Income deductions (taxed in fiscal 2020)

People who lost assets due to disasters, etc. during the previous year

{(loss-amount supplemented by insurance, etc.)-(gross income, etc. x 1/10)} or (disaster-related expenditure-50,000 yen) Whichever is greater

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

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

（1） Ordinary portion (general portion)

(medical expenses paid - the amount covered by insurance, etc. (*1)) - {(Gross income amount x 5/100) or 100,000 yen, whichever is lower} (up to 2 million yen)

（2） Special portion (self-medication tax portion) ※２

(Purchasing costs for over-the-counter drugs-the amount covered by insurance (* 1))-12,000 yen (up to 88,000 yen)

※1 Specifically, there are lump-sum childcare lump sums, high medical costs, non-life insurance contracts or life insurance contracts that are paid for the purpose of supplementing medical expenses.
※2 In order to apply the exception, it is necessary to prove that the person making the declaration has taken certain measures as an effort 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

Small business mutual aid scheme (excluding the former Type 2 mutual aid scheme), corporate-type pension member contribution under the Defined Contribution Pension Act or individual-type pension member contribution (iDeCo Ideco), and mutual-aid support scheme for persons with disabilities during the previous year

Amount paid

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

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

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

If the person, spouse of the same livelihood or dependent relative is a disabled person, 260,000 yen per person (300,000 yen for special disabled persons)
<Specially disabled persons refer to the first and second grades of the certificate of the physically handicapped, the first grade of the mentally handicapped, the notebook of love A1 and A2, and the adult ward. >
※530,000 yen if the same spouse or dependent relative is a special disabled person in living together.

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

<Widows> Person who falls under any of the following

（1） A person who has not married her husband after death of spouse (divorce) and has a dependent relative or a child whose total income in the previous year is less than 380,000 yen
（2） A person who has not married her husband after death of spouse and whose total income in the previous year was less than 5 million yen

<widows> A person who has not married his wife after death of spouse (divorce) and falls under all of the following:

（1） Persons with a total income of 5 million yen or less in the previous year
（2） A person who has a child whose livelihood is less than 380,000 yen in the previous year's gross income etc.

260,000 yen
(However, if the total income of the previous year is 5 million yen or less and the widow <widows (special)> has a dependent relative child, 300,000 yen)

Widows (widows)…10,000 yen
Special widows…50,000 yen

Working students with a total income of 650,000 yen or less in the previous year (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 is 10 million yen or less (in the case of a salary earner, the salary income is 12.2 million yen) or less, and a dependent spouse (blue business full-time employee, business full-time employee and other taxpayers) A person whose total income in the previous year is less than 380,000 yen (in the case of a salary earner, the salary income is 1, the salary income is 1,03030300,00000,00000,000000,00000000000000000 yen)

Dependents (excluding spouses) whose total income in the previous year is less than 380,000 yen (in the case of salary earners, the salary income is 1,030,000 yen)

（1） General deductible dependent relatives (excluding spouses)…330,000 yen
(Dependent relatives who are between 16 and 19 years old <People born between January 2, 2001 and before January 1, 2004> and those between 23 and 70 years old <People born from January 2, 1997 to January 1, 1997>)
（2） Specific dependent relatives…450,000 yen (dependent relatives who are between 19 and 23 years old <people born between January 2, 1997 and January 1, 2001>)
（3） Elderly relatives…380,000 yen (People over 70 years old <People born before January 1, 1950>)
（4） Dependent relatives such as living together Old Parents…450,000 yen (elderly relatives who live together or who fall under the direct ancestry of spouse)
※The age is subject to taxation in fiscal 2020.

（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 is less than 10 million yen (in the case of a salary earner, the salary income is 12.2 million yen) and spouse (blue business full-time employees, business full-time employees and other taxpayers) Persons whose total income in the previous year is more than 380,000 yen and less than 1.23 million yen

All taxpayers

330,000 yen

50,000 yen

The difference between personal deductions between personal municipal tax and income tax is used to calculate adjustment deductions.

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