, is recorded as the filer's portion.
　　⇒It is not possible to declare because it is collected specially from spouse pension and the filer has not paid it.

2. Social insurance premiums withheld from the filer's pension are doubled.
　　220,000 special collection from pension (including 150,000 medical insurance premiums for seniors and 70,000 Long-term Care Insurance Premium) = 220,000.
　　Misleading) Special collection from pension 220,000 + premiums for seniors 150,000 + Long-term Care Insurance Premium 70,000 = 440,000　

3. Resident tax (municipal tax and prefectural tax) is included in social insurance premiums.

4. Nursing care insurance premiums for life insurance are included in social insurance deductions.
　　⇒Nursing care insurance premiums for life insurance must be calculated and stated as life insurance deductions. .
　　※In some cases, Long-term Care Insurance Premium, a social insurance deduction, is declared as a long-term care insurance premium for life insurance.

　If you donate your hometown tax payment, etc., it will be a donation deduction for the donor, and the filer and the donor will match in principle.
　※As a general rule, only those who are listed on certificates etc. as donors can declare donation deduction.
　
　However, there are some exceptions, so please refer to the following.
　　Example 1: Donations in the name of a wife and payment of donations　
　　　　⇒　Deduction of wife's donation (cannot be declared in the name of husband)
　　Example 2: Donations in the name of wife and payment of donations are credit card or fund transfer in the name of husband.　
　　　　⇒　You can declare it as a deduction for your husband's donation after attaching the supporting documents in the name of your husband.

　For life insurance deductions and earthquake insurance deductions, the amount paid itself is not deducted.
It is necessary to make use of the formula and calculate the deduction from the payment amount before declaring.
　However, please note that there are some cases where the payment amount = deduction is stated in the final tax return.
　※When submitting a municipal tax / prefectural tax return, it is necessary to attach documents (certificate from insurance company) in the same way as other deductions.

Please refer to the link below for the formula for calculating each premium deduction.
　　

To the NTA page

To the NTA page

To the page of Finance Bureau, Yokohama