Items that are likely to be incorrect at the time of filing

　Individual pensions paid by life insurance companies, JAs, etc. 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 return.
　The declaration category is "other miscellaneous income" in miscellaneous income, and is declared in a different category from the public pension.

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

　Foreign pension, which is paid by foreign countries, is not obligated to collect the tax return.
If you do not submit a final tax return due to a small amount, you will need to submit a municipal tax / prefectural tax return.

　The allocation of the Silver Human Resources Center must be declared in the “business” category of miscellaneous income.
　Regarding the amount of income and necessary expenses in the notice (certificate) sent from the payer, please refer to the “Domestic workers, etc.
As there is explanation of "exception of necessary expense", please submit after transcription to 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 for the allocation, the “exception of necessary expenses for domestic workers, etc.” shall be applied.
Please refer to the following link including various conditions, as it may be applicable.

Go to the NTA page.

　When the spouse deduction is applied, the spouse's income amount, etc. on the dependent relatives' declaration or final income tax return.
Although it is necessary to list it, 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, tax exemption may result in tax exemption.
Please be careful not to make a mistake at the time of the procedure.
(Supplement) Childcare leave allowances (childcare leave benefits) and unemployment benefits are not recognized for tax calculation.

　If you are dependent on a relative 70 years or older, you can declare an elderly deduction.
　In addition, if the relative is a direct ancestor of living together, he or she shall declare it as an old parent of living together.
In addition, the tax amount can be reduced.
※ If you are in a nursing home, you do not always use living together and cannot declare as an old parent of living together.

　Since pension's withholding slips do not have items related to living together, they will not be reflected in the calculation of municipal tax and prefectural tax.
It is necessary to submit a municipal tax and prefectural tax return individually and apply for procedures such as living together old parents.

　Widow deductions and single-parent deductions are deductions that can be applied to spouses (divorce, death of spouse, unknown life or death).
Please be careful not to omit procedures such as year-end adjustments and omissions, as it will be a deduction that 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.
Of certain people, those who meet all of the following three requirements:
　（1） There is no certain person who is deemed to be in a situation similar to a marriage relationship.
　（2） There must be children who make a living together.
　　　※A child in this case means that the total income amount for the year is 480,000 yen or less, and the same living spouse of another person.
　　　　 Limited to children who are not dependent relatives.
　（3） Total income must be 5 million yen or less.

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

　Social insurance deductions can only be declared social insurance premiums paid by the filer himself, but
Please note that the following 1 to 4 are frequently found errors.

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

2. Social insurance premiums withheld from the filer pension are double recorded.
　　220,000 special collections from pension (including 150,000 medical care premiums for seniors and 70,000 Long-term Care Insurance Premium) = 220,000
　　220,000 yen special collection from pension + 150,000 premium for late-stage elderly + 70,000 Long-term Care Insurance Premium = 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.
　　⇒Long-term care insurance premiums for life insurance must be calculated and stated as life insurance deductions.
　　※In some cases, Long-term Care Insurance Premium is declared as a long-term care insurance premium for life insurance.

　When donation such as hometown tax payment is made, it becomes donation deduction of donor, and filer and donor agree in principle.
　※In principle, only those who are listed on the certificate, etc. as donors can declare donation deductions.
　
　However, there are some exceptions, so please refer to the following.
　　Example 1: Donations in the name of the wife and pays donations.　
　　　　⇒　Declaration as a wife's donation deduction (not filed in the name of her husband)
　　Example 2: Donations and donations are made in the name of the wife are credit card or fund transfer in the name of the husband.　
　　　　⇒　It is possible to declare as a deduction for husband's donation after attaching the payment base material in the name of the husband.

　Life insurance deductions and earthquake insurance deductions are not deducted from the amount paid themselves.
It is necessary to use the formula to calculate the deduction amount from the payment amount before making a declaration.
　However, please note that there are cases where the payment amount = deduction amount is stated in the tax return as payment amount = deduction amount.
　※When submitting a municipal tax / prefectural tax return, it is necessary to attach a document (certificate from insurance company) in the same way as other deductions.

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

To the National Tax Agency page

To the National Tax Agency page

To the page of Finance Bureau, Yokohama