Necessary expense

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.

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.

(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.

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