Necessary expenses (deductions for employment income, deductions for public pensions, deductions for income adjustment, etc.) (after taxation in FY2021)

For example, in the business income of store management, the purchase price of products, depreciation of business assets, and employee salaries are expenses for earning income, and such expenses are called necessary expenses.

In addition, if business management is run by a family company, the amount paid for the family etc. who exclusively engages there will be the necessary expenses, and the amount paid for the person who filed a blue tax return with income tax (Blue business full-time employee salary) is 500,000 yen for non-blue tax return (deduction for business full-time employees: 860,000 yen for spouses) is deducted from the spouse) as necessary expenses and deducted from the required expenses and deducted from the income.

For salary earners such as salaried workers, the deduction amount is calculated according to the amount of income as a substitute for necessary expenses as follows.

If the salary earner makes the following specific expenditures (1) to (6), the total amount of the specific expenditures for that year will be determined according to the categories in the table below. If the amount exceeds the amount, you can further deduct the excess amount from the employment income amount after deduction of employment income by declaring.
In addition, specific expenditures are limited to those certified by the payer, and along with the payer's certificate, a certificate on boarding, boarding, boarding, and a document certifying the amount spent is required.
In addition, if there is a part to be compensated by the payer and the part to be compensated is not taxed, the part to be compensated will be excluded from the specific expenditure.

（１）　Expenditures for commuting that are normally deemed necessary as a general commuter (commuting expenses)
（２）　Expenditures that are normally deemed necessary for relocation due to relocation (relocation expenses)
（３）　Expenditures to receive training for the purpose of acquiring skills and knowledge directly necessary for work (training expenses)
（４）　Expenditures for acquiring qualifications directly required for duties (qualification acquisition costs)
（５）　In the case of single transfer, etc., expenses normally required for travel between the person's place of work or whereabouts and home (return travel expenses)
（６）　The following expenditures (if the total amount of the expenditures exceeds 650,000 yen, expenditures up to 650,000 yen are limited to expenditures up to 650,000 yen) that are directly necessary for the performance of the person's duties Those certified by payers such as salaries (work required expenses)
(A) Expenses for purchasing books, periodicals and other books related to their duties (book expenses)
B. Costs for purchasing uniforms, office uniforms, work clothes, and other clothes that need to be worn in work locations (clothing costs)
(C) Expenses for entertainment, entertainment, and other similar activities for entertainment, offerings, gifts, and other similar activities for the payer's customer, supplier, or other person who is related to duties, such as salary (expenses, etc.)

Deductions for public pension, such as Employee Pension Plan (Kosei Nenkin) and Public Employees Mutual Aid Pensions, are calculated based on age and income as a substitute for necessary expenses.

If the following conditions are met, the deduction for income adjustment will be deducted from the salary income.
①　If the amount of income such as salary exceeds 8.5 million yen and falls under any of the following, the amount obtained by subtracting 8.5 million yen from the amount of income such as salary (10 million yen if exceeding 10 million yen) The amount equivalent to 10% of the amount will be deducted from the salary income amount.
　　Oh, person corresponds to person with special disability
　　B. Have dependent relatives under the age of 23
　　C) Have the same living spouse or dependent relative who is a special disabled person
　　<Computational formula>
　　　Income adjustment deduction = (income such as salary-8.5 million yen) x 10%

②　If there is an amount of salary income and miscellaneous income related to public pension, etc. and the total amount exceeds 100,000 yen, the remaining amount obtained by subtracting 100,000 yen from the total amount of salary income and miscellaneous income related to public pension, etc. (up to 100,000 yen each) will be deducted from employment income.
　　<Computational formula>
　　　Income adjustment deduction = (salary income + miscellaneous income related to public pension, etc.) -100,000 yen
　　 ※　①If there is a deduction, deduct from the amount after deduction of 1.

If you have any questions, please contact each ward office.