Income deduction (taxation in fiscal 2021 and thereafter)

Persons who suffered losses on assets due to disasters during the previous year

{(Loss-Amount compensated by insurance, etc.)-(Gross income, etc. x 1/10)} or (Disaster-related expenditure-50,000 yen) whichever is larger.

People who paid medical expenses, etc. during the previous year

The following (1) normal (general portion) or (2) special provision (self-medication tax system) will be selected.

（1） Normal portion (general portion)

(medical expenses paid - Amount covered by insurance, etc. (* 1) - {(gross income, etc. x 5/100) or 100,000 yen, whichever is smaller) (up to 2 million yen)

（2） Special tax (self-medication tax system (*2))

(Purchase over-the-counter drugs, etc. -The amount covered by insurance, etc. (*1)) -12,000 yen (up to 88,000 yen)

（※１） Specifically, there are lump-sum payments for childbirth and childcare, insurance claims and benefits paid to medical expenses under high medical costs, non-life insurance contracts or life insurance contracts.
（※２） In order to apply the exception, it is necessary to prove that the person making certain efforts as an approach to maintain and improve health and prevent illness.

Those who paid social insurance premiums (employee health insurance, The Long-term Care Insurance, Employee Pension Plan (Kosei Nenkin), National Pension Plan (Kokumin Nenkin), etc.) during the previous year

Amount paid

During the previous year, the Small Business Mutual Aid Scheme (excluding the former Type 2 Mutual Aid), the corporate-type pension subscriber's contribution or individual pension (iDeCo Ideco), and Support Mutual Aid System for Persons with Disabilities

Amount paid

Total amount from the following (1) to (3) (deduction limit: 70,000 yen)

（1） The sum of (2) (up to 28,000 yen) and the amount calculated in (2), whichever is larger.

（1） Total amount of (2) and (2)…25,000 yen (limit)

260,000 yen per person (300,000 yen for special disabled persons) if the person, same living spouse or dependent relative is disabled
<Specially disabled persons are those who fall under the first or second grade of the certificate of the physically handicapped, the first grade of the mentally handicapped or the notebook of love A1 or A2, and adult wardes. >
※530,000 yen if the spouse or dependent relative of the same living is a special disabled person in living together.

10,000 yen (100,000 yen for special disabled persons)
※220,000 yen if the spouse or dependent relative of the same living is a special disabled person in living together.

A person whose total income in the previous year is 5 million yen or less and does not fall under the following single-parent deduction, but falls under any of the following
(Excluding those who have "husband (unreported)" or "wife (unreported)" in relation to resident certificate)
①A person who has not been married after divorced from her husband and has dependent relatives
②A person who has not married her husband after death of spouse, or whose husband's life or death is unknown.

260,000 yen

10,000 yen

A person whose total income in the previous year was 5 million yen or less and who is not actually married or whose spouse's life or death is not clear, and who has a child whose total income etc. in the previous year is 480,000 yen or less Person
(Excluding those who have "husband (unreported)" or "wife (unreported)" in relation to resident certificate)

300,000 yen

50,000 yen (10,000 yen (*) for single parents who are father)
※The difference between the income tax of the single-parent deduction income tax and the personal deduction does not match the difference between the actual income tax and the personal deduction because the old system applies.

Working students whose total income in the previous year was 750,000 yen or less (of which income other than salary income is 100,000 yen or less)

260,000 yen

10,000 yen

A person whose total income in the previous year was 10 million yen or less, and the total income of the dependent spouse (excluding blue business full-time employees, business full-time employees, and dependent relatives of other taxpayers) in the previous year is 480,000 yen (In the case of salary earners, the salary income is 1.03 million yen) or less
※　There are certain conditions for spouses living abroad.

Persons whose total income of dependents (excluding spouses) in the previous year is 480,000 yen (for salary earners, the salary income is 1.03 million yen) or less
※　There are certain conditions for dependent relatives residing abroad.

（1） General dependent relatives subject to deduction (excluding spouses)…330,000 yen
(Dependent relatives who are between 16 and 19 years old <Persons born after January 2, 2005 and before January 1, 2008> and those aged 23 to 70 years old <In 1954 People born between January 2 and January 1, 2001>)
（2） Specified dependent relatives…450,000 yen (Dependent relatives who are between 19 and 23 years old <Persons born between January 2, 2001 and January 1, 2005>)
（3） Elderly relatives…380,000 yen (people aged 70 and over <people born before January 1, 1954>)
（4） Dependent relatives such as living together Old Parents…450,000 yen (persons dependent relatives who live together or fall under the direct ancestor of the spouse)
※Age is the case of taxation in 2024.

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

A person whose total income in the previous year was 10 million yen or less, and the total income of the spouse (excluding blue business full-time employees, business full-time employees and dependent relatives of other taxpayers) in the previous year is 480,000 yen A person who is less than 1.33 million yen
※　There are certain conditions for spouses living abroad.

　For relatives residing outside Japan that are subject to dependent deductions (dependency deductions, spouse deductions, special spouse deductions, number of dependents in tax exemption determination), relatives residing outside Japan between 30 and 70 years old, Applicable only if the relatives who make a living and whose total income during the previous year is 480,000 yen or less (in the case of special spouse deduction), it applies only if any of the following 1 to 3. Can be received.

1. Those who have become non-residents due to study abroad (*1)
2. Persons with disabilities
3. A person who has received a payment of 380,000 yen or more from the taxpayer to cover living expenses or educational expenses in the year (* 2)

（※１）　If you fall under 1, you will need a document issued by a foreign government or a foreign local government certifying that you are residing with a qualification equivalent to the status of residence of studying abroad.
（※２）　In the case of 3, a document that clarifies that the remittance amount, etc. is 380,000 yen or more in the current remittance documents is required.
　　(Note) It is necessary to attach these various certificates at the time of year-end adjustment and final tax return.

Those whose total income in the previous year was 25 million yen or less

The following are as follows according to the total income amount of the previous year.
24 million yen or less ... ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ 430,000 yen
More than 24 million yen and less than 244.5 million yen ... ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ 290,000 yen
More than 24.5 million yen and 25 million yen or less ... ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・
Over 25 million yen ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・

50,000 yen (0 yen if the total income in the previous year was more than 25 million yen)※
Even if you are a taxpayer with a total income of more than 25 million yen, the sum of the difference between the income tax and the personal deduction when calculating the donation tax credit is 50,000 yen as before To do.
※The difference between the basic deduction income tax and the personal deduction amount does not match the difference between the actual income tax and the personal deduction because the old system is applied.

The difference between the personal deduction between personal residence tax and income tax is used to calculate adjustment deductions.

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