2019 INCOME TAXAND SPECIAL INCOME TAX FOR RECONSTRUCTIONGUIDE
The filing period of your taxable income in the period of the calendar year 2019,is open;From February 17 (Mon)through March 16 (Mon), 2020•••

The assistance to fill out your final return form at the Tax Office is also
provided within the period (see page 3).
You are advised that you file your final return and complete the payment
before March 16 (Mon), 2020, if you earn taxable income in the calendar
year 2019, from January 1 to December 31.
When you can receive a tax refund, the tax office accept your final return
before February 14 (Fri), 2020.

- NOTICE 

The exemption and the special exemption for spouses have been revised since thefiling of final tax returns for 2018 (see page 34).



If you have your Individual Number for Social Security and Tax (“My-Number”),
you need to write your number in your return form. You also need to present youridentification documents or attach copies of them.
【Example of identification documents】
e. g. 1 Individual Number Card (“My-Number Card”)
e. g. 2 Notification card of the Individual Number and Driver's license or Passport etc.

• A final return form, appendix, statement, etc. are available fordownload from our website (www.nta.go.jp). These are alsoavailable at Tax Offices.
• This guide explains how to complete the final return form
B. Anyone can use the final return form B regardless of thetype of income.
• This guide provides general information about income tax
returns in Japan. If you have any question, please contact
the nearest Tax Office.
• In this guide, income tax and special income tax forreconstruction are referred to as income tax etc.
• The outlines indicated by [ ] are available for Japanese text
only.
TAX OFFICECONTENTS
1

Introduction ･･･････････････････････････････････････････････････････････
1- 1 Flow of final return procedures ･････････････････････････････････････････････
1- 2 What is the final return? ･･･････････････････････････････････････････････････
1- 3 Taxpayers and the scope of taxable income ･････････････････････････････････
1- 4 Types of Income & Taxation Methods ･･･････････････････････････････････････
1- 5 Who need to file? ･･･････････････････････････････････････････････････････
1- 6 Who receive a tax refund? ････････････････････････････････････････････････
1- 7 Place for Tax Payment ････････････････････････････････････････････････････
2 How to Fill out Your Final Return ･････････････････････････････････････
2- 1 Cautions for filling in the return form ･･･････････････････････････････････････
2- 2 Form B (Page 1 and 2) ･･･････････････････････････････････････････････････
2- 3 STEP 1 Name and address, etc. ･･････････････････････････････････････････
2- 4 STEP 2 Amount of earnings etc. / Amount of income ･････････････････････････
2- 5 STEP 3 Deductions from income ･･････････････････････････････････････････
2- 6 STEP 4 Calculating your tax ･･････････････････････････････････････････････
2- 7 STEP 5 Other items regarding the Page 1 ･･････････････････････････････････
2- 8 STEP 5 Notification of postponement of tax payment ･････････････････････････
2- 9 STEP 5 Where to receive your refund ･･････････････････････････････････････
2-10 STEP 6 Items about inhabitant taxes and enterprise taxes regarding the Page 2 ･･
3 Information good to know about filing tax return & payment of tax ･･
3- 1 Taxation methods for the interest income and the dividend income ･･････････････
3- 2 How to calculate the retirement income ･････････････････････････････････････
3- 3 For those who suffered from disasters ･･････････････････････････････････････
3- 4 In Case Tax Payment is Delayed ･･･････････････････････････････････････････
3- 5 In Case of Mistakes on a Tax Return ･･･････････････････････････････････････
3- 6 Estimated Income tax etc. prepayment and Application for reduction of estimatedtax prepayment ････････････････････････････････････････････････････････
3- 7 Obligation to file consumption tax return and necessary report ･････････････････
3- 8 Report of Assets and Liabilities / Report of Foreign Assets ･････････････････････
3- 9 Special measures provided by international tax treaties etc. ････････････････････
3-10 Notice to those leaving Japan during 2020 ･････････････････････････････････
3-11 Notification of Tax Agent for income tax / consumption tax ････････････････････
3-12 Notification ･････････････････････････････････････････････････････････････
3-13 Notification from Local Governments ･･･････････････････････････････････････
4 Documents to be attached or presented ･････････････････････････････

3
3
5
5
10
11
12
13
14
14
14
16
18
26
41
49
50
50
51
56
56
58
58
59
59
59
59
61
61
62
63
64
65
66

5 Application (notification of change) for tax payment by transfer
account ･･･････････････････････････････････････････････････････････････ 69

How to fill out the tax payment slip ･････････････････････････････････････････ 70

6 Return form for draft ･･････････････････････････････････････････････････ 71

6- 1 Form B (Page1) ･････････････････････････････････････････････････････････ 71
6- 2 Form B (Page2) ･････････････････････････････････････････････････････････ 72

1Introduction

1-1



Flow of final return procedures
Step 0

Step 1

Step 2

Step 3• Introduction(this section)• Preparing
necessary
documents(see page 66)• Filling out
return forms(see page 14)• Filing returns(see this page)

Step 4• Paying tax orreceiving refund(see the next
page)

When to file?
The filing period of your taxable income in the period of the calendar year 2019, is open;

From February 17 (Mon.) through March 16 (Mon.), 2020When you can receive a tax refund, the Tax Office accept your final return before February 14 (Fri),
2020.
The assistance to fill out your final return form at the Tax Office is also provided within the period.
Please be reminded that Tax Offices are closed on Saturdays, Sundays and national holidays withsome exception.
The exception is on Sundays and national holidays of February 24 (Mon) and March 1 (Sun) at
certain Tax Offices.
Access our website (www.nta.go.jp) or contact the nearest Tax Office for further information.

How to file?
There are three ways to file your returns:
1) Sending through mail or correspondence delivery service to the competent Tax Officethat has jurisdiction over your place for tax payment (see page 13).
*
Please note that your returns cannot be sent via home delivery services since
your tax return is regarded, by Mail Law as a private correspondence.
*
The date shown as the date of postage (post mark) will be treated as the date offiling.Please make sure to send your returns as early as possible to ensure thatthe date of postage (post mark) falls within the due date of the filing.
For further information, please access the following website of the Ministry of Internal
Affairs and Communications:(www.soumu.go.jp)
2) Bringing to the competent Tax Office that has jurisdiction over your place for tax
payment.
You can drop your returns to our “Reception box” of the competent Tax Office outside of ourservice hours.
3) Filing through online (e-Tax)
The tax returns created in the website of the National Tax Agency can be sent by e-Tax 24hours from January 6 (Mon) through March 16 (Mon), 2020. The section is available from8:30 a.m. on January 6 (Mon), 2020.
Note:
If you need a copy of the final return form with the date of reception , If you need a copy of the final return form with the date of reception, please enclose aduplicate copy (or copy with ballpoint pen etc.) and a return-envelope which is filled out withyour address and attached with the necessary postage stamps.
 If you submit your return to the reception of your tax office, please bring a copy of the return.
 Please note that the seal of the date of reception to the copy confirms the fact of the receipt
and does not prove the contents.

3
3



How to pay?
There are various ways to pay taxes as follows. Please select a way and pay by yourself. Details ofeach method are available on our website (www.nta.go.jp).
Please note that there is no notice of tax payment such as sending tax payment slips from the Tax
Office after filing the return.
The due date for payment for 2019 income tax etc. (for the third installment) is Monday,
March 16,, 2020.

1) Tax payment by transfer account
The tax payment by transfer account takes your amount of tax due directly from a depositor savings account at a financial institution designated by you and deposits it in thenational treasury.
The date of automatic transfers for 2019 income tax etc. (for the third installment) is
Tuesday, April 21, 2020.
Please ensure that the balance in the account is sufficient for the amount of your tax by
the day before the date of automatic transfers.
This system is available only when you have filed a final return before Monday, March 16,2020.
• To apply for the tax payment by transfer account, please fill out the "Application(notification of change) for tax payment by transfer account" on page 69 and submit it to
the competent Tax Office, or to the financial institution you filled out in the application form
by Monday, March 16, 2020.
• If there is a change from what you filled out in the application form previously submitted,
such as a change of the competent Tax Office due to moving etc. or a change of financial
institutions and account, please fill out the form and submit it again.
• Please note that the receipt is not issued when you use this system.
2) Payment using e-Tax
You can pay taxes from home etc. via using the Internet.
For details, please access the e-tax website and go to "For users of the Electronics Tax
Payment" and open "Visit here to understand the overall details of the electronic tax
payment" (https://www.e-tax.nat.go.jp/tetsuzuki/tetsyzuki4.htm).
3) Payment using a credit card
You can pay taxes from the "National tax credit card payment website" using the Internet.
For details, please access "Procedure for credit card payment" in our website (https:
www.nta.go.jp/taxes/tetsuzuki/shinsei/nofu-shomei/nofu/credit_nofu/index/htm).
4) Payment at convenience stores by QR code
You can create and print the QR code including information necessary for payment in the"Filing assistance” section, etc. on our website at home etc., and you can pay taxes atconvenience stores by using it.
For details, please access “Methods of national tax payment” and go to “Payment atconvenience store by QR code” in our website(https://www.nta.go.jp/taxes/nozei/nofu/convenieni_qr_nofu/index.htm).
*The amount that can be settled is 300,000 yen or less.
Note: QR code" is the registered product name of DENSO Corporation.
5) Payment in cash at a financial institution or the competent Tax Office
It is a method of paying taxes in cash with a tax payment slip at a financial institution or thecompetent Tax Office.
If you don’t have a tax payment slip, please use the ones available at any financial institutions
or Tax Offices. If there is no tax payment slip at the financial institution, please contact thecompetent Tax Office.

Postponement of tax payment (see page 50)

How to receive a tax refund
A tax refund will be transferred to the deposit or savings account of the financial institution filled in
the return form. For details, please see page 50.

4
4

1-2

What is the final return?

The income tax in Japan adopts procedures to calculate by the taxpayers themselves the amount of
taxable income and income tax etc. on the income in accordance with their own type of residential status(see the next section), file a final return by the due date of the following year, and settle the excess ordeficiency with the amount of tax withheld or estimated tax prepayment, regarding the income earned
during the year from January 1 to December 31 of that year. This procedure is called a final return.
• Income tax in Japan adopts the self-assessment system. The self-assessment system is a system underwhich the tax amount is primarily determined through the filing of a tax return by each taxpayer. Under thissystem, taxpayers, who best know the state of their own income, calculate the amount of taxable income
and the tax on the income by themselves and file proper returns on their own responsibilities.
• Income tax in Japan adopts the withholding tax system for specific incomes along with the self-assessment
system. Under the withholding tax system, the payers of salaries and wages, retirement allowance, interest,
dividends, and fees etc. withhold the certain amounts of income tax etc. at the time of payment and pay
them to the national treasury.
• You are advised that “Special Income Tax for Reconstruction” is added to the income tax for each year from2013 through 2037. This tax is 2.1% tax on the amount of your income tax to help finance various measuresof reconstructions from the aftermath of 2011 Tohoku earthquake and tsunami, which is also referred to as
the Great East Japan Earthquake. In this guide, income tax and special income tax for reconstruction arereferred to as income tax etc.

1-3

Taxpayers and the scope of taxable income

Any individual is subject to tax liability of income tax etc. in accordance with the following residential
categories.
1. Classification for residential status
1) Residents
Any individual who has a “JUSHO (domicile)” or owns a “KYOSHO (residence)” continuously for one
year or more is classified as a resident.
Among residents, any individual of non Japanese nationality who has had a domicile or a residence
in Japan for an aggregate period of five years or less within the preceding ten years is classified as a
non-permanent resident.
2) Non-residents
Any individual other than the residents mentioned in “1) Residents” above is classified as a
non-resident.
Note:
If a person who owns a residence in Japan leaves Japan with the intent to be absent temporarily andlater reenter Japan, the person shall be treated as having been residing in Japan during the period ofabsence.
The intention to be absent temporarily will be presumed if, during the period of absence, (a) the
person’s spouse or relatives remain in the household in Japan, (b) the person retains a residence ora room in a hotel for residential use after returning to Japan, or (c) the person’s personal property fordaily use is kept in Japan for use upon return to Japan.

55(Reference 1) Classification of taxpayers• In cases where an individual has not owned his or her domicile during the period from the date of entry
into this country to the date on which one year has elapsed.

 The individual mentioned above is deemed “a non-resident” until the date on which one year has

elapsed from the date of entry into this country and “a resident” after the date following that on which
one year has elapsed.
• In cases where an individual did not own his or her domicile in this country immediately after entry into
this country, but has owned his or her domicile during the period from the date of entry into this country
to that on which one year has elapsed.
 The individual mentioned above is deemed “a non-resident” until the date before that on which he or
she owned his or her domicile and “a resident” after the date on which he or she owned his or her
domicile.
• In cases where an individual is a resident of non Japanese nationality and the period during which heor she has owned his or her domicile or residence in this country exceeds five years or more within thelast ten years.
 The individual mentioned above is deemed “a non-permanent resident” until the date on which five
years have elapsed and “a resident other than a non-permanent resident” after the date followingthat on which five years have elapsed.

(Reference 2) Judgment (presumption) of the presence of a domicile
Fact
Judgment
Remarks
An individual’s base of living is in Japan.

Judged as Whether the base of living is in Japan ishaving a judged by the presence of objective facts,
domicilefor example, an individual has an
occupation in Japan, an individual lives
together with his/her spouse or any otherrelatives, or an individual owns a place ofbusiness.
An individual has an occupation which Presumed An individual who came to live in Japan innormally requires living in Japan continuously as having order to operate a business or engage infor one year or more.
a domicile an occupation in Japan falls under thisdivision (except for the case where it isclear that the period for staying in Japan ispreviously arranged to be less than one
year by a contract, etc.)
There are facts by which it can sufficiently be Presumed
presumed that an individual has been living as having
continuously for more than one year in Japan a domicile
whether such individual has the Japanesenationality and has relatives who live together
with such individual, or such individual has its
occupation and assets in Japan.
Note: Any individual who came to live in Japan to learn science and practical arts is treated as having an
occupation in Japan for the period of living for learning in Japan.

66

2. Scope of taxable income
1) Residents other than non-permanent residents
Residents other than non-permanent residents are obligated to pay the income tax etc. for theirwhole income.
2) Non-permanent residents
Non-permanent residents are obliged to pay income tax etc. with respect to their (a) income otherthan foreign source income, (b) foreign source income paid in Japan and (c) foreign source income
paid abroad and remitted to Japan from abroad.
The amount “remitted to Japan from abroad” means, among the amount remitted and received by
non-permanent residents from abroad to Japan in each year, “the amount exceeding the amount of theincome other than foreign source income paid abroad” in that year.
【Example】
Income other than Foreign Source Income (750)
A Paid in JapanB Paid Abroad

Foreign Source Income(250)
C Paid in JapanD Paid Abroad

500
250
150
100
In the case that a non-permanent resident remits and receives 260 from abroad to Japan, among theamount of 350 (B+D) paid abroad, 250 (B) portion is first deemed to be the remittance of the income otherthan foreign source income paid abroad, and then the remaining 10 is deemed to be the remittance of theforeign source income paid abroad (D), which will be taxed accordingly.
3) Non-residents
Non-residents are obligated to pay the income tax etc. for their domestic source income.


Scope of taxable income

Classification

Resident

Income other thanForeign Source Income

Resident other than
non-permanent
resident

Foreign Source Income
Paid in Japan

Paid Abroad

TaxableNon-permanent
Resident

TaxableOnly the portion
deemed remitted
to Japan is taxable.

Classification

Domestic Source
Income (see page 8)

Income other thanDomestic Source Income

Non-resident

Taxable in principle(see page 9)

Not Taxable77

(Reference 1) DOMESTIC SOURCE INCOME

The following income is treated as domestic source income:(1) Income attributable to a permanent establishment(2) Income from the utilization or possession assets located in Japan.
(3) Income from the transfer of assets located in Japan.
(4) Certain distributions derived from the profits of a business conducted through a permanent establishment
based on a partnership contract and received in accordance with the provisions therein.
(5) Income from the transfer of land, rights established on land, buildings, and facilities attached to buildings, or
structures in Japan.
(6) Income received as compensation by business operators providing personal services in Japan, including
compensation for services provided by motion picture artistes, musicians and any other entertainers,
professional athletes, lawyers, accountants, and other professionals, or persons possessing scientific,
technical, or managerial expertise or skills.
(7) Rent or other compensation for the use or lease of real estate in Japan and rights therein or establishedthereon.
(8) Interest on national and local government bonds and debentures issued by domestic corporations; interest on
debentures issued by foreign corporations that is attributable to business conducted through a permanentestablishment; interest on savings deposited to entities located in Japan, etc.
(9) Dividends on surplus, dividends of profits, distribution of surpluses received, etc. from domestic corporations.
(10) Interest on loans that are provided for business operators for their business conducted in Japan.
(11) Royalties or proceeds from the sale of industrial property rights and copyrights, and rental charges on
equipment that are received from business operators for their business conducted in Japan.
(12) Salaries, bonuses, or compensation for the provision of personal services resulting from employment andother personal services provided in Japan; and public pensions and severance allowances derived from
employment, etc. offered during the resident taxpayer period.
(13) Monetary awards for the advertisement of a business conducted in Japan.
(14) Pensions, etc. based on life insurance contracts concluded through entities located in Japan.
(15) Money for payment for installment savings accounts, etc. received by entities located in Japan.
(16) Distributions of profits based on silent partnership arrangements, etc. for contributing capital to a business
operating in Japan.
(17) Other domestic source income including that concerning insurance benefits and compensations for damages
received in conjunction with business conducted in Japan or assets located in Japan.

Taxation method for the above varies depending on the type of domestic source income, whether there is apermanent establishment, and whether the domestic source income is attributable to a permanent establishment.
When domestic source income is provided differently in any tax treaty, the tax treaty prevails.
Note: 1. Attributable income to the permanent establishment means the income that is attributable to thepermanent establishment, taking into account the functions the permanent establishment performed, thedealings between the permanent establishment and non-resident’s place of business, and the othercondition, if the permanent establishment is the business operator independent from the non-resident.
Note: 2. The following are examples of contracts falling under the classification “contract of partnership.”(1) A venture capital investment limited partner-ship agreement as stipulated in Section 3, Article 1 of the Law
Relating to Venture Capital Investment Limited Partnerships;(2) A limited liability partnership agreement as stipulated in Section 3, Article 1 of the Law Relating to Limited
Liability Partnerships;(3) A contract of partnership as stipulated in Section 667, Article 1 of the Civil Code;Note: 3. Income received from a person who uses a purchased property as a dwelling place for himself / herself or his/ her relatives is not the income of (5) but the income of (3) when the income is not more than 100,000,000
yen.
Note: 4. Interest on shipper’s usance bills and bank import usance bills which is payable within six months of the dateof issuance should not be included in the income of (10).
Note: 5. Services rendered as a director of a domestic corporation and services provided aboard a ship or aircraft
operated by a resident or a domestic corporation are deemed to have been performed in Japan regardless of
where such services are performed in reality.
Note: 6. Salaries, wages, and other remuneration for personal services performed in Japan are treated as domestic
source income even if they are not paid in Japan.

88(Reference 2)

Outline of taxation on non-residents

Classification of non-resident

Income type
(Business income)① Income derived from utilization or
holding of assets (excluding those
applicable to ⑦ to ⑮)② Income derived from transfer ofassets③ Distribution of profits from partnershipbusiness④ Income from transfer of land etc.
⑤ Income from business of providing
personal services⑥ Real estate rent etc.
⑦ Interest etc.
⑧ Dividend etc.
⑨ Interest on loans⑩ Royalties etc.
⑪ Salaries and other rewards forprovision of personal services,public pensions etc, retirement
allowances etc.
⑫ Prize money for advertisement ofa business⑬ Annuities based on life insurance
contracts etc.
⑭ Compensation money for benefits
under installment savings contracts
etc.
⑮ Distribution of profits based on
sleeping partnership (Tokumei
Kumiai) contracts⑯ Other domestic source income

Non-resident
Those holding a permanentThose not holding Withholding
establishment
income tax
Income attributable to aa permanent
Other
etc.
permanent establishment
income establishment(see page 8)
UntaxedNo
Aggregate taxation(see page 10)

Aggregate taxation(partial)
Untaxed
Aggregate taxation after
being withheld at source

Aggregate taxation after
being withheld at sourceNoNo
20.42%
10.21%
20.42%
20.42%
15.315%20.42%
20.42%
20.42%
20.42%

Separate taxation
at source(see page 10)20.42%
20.42%
15.315%20.42%

Aggregate taxation

Aggregate taxation

No

Note:
1. Please note that income attributable to a permanent establishment (see page 8) may overlap with domestic
source income stated in ① to ⑯ in the table above.
2. Of the “② Income derived from transfer of assets” in the table above, income other than those fallingunder income attributable to a permanent establishment is taxed only if the income corresponds to thoselisted in Article 281, paragraph 1, item 1 to 8 of the Order for Enforcement of the Income Tax Act.
3. Please note that certain ones of the income subject to aggregate taxation in the table above may be subject
to separate self-assessment taxation or separate taxation at source pursuant to the provisions of the Act
on Special Measures concerning Taxation (see page 10).
4. Please note that withholding tax rates in the table above relating to certain incomes may be reduced or
exempted pursuant to the provisions of the Act on Special Measures concerning Taxation.
5. In cases where a tax treaty is concluded between the country of residence of the non-resident and Japan,
taxation may be reduced or exempted pursuant to the tax treaty (see page 61).

9
9

1-4

Types of Income & Taxation Methods

Taxation
methods
Aggregate
Income derived from independent enterprises such as commerce,
Business income industry, fishery, agriculture, self-employed profession, etc.
Taxation(Sales etc.,
Separate
Income derived from transfer of shares or futures trading etc.,
Self-assessment
Agriculture)
conducted in a business scale
Taxation
Aggregate
Real estate income Income derived from leasing of land, buildings, ships, aircraft, etc.
Taxation
Aggregate
Income of interest paid abroad on deposits and savings, etc.
Taxation
Separate Taxation
Income of interest paid in Japan on deposits and savings, etc.
at SourceInterest income
Separate
Income of interest on specified bonds, etc. (★)
Self-assessment
TaxationType

Overview

Dividend income

Income of dividends of surplus received from corporations anddistribution of profit from publicly offered stocks securities
investment trusts, etc. excluding incomes for which you choose to
apply the separate self-assessment taxation. (★)
Income of dividends on listed stocks and distribution of profits fromstock securities investment trusts sold by public offering, for which
you choose to apply the separate self-assessment taxation. (★)
Income of distribution of profits from corporate bond-like beneficiaryrights in privately offered special purpose trusts, etc.

Aggregate
Taxation
Separate
Self-assessment
Taxation
Separate Taxation
at Source

Employment income Income of salaries, wages, bonuses, allowances, etc.

Income of the National Pension, the Employee Pension,
Public defined-benefit corporate pensions, defined-contribution corporate
pensions
pensions, other public pensions and certain foreign pensions, etc.
Other income including manuscript fees, lecture fees, and annuities
Miscellaneous
under life insurance contracts, etc. which do not fall into other types ofincomeincome.
OthersIncome derived from transfer of shares or futures trading etc.,
conducted not in a business scale

Capital gains

Income derived from transfer of golf club memberships, gold bullion,
machinery, etc.
Income derived from transfer of land, buildings, leasehold rights andshares, etc.
*The income derived from transfer of shares fallen into the business income
or miscellaneous income is excluded.

Aggregate
Taxation

Separate
Self-assessment
Taxation
Aggregate
Taxation
Separate
Self-assessment
Taxation

Income of lump-sum payments from life insurance policies, prize
Aggregate
money, lottery winnings, etc.
Taxation
Occasional income Income derived from certain single-premium endowment or casualty
Separate Taxation
insurance policies where the term of insurance or mutual relief is 5
at Source
years or less, etc.
Income derived from transfer of logged forests (timber), which have
Timber income
been owned for a period exceeding five years, etc.
Separate
Income of retirement allowances, lump-sum pensions, lump-sum Self-assessment
payments of old-age benefits as defined by the Defined Benefits
Taxation
Retirement income Corporate Pension Law and the Defined-Contribution Pension Law,
etc.
(★) There is a system that do not require a final return regarding these incomes (see page 56).

Note:
Aggregate Taxation:
Separate Self-assessment
Taxation:
Separate Taxation
at Source:

A system whereby tax is calculated in combination with other types of income by a final return.
A system whereby tax is calculated separately from other types of income by a final return.
A system whereby, a certain amount is withheld as tax when income is received; and thiscompletes the payment of taxes, irrespective of other types of income. (A final return cannot
be filed.)
In addition to the income mentioned in the above table, income derived from gold investment(savings) accounts is also liable to separate taxation at source.

10
10

1-5 Who need to file?
Please check the following table according to your resident status for 2019, since you are required to file afinal return when your situation falls under any of the tables.
1. Persons with the Employment Income*For most people, the income tax etc. is settled by the “year-end adjustment” of employers, so the final
return is unnecessary. If you file a final return, it is required to include salary income that received
year-end adjustment in the return.

 You are required to file a final return if;(1) Your total amount of the earnings of salary etc. exceeds 20,000,000 yen.
(2) Your total amount of income (except for the employment income and the retirement income)exceeds 200,000 yen when the salary etc. is received from one source only and all of thesalary etc. is subject to the Japanese withholding.
(3) The sum of your total amount of income (except for the employment income and theretirement income) and the total amount of earnings from the salary etc. not subject to theyear-end adjustment exceeds 200,000 yen when the salary etc. is received from two or more
sources and all of the salary etc. is subject to the Japanese withholding.

Resident*However, you need not file a final return if the remaining amount after subtracting the total amount of
deductions for income (except for deductions for casualty losses, medical expenses and donations andbasic exemption) from your total amount of earnings from salary etc. is 1,500,000 yen or less as well as yourtotal amount of income (except for the employment income and the retirement income) is 200,000 yen orless when all of the salary etc. is subject to the Japanese withholding.

(4) You are employee of foreign diplomatic establishment located in Japan or a domestic worker
and the salary etc. is not subject to the Japanese withholding when receiving payment ofsalary etc.
(5) You receive salaries, etc. abroad.
(6) You are a director of a family company or a relative of the director, and receive payments suchas interest on loans, rent for a store, office and factory, and charges for the use of machines
and tools besides salary etc. from the company concerned.
(7) The withholding of income tax etc. from your employment income in 2018 was postponed or
you received a tax refund, under the provisions of the “Law Relating to Exemptions,
Deductions and Deferment of Tax Collection for Disaster Victims.”
 Even when you fall under any of the above, you are not required to file a final return if theamount of tax calculated based on your total amount of income after subtracting all of yourdeductions including the basic exemption is the sum or less of your credit for dividends andspecial credit for loans etc. related to a dwelling (specific additions or improvements, etc.),
applied in your year-end adjustment.
2. Persons with only Miscellaneous Income related to Public Pensions etc.
 You are required to file a final return if a balance remains after subtracting all of your income
deductions from your amount of miscellaneous income related to public pensions.
 You are not required to file a final tax return if your amount of earnings from public pensions etc. is
4,000,000 yen or less and all of the public pensions etc. are subject to the Japanese withholding(see page 22).

3. Persons with the Retirement income
 You are required to file a final return if you receive retirement allowances etc. that is not subject
to the Japanese withholding such as retirement allowances from a foreign company.

NonResident If you submit an "Application Concerning Receipt of Retirement Income［退職所得の受給に関する申告書］" to the payer of retirement allowances etc., the taxation of income tax etc. related to theretirement income is generally completed through withholding by the payer in Japan upon thepayment of the retirement allowances, and no tax return is required to be filed.
*If you earn income other than retirement income, please refer to 1 or 4.

4. Persons other than the above
 You are required to file a final return if:
The amount of tax calculated based on your total amount of income after subtracting all of yourdeductions including the basic exemption is greater than the amount of your credit for
dividends.
 You are required to file a final return if:
You have income subject to the aggregate taxation (see page 10).
 You are not required to file a final return if the amount of tax calculated based on your total
amount of income after subtracting the basic exemption, the deduction for casualty losses
and the deduction for donations is less than your credit for dividends.
11
11

1-6

Who receive a tax refund?

Even when you are not required to file a final return legally, you have the right to claim a tax refund by
filing a return for the sake of a refund (“the return for refund”) if you have overpaid the income tax etc. as aresult of the Japanese withholding or the prepayment of estimated taxes.
The following persons are advised to see if they are eligible for a return for refund:* Please note that there is no amount of a tax refund in case you have no amount of withholding tax or
prepayment of estimated taxes (in the case that the "withholding tax amount" column of the withholding tax
statement is "0", etc.).
* Please note that if you file a return for refund when you have the employment income or the miscellaneous
income related to public pensions and you are not required to file a return, you need to fill in all the incomes(excluding the retirement income) in a tax return.

1. Persons receiving dividends subject to the aggregate taxation or manuscript fees
Those whose amount of income in 2018 is less than a certain amount.
*The certain amount depends on your amount of income and withholding tax etc.
2. Persons with the Employment Income
Those who can claim deductions for casualty losses, medical expenses, or donations, or special credit
for loans etc. related to a dwelling (specific additions or improvements, etc.) (excluding cases in which
this credit is applied in the year-end adjustment), special credit for contributions to political parties,
special credit for donation to certified NPOs, etc., special credit for donation to public interest
incorporated association, etc., special credit for anti-earthquake improvement made to an existinghouse, special tax credit for specified housing improvements and special tax credit for new building, etc.
of a certified house, etc.
3. Persons with only Miscellaneous Income related to Public Pensions etc.
Those who can claim deductions for casualty loss, medical expenses, life insurance premiums,
earthquake insurance premiums, or donation, etc.
4. Persons who terminated their employment before the end of the year, and were notreemployed during the remaining period of the year.
Those whose employment income was not subject to the year-end adjustment.
5. Persons with the Retirement income who fall under one of the followings.
(1) Those who are in deficit if you subtract your total amount of income deductions from your total
amount of income except for the retirement income.
(2) Those whose retirement income is withheld at 20.42% tax rate and the amount of withholding
income tax etc. exceeds the amount of income tax etc. they should bare because they did not
submit a “Application Concerning Receipt of Retirement Income［退職所得の受給に関する申告書］” when
receiving their retirement income.
For the calculation method of the retirement income, see page 58.

12
12

1-7

Place for Tax Payment

The place for tax payment means a place at which you shall pay tax. You are required to file a tax returnwith the Tax Office that has jurisdiction over the place for tax payment. The place for tax payment in the
Income Tax Law is prescribed as follows:
Question

Place for tax payment
YES

Do you have your own domicile in Japan?
NO

YES

Do you own your residence in Japan?
NO
Are you a non-resident who owns a permanentestablishment (office, place of business, etc.) in
Japan?
NO
In the case where you had once owned a domicile
or residence in Japan but do not have a domicile
or residence at present, does your relative(s), etc.
who satisfy certain requirements live at that
domicile or residence?
NO
Have you receiving a consideration for leasing
real estates etc. in Japan?

YES

YES

YES

NO

Had your place for tax payment been determinedin the past according to items
throughmentioned above?
NO
Do you conduct income tax etc. return or claim
etc.?
NO

YES

YES

Place of domicile.

Place of residence.

Location of a permanentestablishment.

The place of domicile or residence
at that time.

Location of assets causing theconsideration.
The place where it was your place
for tax payment just before the time
when it came to not fall under items
through .

Place you select.

Place within jurisdictional area of
Kojimachi Tax Office.

13
13

2
2-1

How to Fill out Your Final Return
Cautions for filling in the return form

1. The form consists of carbon copies. Spread the sheet or tear off the page 2 from page 1 along theperforation in the middle of the sheet. Please write strongly with a black ballpoint pen.
2. The second sheet is your copy. Please get it off when you submit return forms.
3. When filling in boxes by figures, 【example】
Leave
please write carefully in the center
Vertical line
“1” should be written in a someMake a slight
protruding
as follows:
single downward stroke
space
downward angle

slightly□□□□□□□□□□
4. If you have amounts over one
hundred million, please fill in theboxes as follows:
5. When correcting an entry, pleasedelete the character to be correctedwith a double line and write the margin
such as the upper column.

2-2

Write up to
the edge【example for the figure 1,234,567,890】□ □□□□□□□【example】

Form B (Page 1 and 2)

Page 1

See page 16

〒

令和

住 所

フリガナ

又 は
事業所
事務所
居所など

氏 名

（ ）

性 別 職業男 女

See page 26

事

営

業

農

世帯主との続柄・整理
特農の
示 特 農 番 号業

課税される所得金額
９25 又は第三表（○－○）
26
上の○に対する税額
86又は第三表の○

26
○
27
○
28
配 当 控 除 ○区
29○分
税 （特 定 増 改 築 等 ）区
30○
住宅借入金等特別控除 分

等

業

金

39
○
の 再差引所得税額（基 準 所 得 税 額 ） ○40（○－○）
復興特別所得税額
41○●40（○×2.1％）42
計 所得税及び復興特別所得税の額
○
●
40
41
（○＋○）
区
43
外国税額控除 分○44
源 泉 徴 収 税 額 ○算 申 告 納 税 額
45
○
42
43
44
（○－○－○）
予 定 納 税 額
46
（第１期分・第２期分） ○第 ３ 期 分 納める税金 ○47の 税 額
45 － ○46 ） 還付される税金 48（○○
49
配偶者の合計所得金額 ○50
専従者給与（控除）額の合計額 ○そ51
青色申告特別控除額 ○雑所得・一時所得等の52
源泉徴収税額の合計額 ○の未納付の源泉徴収税額 ○5354
本年分で差し引く繰越損失額 ○他
55
平均課税対象金額 ○区
56
変動･臨時所得金額 分○
延届 申告期限までに納付する金額 ○57
納58の出 延 納 届 出 額 ○
38

18

計

25
○

）

税理士法書面提出

－

39

還受
付
さ取
れ 郵便局
る
税場 名 等
金 口座番号の所 記号番号

区
分

合

復
興
特
別
所
得
税
額
の
記
入
を
お
忘
れ
な
く｡

35
○
37
～○

38
） ○

災 害 減 免 額

17

21 ＋ ○
22 ＋ ○
23 ＋ ○
24 ）（○

政党等寄附金等特別控除 ～ ○33

住宅耐震改修特別控除 区
住宅特定改修･認定住宅
新築等特別税額控除 分
差 引 所 得 税 額
27 － ○
28 － ○
29 － ○
30 － ○
31○
32 － ○
33 － ○
35 － ○
36 － ○
37
－○

（

差
○
し 配偶者（特別）控除～○19
引 扶 養 控 除 ○20
か 基 礎 控 除 ○21
れ ⑩から⑳までの計 ○る 雑 損 控 除 ○22
金 医療費控除23○
額 寄 附 金 控 除 ○
24
区
分

令
和
元
年
分
以
降
用

31
○

勤労学生、障害者控除 ～ ○
16

税理士
署名押印
電話番号

・

世帯主の氏名

電話 自宅・勤務先・携帯－－番号（単位は円） 種類 青 色 分 離 国 出 損 失 修 正 表

ア
○
イ
○
収 不
ウ
動
産 ○
利
子 ○
エ
入
配
当 ○
オ
与 ○
カ
金 給
キ
公的年金等 ○
額 雑 そ の 他 ク
○
総
期 ○
ケ
等 合 短
譲
期 ○
コ
渡 長
一
時 ○
サ
１
業
等 ○
事 営
２
業 農
業 ○
所
３
不
動
産 ○
４
子 ○
得 利
５
配
当 ○
金 給与 区分６○７
雑○額 総合譲渡・一時
８
1
○
ケ ｛
コ
サ ×／
○＋
（○＋○）
2｝
９
合
計 ○
10
社会保険料控除 ○11
所 小規模企業共済等掛金控除 ○12
得 生命保険料控除 ○13
か 地震保険料控除 ○14
ら 寡婦、寡夫控除 ○

（

屋号・雅号

生年
月日

令 和
年
１ 月 １ 日
の 住 所

15
○

STEP 3

印
○

第
一
表

）

See page 18

申告書Ｂ

個人番号

受付印

STEP 2

得 税 及 び年分の 所復興特別所得税の－（STEP 1������� 税務署長
令和� �年� �月� �日

－

印
○

30条

33条の2

区
整 分
異
動
理
管
理
欄 補
完

14
14

納 管

事 業

住 民

資 産

総 合

分 離

検 算

銀行
金庫・組合
農協・漁協

本店・支店
出張所
本所・支所

預 金 普 通 当 座 納税準備 貯 蓄
種類

通 信
日付印

年月日

Ａ Ｂ Ｃ Ｄ Ｅ Ｆ Ｇ Ｈ Ｉ Ｊ Ｋ
年

月STEP 4See page 41

日 Ｌ
名
簿
確
認

・・
一 連
番 号

STEP 5See page 49•••Those who have incomes subject to separate self-assessment taxation (see page 10) need to fill out
Page 3 (separate taxation form) along with Form B (Page 1 and 2).
Those who are in deficit, or those who are in deficit by deducting casualty losses (see page 36) or
carried-over loss from their income amount (see page 49) need to fill out the Page 4 (case of lossform) along with the Form B (Page 1 and 2).
Those who need the Page 3 (separate taxation form) or the Page 4 (case of loss form) can get therespective instructions as follows;[確定申告の手引き（損失申告用）][譲渡所得の申告のしかた（記載例）][株式等の譲渡所得等の申告のしかた（記載例）][山林所得の申告のしかた（記載例）]

Page 2
令和

整理
番号

得 税 及 び年分の 所復興特別所得税の確定申告書Ｂ ○ 所得から差し引かれる金額に関する事項
10 社会保険の種類○

See page 16

住

所

屋

号

フリ

ガナ

氏

合

支払保険料

計
円

生料
新個人年金保険料の計
命控
保支 払 掛 金
円

規
掛
模
企金
業
控
共
済除

12 新生命保険料の計
○

名

掛金の種類

11
○
円 小等

合

令
和
元
年
円
分
以
降
用

計

旧生命保険料の計
旧個人年金保険料の計

13
○

地料
震
保控
険除

源泉徴収税額
円

円

本
該
当

15 事
○
項

（

16
○

障控
害
者除

STEP 2円

地震保険料の計

配
偶

死
離

氏

別
婚

学校名

年

昭・平

・

続柄

生

月

日

・

除

44 源泉徴収税額の合計額○○ 雑所得（公的年金等以外）､総合課税の配当所得・譲渡所得､一時所得に関する事項
種目・所得の所得の種類 生 ず る 場 所

収 入 金 額

必要経費等

円

円

差 引 金 額
円

扶

昭・平

日

・

明・大

○

昭・平

・

万円 民

年
金
保

・

国外居住 険

個人番号
明・大

除

昭・平

・

万円 料

や
生
命

・

国外居住 保

個人番号

STEP 2

See page 18
See page 43/
page 44/
Calculation
Statement or
guide etc.

料
の
支
払
証
雑
明
・
・
損
書
円 保険金などで円 差引損失額の円
控なうち災害関連補頡される
除 損害金額
ど
支出の金額
金
額
23
円
円 申
○ 特例適用条文等
○
告
保
険
金
な
ど
で
医控
支払医療費等書
療補頡される金額
費除
に
円 添
24
○
寄
附
先
の
付
寄控
寄 附 金
附
し
所在地・名称金除○ 事業専従者に関する事項
なけ
事業専従者の氏名
個 人 番 号
続柄
生 年 月 日
従事月数・程度・仕事の内容 専従者給与（控除）額
れ
円 ば
明・大
昭・平
な
・
・
ら
明・大
な
昭・平
・
・
い
円 書
50 専従者給与（控除）額の合計額○
類○ 住民税・事業税に関する事項
は
添
給与・公的年金等に係
続柄
氏
名
個 人 番 号
生 年 月 日別 居 の 場 合 の 住 所
同配
給与から 付る所得以外（令和２年
一差 引 き 書偶生
４月１日において65歳
計者
未満の方は給与所得以
類
・ ・
自 分 で
外）の所得に係る住民
住 16
台
平
納
付
税の徴収方法の選択
・
歳
紙
令
・ ・
未
都道府県､市区町村
円 な
寄 分（特例控除対象）
民 満
平
ど
附 住所地の共同募金会、日・の令に赤支部･都道府県､市区町
扶
・ ・
金 村分
（特例控除対象以外）
貼
平
税 条
税 養
親
・
額 例 都道府県
令
族
・ ・
て
控 指
配当に関する
円 非居住者円 配当割額円 株式等譲渡所
円 除 定 市区町村
く
得割額控除額
住民税の特例
の 特 例
控 除 額
分
だ
さ
円 損益通算の特例適用前の円 前年中の所得
月
事 非 課 税 所 得 な ど 番
開始・廃止
い
号
金額
日
不
動
産
所
得
開（廃）業
業 不動産所得から差し引いた事業用資産の譲渡損失など
他都道府県の事務所等
税 青色申告特別控除額
22○

損 害 年 月 日

損害を受けた資産の種類など

っ

STEP 6

See page 51

万円 険

19 扶養控除額の合計○

損 害 の 原 因。

別居の控除対象配偶者・控除対象扶養親族 氏・事業専従者の氏名・住所 名

住所

所得税で控除対象配偶者 氏
な ど と し た 専 従 者 名

15
15

See page 26

国外居住 国

個人番号

養
控

・

月

STEP 3

。

明・大

19
○
円

年

）

第
一
表
と
一
緒
配 偶 者 控 除 に
提配偶者特別控除 出
し国外居住 て
く
だ
控 除 額
万円 さ
い

）

18
○
控 個人番号控除対象扶養親族の氏名

See page 47

生
明・大

特
別

第
二
表
は

勤労学生控除名

配 偶 者 の 氏 名（

See page 18）（

生 死 不 明
未 帰 還

〜

17 者
○

寡婦（寡夫）控除円 ○旧長期損害保険料の計、

収 入 金 額14 人○〜

種目・所得の生ずる場所又は所得の種類 給与などの支払者の氏名・名称）

険除 介護医療保険料の計○ 所得の内訳（所得税及び復興特別所得税の源泉徴収税額）

第
二
表
（

STEP 1

社
会
保
険
料
控
除

給
与

円

一連
番号

STEP 2

See page 18

2-3


STEP 1Name and address, etc.

Page 1(1) [税務署長]
Write the name of the Tax Office that has jurisdiction
over your domicile etc. at the filing date.
*The location and jurisdiction of each Tax Office islisted on our website (www.nta.go.jp).
(2) [
年
月
日]
Write the date you file your return (yy/mm/dd) .
(3) [令和0□年分の所得税及び復興特別所得税の申
告書Ｂ]
Write “1” in the box [0□] and write “確定” in thespace.
(4) [住所]
Write your address (domicile) and post code at thefiling date.
If you file your return with a Tax Office that has
jurisdiction over your place of business, office orresidence instead of your domicile, draw a circle(○) around [事業所](place of business), [事務所](office) or [居所] (residence).
In addition, write the location of your place ofbusiness, office or residence in the upper row andyour address (domicile) in the lower row.
Note: If you file your return with a Tax Office thathas jurisdiction over your place of business,
office or residence as your “place for tax
payment” instead of your domicile, you needto file a notification stating the change inplace for tax payment.
(5) [令和 年1月1日の住所]
Write “2” in the space and write your address as ofJanuary 1, 2020.
If the address as of January 1, 2020 is different
from the address written in upper column, please
make sure to fill in.
(6) [個人番号]
If you have your Individual Number for Social
Security and Tax (“My-Number”), you need to write
your number in your return form. You also need topresent your identification documents or attach
copies of them. (see page 66)(7) [氏名・フリガナ]
Write your name (in the order of the last, first, middle,
initial) and its pronunciation in katakana characters,
and seal.
When writing the pronunciation in katakana
characters, please treat voiced sound marks andsemi-voiced sound marks as one character andleave a box blank between your last and first name.
(8) [性別]
Indicate your gender by circling [男] (male) or [女](female).


(9)

[職業]
Write your occupation here.
If you are self-employed, write the details of yourbusiness (for example, greengrocery, automobile
repainting shop, etc.).
Regarding those who running several kinds ofbusinesses, write all of them.
(10) [屋号・雅号]
Write the name of your business and pseudonym,
if you have.
(11) [世帯主の氏名] [世帯主との続柄]
Write the name of the head of household here: [世帯主の氏名] and your relationship to him or her
here: [世帯主との続柄].
(12) [生年月日]
Write
your
date
of
birth
明治
1
(yy/mm/dd).
(Meiji)
Write the number (see the right大正box) of the era (see page 17) in (Taisho) 2
which you were born and the year
昭和of the era next to it in this order. (Showa) 3
Use two-digit number (inserting a
平成zero if necessary) for the year, (Heisei) 4month and day.
令和5(13) [電話番号](Reiwa)Write your telephone number
starting with the area code here and circle theappropriate classification; [ 自 宅 ](home), [ 勤 務先](office) or [携帯](mobile).
(14) [種類]
Circle the type(s) of the return you are filing:• Blue return → [青色]• Separate taxation form → [分離]• Exit tax system → [国出]• Final return in case of loss → [損失]* The exit tax system refers to the special treatment ofincome derived from the transfer of assets etc. in
the case of departing from Japan or the special
treatment of income derived from the transfer ofassets etc. in the case that assets were transferred
to non-residents as gift, etc.

(15) [特農の表示]“Special agricultural income earners”.
If income from agriculture accounted for over 70%
of your total income in 2019 and over 70% of that
agricultural income was earned after September 1,then circle: [特農].

Page 2[令和0□年分の所得税及び復興特別所得税の申告書Ｂ] [住所] [屋号] [氏名・フリガナ].
Fill in the same as the Page 1.
If you file return with the Tax Office that has jurisdiction over your place of business, office or residence otherthan your home address (domicile), write the address of such place of business, office or residence.
Those who have had a return form sent to them by the Tax Office will already have their name and address
printed here; please correct it if necessary.

16
16

(Reference) Era and Age Table
A.D.

Era

1908
1909
1910
1911

Meiji
Meiji
Meiji
Meiji
Meiji
TaishoTaishoTaishoTaishoTaishoTaishoTaishoTaishoTaishoTaishoTaishoTaishoTaishoTaishoTaisho
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa

1912
1913
1914
1915
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930
1931
1932
1933
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965

41
42
43
44
45 *1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15 *2
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Age as of
Dec. 31. 2018
110
109
108
107
106
105
104
103
102
101
100
99
98
97
96
95
94
93
92
91
90
89
88
87
86
85
84
83
82
81
80
79
78
77
76
75
74
73
72
71
70
69
68
67
66
65
64
63
62
61
60
59
58
57
56
55
54
53

A.D.

Era

1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988

Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
Showa
HeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeiseiHeisei

1989

41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64 *3
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

Age as of
Dec. 31. 2018
52
51
50
49
48
47
46
45
44
43
42
41
40
39
38
37
36
35
34
33
32
31
30
29

1990
28
1991
27
1992
26
1993
25
1994
24
1995
23
1996
22
1997
21
1998
20
1999
19
2000
18
2001
17
2002
16
2003
15
2004
14
2005
13
2006
12
2007
11
2008
10
2009
9
2010
8
2011
7
2012
6
2013
5
2014
4
2015
3
2016
2
2017
1
2018
0
Note
1) [Meiji45]Jan. 1 to Jul. 30 [Taiaho1]Jul. 30 to Dec. 31
2) [Taisho15]Jan. 1 to Dec. 25 [Showa1]Dec. 25 to Dec. 31
3) [Showa64]Jan. 1 to Jan. 7 [Heisei1]Jan. 8 to Dec. 31

17
17

2-4

STEP 2

Amount of earnings etc. / Amount of income

According to the types of income, the amount of income is calculated by subtracting deductions from
earnings such as necessary expenses, etc. from the amount of earnings in one year.
Business Income
Real estate income
Interest income⇒⇒⇒

page 18
page 19
page 20

Dividend income⇒ page 20
Employment income ⇒ page 21
Miscellaneous income ⇒ page 22

Capital gains⇒
Occasional incom⇒

page 23
page 24*This section explains about the income subject to the aggregate taxation (see page 10).
1 Business income (from sales, etc. and agriculture)

Page 1 ○ア○
イ ①②

The business income from sales etc. includes wholesale and retail commerce, restaurants, manufacturing,
construction, finance, transport, maintenance, services and any concern whose income derived from businessactivities.
It also includes the income of doctors, lawyers, writers, actors, professional baseball players, travelingsalespersons, carpenters and those involved in fishery or similar enterprises.
Business income from agriculture is defined as deriving from agricultural production, fruit growing, sericulture,
rearing of poultry and livestock, and dairy farming.
*Please note that business income may be liable to enterprise tax (see page 54）.

◇ How to calculate income
Total earnings － Necessary expenses
The income amount is calculated in the“Financial statement for blue return [青色申告決算 書 ]” for blue return taxpayers, and the“Statement of earnings and expenses [収支内訳書]” for other than blue return taxpayers.

Those who satisfy both of the requirements belowa) and b) are eligible for special treatment incalculating necessary expenses relating to amountof business income or miscellaneous income. For
details, see the document “For those working at
home and others eligible for special treatment incalculating business income[家内労働者等の事業所得等の所得計算の特例の適用を受けられる方へ].”a) Home workers, traveling salespersons, money
collectors, electricity meter-readers or people
conducting on-going personal services for a
specific group of people.
b) Those whose total amount of (i) earnings from
employment
etc.
and
(ii)
necessary
expenditures related to business income andmiscellaneous income is less than 650,000
yen.

◇ How to complete the formPage 1• Post each amount filled in the “Financial statement forblue return [青色申告決算書]” or the “Statement of
earnings and expenses [収支内訳書]” to the following
blocks;㋐ (amount of earnings from sales, etc.) or ㋑
(amount of earnings from agriculture) and(amount(amount ofof business income from sales, etc.) or
business income from agriculture).
• Post the amount of wages (deductions) for family
employees filled in the “Financial statement for blue
return” or the “Statement of earnings and expenses” to
50 , and the amount of the special allowancethe block ○51 .
for filing a blue return to the block ○Page 2• Fill in the “statement of income (withholding income tax
and special income tax for reconstruction) [○ 所得の内訳(所得税及び復興特別所得税の源泉徴収税額)]”, if
applicable.
• Write the following information in the blocks headed“Items concerning family business employees [○ 事業
専 従 者 に 関 す る 事 項 ],”:name of family businessemployee(s), the individual number (My-Number),relationship, date of birth, number of months employed
and frequency of work (those filing a white return only),
nature of business (those filing a white return only),amount of wages (deduction) for family employee(s).

18182 Real estate income

ウ③Page 1 ○The real estate income includes income derived from leasing of land, building, property rights on real estate,ships, aircraft, etc.
The key money, contract renewal fees and transfer fees of title when leasing real estates are also classified as
the real estate income.
※ Please note that income from real estate may be liable to enterprise tax(see page 54).

◇ How to calculate income◇ How to complete the form

Total earnings － Necessary expenses

Page 1• Post each amount filled in the “Financial statement forblue return [青色申告決算書]” or the “Statement of
earnings and expenses [収支内訳書]” to the following
blocks;㋒ (amount of earnings) and(amount of income).
• Post the amount of wages (deductions) for family
employees filled in the “Financial statement for blue
return” or the “Statement of earnings and expenses”
50 , and the amount of the special
to the block ○51 .
allowance for filing a blue return in field ○The income amount is calculated in the “Financial
statement for blue return [青色申告決算書]” for blue
return taxpayers, and the “Statement of earnings andexpenses [収支内訳書]” for other than blue returntaxpayers.

Page 2• Fill in the “Statement of income (withholding income
tax and special income tax for reconstruction) [○ 所
得の内訳(所得税及び復興特別所得税の源泉徴収税額)]”, if applicable.
• Write the following information in the blocks headed“Items concerning family business employees [○ 事業 専 従 者 に関 す る事 項 ],”:name of family businessemployee(s), the individual number (My-Number),relationship, date of birth, number of months
employed and frequency of work (those filing a white
return only), nature of business (those filing a white
return only), amount of wages (deduction) for family
employee(s).

◎ Interest on liabilities incurred to acquire land
If you have a deficit in your real estate income and have included the “amount of interest on liabilities incurred toacquire land” in calculating necessary expenses, fill in the following amount in accordance with the following
不 ” at the beginning of the amount filled in here: the blockon the Page 1.
classification. In this case, indicate “○
1. In the case the amount of interest on liabilities incurred to acquire land exceeds the amount of deficit in yourreal estate income: “0.”2. In the case the amount of interest on liabilities incurred to acquire land does not exceed the amount of deficit in yourreal estate income: the amount of deficit except for the amount of interest on liabilities.
As for the amount of interest on liabilities incurred to acquire land, see “How to fill out the statement of earnings andexpenditure (for the real estate income) [収支内訳書（不動産所得用）の書き方], ” or “How to fill out the financial
statement for blue return (for the real estate income) [青色申告決算書（不動産所得用）の書き方]. ”

1919

3 Interest income subject to the aggregate taxation

エ④
Page 1 ○Income such as interest paid abroad on deposits etc., which is not subject to the Japanese withholding, orinterest on corporate bonds issued by a family company that is paid out to shareholders etc. that served as thebasis of the categorization as a family company falls into the interest income subject to the aggregate taxation.
*1 Interest on deposits or savings, bonds other than specified bonds (see page 57), and privately offered bondinvestment trusts, etc. are subject to the separate taxation at source (see page 10), so these items cannot be
filed.
*2 Interest etc. subject to the aggregate taxation is not eligible for the separate self-assessment taxation.

◇ How to calculate income◇ How to complete the form

 Page 1• Write the amount of earnings (income) fromTotal earnings = Amount of interest income

interest in the following blocks; ㋓ and

The amount of interest income is the same as that of.

earnings.

4 Dividend income subject to the aggregate taxation

オ⑤
Page 1 ○The dividend income includes income of dividends of surplus received from corporations and distribution of profit
from investment trusts (excluding bond investment trusts and publicly offered bond investment trusts).
For the dividend income related to dividends etc. from listed stocks, etc. (excluding those for major shareholders,etc.), you can choose to apply whether the aggregate taxation or the separate self-assessment taxation (seepage 56). When you choose to apply the separate self-assessment taxation, fill out the Page 3 (separate
taxation form) etc. in addition to the Page 1 and 2.
For details, access our website “The method (example) for filing income from transfer of shares, etc. [株式等の譲渡所得等の申告のしかた（記載例）]”.

◇ How to complete the form

◇ The columns for calculations
Amount of earnings
from dividends, etc.
(including tax)

 Page 1• Post the amount of earnings entered in box A to

(Total)yen

Interest on liabilities*Athe block ㋔ and the amount of dividend income
entered in box C to the block .

B Page 2• Write the appropriate items in the following blocks;

yenAmount ofdividend income(A－B)

・ “Statement of income (withholding income tax andspecial income tax for reconstruction) [○ 所得の内訳（所得税及び復興特別所得税の源泉徴収税額）]”
・ “Items concerning miscellaneous income (excluding( “0” when in deficit)

yenCpublic pensions, etc.), dividend income, capital gains*Interest on liabilities is limited to the interest on money
borrowed in order to buy shares or make investments.
However, it does not include interest related to income
from transfer of securities.

subject to the aggregate taxation, and occasional
income [○ 雑所得(公的年金等以外)、総合課税の配当所得・譲渡所得、一時所得に関する事項]”
・ “Items about inhabitant taxes and enterprise taxes[○ 住民税・事業税に関する事項]”（see page 51）*See page 56 for taxation methods of the interest income and the dividend income.

20
20

5 Employment income

カ⑥Page 1 ○The employment income includes wages, salaries, bonuses, allowances and any other payments of this nature.

◇ The columns for calculations
Amount of earnings
from employment,
etc. (including tax)yen

Amount A

A

Amount of employment income

Up to 650,999 yen
651,000 yen to
1,618,999 yen◇ How to complete the form

(Total)0 yen
A－650,000yen
yen

1,619,000 yen to
1,619,999 yen

969,000 yen

1,620,000 yen to
1,621,999 yen

970,000 yen

1,622,000 yen to
1,623,999 yen

972,000 yen

1,624,000 yen to
1,627,999 yen

974,000 yen

1,628,000 yen to
1,799,999 yen
1,800,000 yen to3,599,999 yen
3,600,000 yen to
6,599,999 yen
6,600,000 yen to9,999,999 yen
10,000,000 yen
or moreB×2.4
A÷4(round downyenfractions less
B×2.8－180,000 yen
than 1,000 yen)
B,000 yenyen
B×3.2－540,000 yenyen

A×0.9－1,200,000 yenyen
A－2,200,000 yenyen* Round down the fractions less than 1 yen.

21
21

 Page 1• Post the amount of earnings entered in box A
tothe block ㋕
and the Amountemployment income to the block .

of*When those whose all earnings have been
subject to the year-end adjustment, post “theamount paid” indicated on “the withholding tax
statement of employment income” received fromtheir employers to the block ㋕ and “the amountafter deduction for employment income” to theblock .
*In the block shown in “classification [区分]”, only
those who apply the deduction for speciallydesignated expenditure from employment income
can make an entry. For details, please access our
website “Detailed statement about deduction for
specially designated expenditure for employment
income earners [給与所得者の特定支出に関する明細書] ”.

 Page 2• Fill in the “Statement of income (withholding
income tax and special income tax forreconstruction) [○ 所得の内訳(所得税及び復興特別所得税の源泉徴収税額)]”.

* If employment income earners make speciallydesignatedexpenditure((1)
commutingexpense, (2) moving expense (related to achange of workplace) (3) training expense, (4)expense for obtaining qualifications (cost spent
for a person to get a qualification), (5) travelingexpense for coming home (related to working
apart from their family) and (6) expenses
necessary for work) in the year and the total of
the specially designated expenditure of the year
exceeds a certain amount, the persons are
eligible for deduction for specially designatedexpenditure. For details, please see "Deduction
for Specially Designated Expenditure for
Employment Income Earners[給与所得者の特定支出控除について] ."キ○ク⑦Page 1 ○6 Miscellaneous income

The miscellaneous income includes the National Pension, the Employee Pension, defined-benefit corporate
pensions, defined-contribution corporate pensions, other public pensions and certain foreign pensions,
manuscript fees, lecture fees, royalties, TV appearance fees, interest on lending, annuities under life insurance
contracts, mutual-aid annuities and any other income which does not fall into the other categories of income.
The increased pension and ordinary pension for those injured during war service, survivor’s pension paid basedon the employment of the deceased, benefit payments deriving from the Mentally and Physically Handicapped
Dependents Mutual Relief System, a portion of annuities based on the right to receive annuities under life
insurance policies etc. obtained as a result of an inheritance, which is subject to the inheritance tax and the gifttax, etc. are not liable to taxation of income tax etc.

◇ The columns for calculations

Miscellaneous income from public pensions etc. and othermiscellaneous income are calculated separately.

◎ Computation of other miscellaneous income◎ Computation of miscellaneous income from public
pensions etc.
Amount of earnings from (Total)
miscellaneous incomeAfrom public pensions, etc.
(including tax)
yen

yen

Individuals born on or after January 2, 1955
(Individuals aged less than 65) should make theircalculations using the following table.
Miscellaneous income frompublic pensions, etc.

Amount A

0 yen

Up to 700,000 yen
700,001 yen to
1,299,999 yen
1,300,000 yen to
4,099,999 yen
4,100,000 yen to
7,699,999 yen
7,700,000 yen
or moreA×0.85－785,000 yen=

B

A×0.95－1,555,000 yenyen* Round down the fractions less than 1 yen.

Individuals born on or before January 1, 1955
(Individuals aged 65 or over) should make theircalculations using the following table.
Amount A

Miscellaneous income frompublic pensions, etc.

1,200,001 yen to3,299,999 yen
3,300,000 yen to
4,099,999 yen
4,100,000 yen to
7,699,999 yen
7,700,000 yen
or moreA－1,200,000 yen=yen

A×0.75－375,000 yen=yen

A×0.85－785,000 yen
=

B

yen

yen

E

◎ Miscellaneous income

Amount of( “0”when in deficit)
miscellaneous incomeyen(B ＋ E)F

tax and special income tax for reconstruction) [○ 所
得の内訳(所得税及び復興特別所得税の源泉徴収税額)]” and “Items concerning miscellaneous income(excluding public pensions, etc.), dividend income,capital gains subject to the aggregate taxation, andoccasional income [○ 雑所得（公的年金等以外）、総合課税の配当所得・譲渡所得、一時所得に関する事項]”.

* Even if you are not required to file a return for income tax etc., you
are required to file a return for income tax etc. in order to receive
refunds of income tax etc. (see page 12).
* For the inhabitant tax, see page 65.
Note: Article 203-7 shall apply on and after January 1, 2020

A×0.95－1,555,000 yen=

D)◎ Non requirement of filing tax returns concerning pension
recipients
You are not required to file a return for income tax etc. if (a) youramount of earnings from public pensions is 4,000,000 yen or less, (b)all the pensions you received are subject to the Japanese withholding(excluding ones that are covered by the provision in Article 203-6 ofthe Income Tax Act (Note) (public pensions, etc. not subject to theJapanese withholding), and (c) your amount of income (excluding
miscellaneous income from public pensions, etc.) is 200,000 yen or
less.

0 yen

Up to 1,200,000 yen－

 Page 2• Fill in the “Statement of income (withholding income

yen

=

(C

D

block ㋖ and that of earnings entered in box C to theblock ㋗.
• Post the amount of miscellaneous income entered in
the box F to the block .

A×0.75－375,000 yen
yen

Subtracted figureyen Page 1• Post the amount of earnings entered in box A to theyen=

Necessary expenses

C◇ How to complete the form

A－700,000 yen=

Amount of earnings from (Total)
other miscellaneous
income (including tax)yen

* Round down the fractions less than 1 yen.

2222

7 Capital gains subject to the aggregate taxationケ○
コ⑧
Page 1 ○The capital gains subject to the aggregate taxation include income derived from transfer of golf clubmemberships, gold bullion, ships, machinery, patent rights, fishing rights, paintings, curios and other objects ofart, and precious metals, etc.
Short-term capital gain is income derived from transfer of assets held for not more than five years; long-term
capital gain is income derived from transfer of assets held for more than five years.
Please note that capital gains from transfer of land, leasehold rights, or capital gains from transfer of shares are
subject to separate self-assessment taxation (see page 10). In this case, fill out the Page 3 (separate taxationform) etc. in addition to Page 1 and 2.

◇ How to complete the form

◇ The columns for calculations

 Page 1• Post the “amount of short-term capital gains”◎ short-term capital gain

Earnings fromshort-term capitalgains (selling price)
Purchase price ofshort-term capital
assets etc.*1
Subtracted figure*2(A － B)

yen

A

yen

B

yen

Special deduction
amountC or 500,000 yen,whichever is less

Amount of short-term
capital gains(C － D)C

D• Calculate as follows and post the amount of L toEyen

the block.

J × 0.5
E+K

yen

Purchase price oflong-term capital
assets etc.*1

yen

Subtracted figure*2(F － G)yen

Special deduction
amountyen

Amount of long-term
capital gains(H － I)yen

H or (500,000 yen – D),whichever is less

How to fill in the block
depends on whether
you have occasional income or not.
Those who have no occasional income:yen◎ long-term capital gain

Earnings fromlong-term capital gains(selling price)entered in the box E to the block ㋘, and the“amount of long-term capital gains” entered in thebox J to the block ㋙.
* In this block, post the amount of income, notthat of earnings.

F

yen
yen

K
L

Those who have occasional income:G• Proceed to the next page.

H

 Page 2• Fill in the “Items concerning miscellaneous income

I

J*1 This is the total amount of the purchase price ofcapital assets (excluding the amount already added
to the business expenses, etc.) minus equivalentdepreciation costs, and the direct costs oftransferring the assets.
*2 If you are running a deficit on this figure, or if yourincome from business or real estate is in deficit,
please contact the nearest Tax Office.

23
23(excluding public pensions, etc.), dividend income,capital gains subject to the aggregate taxation, andoccasional income [○ 雑所得（公的年金等以外）、
総合課税の配当所得・譲渡所得、一時所得に関する事項]”.

8 Occasional income

サ⑧Page 1 ○The occasional income includes lump-sum payments and maturities from life or casualty insurance policies,
prize money, lottery winnings, and winnings from horse or cycle races and other occasional income without
consideration.

◇ How to complete the form

◇ The columns for calculations ①
Amount of earnings fromoccasional income(including tax)

(Total)yen

Amount spent to gain
earnings
Subtracted figure*1( M － N)yen
( “0” when in deficit)

yen

Special deduction amountO or 500,000 yen,whichever is less

yen

M
N
O

P

Amount ofoccasional incomeQyen( O － P)
*1 If you have incurred deficit in business income, realestate income or capital gains subject to the aggregate
taxation, please contact the nearest Tax Office.

subject to the aggregate taxation)( Q + S ) × 0.5
R+T

incometax

andspecialincometax

forreconstruction) [○ 所得の内訳(所得税及び復興
特 別 所 得 税 の 源 泉 徴 収 税 額 )]” and “Items
concerning miscellaneous income (excluding
public pensions, etc.), dividend income, capitalgains subject to the aggregate taxation, and関する事項]”.
yen

Amount of long-term
capital gains(Block J in the capital gains

 Page 2• Fill in the “Statement of income (withholding外）、総合課税の配当所得・譲渡所得、一時所得にAmount of short-term
capital gains

subject to the aggregate taxation)“amount of occasional income”
entered in the box Q to the block ㋚,* In this block, post the amount of income, notthat of earnings.
• Post the amount entered in the box U to theblock.

occasional income [○ 雑所得（公的年金等以◇ The columns for calculations ②(Block E in the capital gains

 Page 1• Post the

yen

yen

yen

R

S

T

U

24
24

9 Total amount of income

Page 1 ⑨◇ How to complete the form

 Page 1• Write the total amount of the amounts you have written in blocks

toin the block .
* If you have filled in the block ○54 on Page 1(see page 49), write the total amount of the amounts you have written inblocksto54 .
less the amount written in the block ○Aggregation of profit and loss
If you have deficits in the business income, the real estate income, the timber income or the capital gains subject
to the aggregate taxation, you may deduct the deficit from other categories of income that are not in deficit. Thisis called the “aggregation of profit and loss”.
Please pay attention to the following points when aggregating profit and loss,:(i) If you do not have the capital gains subject to the aggregate taxation or the occasional income, but you dohave a deficit in any of the boxes fromtoon the Page 1, you must add up the figures for each type ofincome as they are.
(ii)In the cases that differ from note (i) above, the calculations will become complicated. Please contact thenearest Tax Office instead. In the case that you have incurred losses in several kinds of income, you may use“Calculation form for aggregation of profit and loss [損益の通算の計算書]”.
(iii)As a rule you can’t deduct the deficit of the transferring golf club memberships, etc. from other categories ofincome.

25
25

2-5

STEP 3

Deductions from income

You may deduct the items indicated below from your amount of income.
However, if you are a non-resident throughout the year 2019 who have income subject to the aggregate taxation,
only the basic exemption, the deduction for casualty losses and the deduction for donations are granted.
The following table shows deductions from income and tax credits indicated in the next "2-6 STEP 4 Calculating
your tax (see page 41)" together.

Table of deductions from income (including exemptions) and tax credits
Resident

Tax credits

Deductions from income (including exemptions)

Residentother than
non-permanent
residentThose whose

Non- resident status
Nonpermanent resident changed during
the yearresident

Deduction for social insurance premiums (see page 28)

○

○

X

△

Deduction for small business mutual aid(see page 28)
premiums

○

○

×

△

Deduction for life insurance premiums(see page 29)
Deduction for earthquake insurance(see page 31)
premiums

○

○

×

△

○

○

×

△

Exemption for widows or widowers(see page 32)

○

○

×

▲

Exemption for working students(see page 32)

○

○

×

▲

Exemption for persons with disabilities(see page 33)

○

○

×

▲

Exemption or special exemption for(see page 34)
spouses

○

○

X

▲

Exemption for dependents(see page 35)

○

○

×

▲

Basic exemption(see page 35)

○

○

O

O

Deduction for casualty losses(see page 36)

○

○

●

●

Deduction for medical expenses(see page 37)

○

○

×

△

Deduction for medical expenses by the(see page 39)
self-medication taxation system

○

○

×

△

Deduction for donations(see page 40)

○

○

○

○

Credit for dividends(see page 42)

○

○

○

○

(see page 43)

○

○

○(*1)

○(*1)

(see page 44)

○

-

○

○

(see page 44)

○

○

○

○

(see page 44)

○

○

○

○

(see page 45)

○

○

○(*1)

○(*1)

(see page 45)

○

○

○(*1)

○(*1)

(see page 45)

○

○

○(*1)

○(*1)

(see page 47)

○

○

×(*2)

□(*2)

Special credit for loans ,etc. related to adwelling(specific additions or
improvements, etc.)
Special credit for contributions to politicalpartiesSpecial credit for donation to certified
NPOs , etc.
Special credit for donation to public
interest incorporated association, etc.
Specialcreditfor
anti-earthquake
improvement made to an existing house
Special tax credit for specified housing
improvements
Special tax credit for new building, etc. of acertified house
Credit for foreign taxes

26
26

○: Applicable
×: Not applicable●: For non-resident periods, applicable only to assets located within Japan△: Applicable only for the amount paid during resident periods▲: Applicable when it is judged that you have dependents at the following time point:
・In the case of a change from a non-resident to a resident, it depends on the situation on December 31 of that year.
・In the case of a change from a resident to a non-resident, it is as follows.
(1) If you do not appoint a tax agent, it depends on the situation at the time of leaving Japan.
(2) if you do appoint a tax agent, it depends on the situation on December 31 of that year.
□: In applying, income arising in the non-resident period is not considered.
(*1) If you (non-resident status) have constructed, purchased or rebuilt a house as a dwelling and the house isprovided for your residential use before March 31 2016, the special credit for loans, etc. related to a dwelling(specific additions or improvements, etc.), the special credit for anti-earthquake improvement work made to an
existing house, the special tax credit for specified housing improvements or the special tax credit for new building,etc. of a certified house may not be applied.
If your residential status changed from resident to non-resident before March 31 2016, these special credits
may not be applied for the years after becoming a non-resident, in principle.

(*2) For periods of non-residents with permanent establishment, it is applicable on income attributable topermanent establishment.

Note that a person with salary who received year-end adjustment may omit filling in some of the blocks as
below. However, if that person files a final return related to income tax for and before 2018, it is required to fill inthe blocks as before.
Classification
All the amounts in all the blocks from  to ⑳ inPage 1 are the same as the amount that received
the year-end adjustment.
Any amount in the blocks
from  to ⑳ in Page 1
is different from theamount that received theyear-end adjustment.

Blocks applicable toeach deduction fromincome in Page 2
Transfer “Total amount of Entries may be omitted.
deductions from income”
in the withholding tax
statement.
Enter the total amount of Fill in blocks according to
the blocks from  to ⑳. these steps.

Blocks from  to ⑳ in Page 1 Blocks in Page 1
Entries may be omitted.

Deductions from income Fill in columns according tothat are different from the these steps.
amount that received theyear-end adjustment
Deductions from income Transfer the amount ofother than the above
deductions described in thewithholding tax statement.

Entries may be omitted.

Explanation of Terms○ The total income [総所得金額等]

The total income is the total sum of (1) and (2) below, plus your retirement income and timber income.
*If you have income subject to the separate self-assessment taxation, add the amount of such income (as forlong-term and short-term capital gains, the amount is before special credits deducted) on the above amount.
(1) The total sum of business income, real estate income, employment income, interest income subject to theaggregate taxation, dividend income subject to the aggregate taxation, short-term capital gains subject to theaggregate taxation, and miscellaneous income after aggregating profits and losses (see page 25)of thoseincomes.
(2) Half of the total sum of long-term capital gains and occasional income, after aggregating profit and loss of thoseincomes.
However, if you have applied carry-over of net losses or casualty losses, carry-over of losses incurred in thereplacement of residential assets, etc., losses incurred in the transfer of specified residential assets, carry-over oflosses related to listed stocks, carry-over of losses incurred through the dealing of shares issued by certain
small-or medium-sized businesses, or carry-over of losses related to settlement on balance, etc., in trading of
futures, the amount of total income concerned should be after applying these deductions.

○ Total amount of income [合計所得金額]

Total amount of income is the total sum of (1) and (2) below, plus your retirement income and timber income.
If you have income subject to the separate self-assessment taxation, add the amount of such income (as forlong-term and short-term capital gains, the amount is before special credits deducted) on the above amount.
(1) The total sum of business income, real estate income, employment income, interest income subject to aggregate
taxation, dividend income subject to aggregate taxation, short-term capital gains subject to aggregate taxation,and miscellaneous income after aggregating profits and losses (see page 25)of those incomes.
(2) Half of the total sum of long-term capital gains and occasional income, after aggregating profit and loss of thoseincomes.
However, if you have applied carry-over of net losses or casualty losses, carry-over of losses incurred in thereplacement of residential assets, etc., losses incurred in the transfer of specified residential assets,
carry-over of losses related to listed stocks, carry-over of losses incurred through the dealing of shares issued
by certain small- or medium-sized businesses, or carry-over of losses related to settlement on balance, etc.,
in trading of futures, the total amount of income concerned should be prior to applying these deductions.

27
27

○ Living in the same household [生計を一にする]“Living in the same household” normally means to live on a common budget. But in the case that an office worker lives
separately from his/her family for his/her occupational reason, or that his/her family members live separately from him/her
for such reasons as education and recuperation, it may, nevertheless, be treated as “living in the same household,” as longas he/she pays for their education or recuperation, or they live together on the holidays.
Page 1 

1 Deduction for social insurance premiums

Page 2 

You are eligible for this deduction if you pay premiums or premiums are withdrawn from your salary for healthinsurance, National Health Insurance, social medical insurance for the old-aged, long-term care Insurance, labor
insurance, National pension, national pension fund and employee pension insurance, etc. of yourself, your
spouse or relatives living in the same household as you (see page 28).
However, premiums for National Health Insurance, social medical insurance for the old-aged or Nursing-careinsurance withdrawn from the pensions which are received by your spouse or relatives living in the same

household may not be claimed as deductions for social insurance premiums on your return.
When you pay premiums for National Health Insurance or social medical insurance for the old-aged bytransfer account, those premiums may be claimed as your deductions.

◇ How to complete the form

 Page 1• Write the total amount of premiums you paid in the block .
*

If the amount of small business mutual aid premiums is written in brackets in the block of “Amount of social
security premiums, etc.” in the withholding tax statement, the amount minus the amount in brackets is theamount of insurance premiums paid. The amount in brackets is the amount of premiums paid for deduction forsmall business mutual aid premiums.
 Page 2• Write the type of insurance [社会保険の種類], the amount of premiums paid [支払保険料] and the total amount ofpremiums paid [合計] in the section entitled “ Deduction for social insurance premiums”.
• If you fill out the amount of deduction for social insurance premiums, written in the block of “Amount of social security
premiums, etc.” of the withholding tax statement, please write as “See the withholding tax statement” in the column of
the type of insurance in the block of Deduction for social security premiums. [社会保険の種類].

2. Deduction for small business mutual aid premiums

Page 1 ⑪ Page 2 ⑪

You are eligible for this deduction if you paid mutual aid premiums under a contract withpremiums paid underthe mutual aid contract based on the provisions of the Small Enterprise Mutual Relief Projects Act (excluding
former second class mutual aid contract),or withcorporate pension premiums and personal pension
premiums based on the Defined Contribution Pension Act (such as premiums for iDeCo) or
Mentally
Retarded Persons Mutual Aid Programs operated by local governments.

◇ How to complete the form

 Page 1• Write the total amount of premiums you paid in the block ⑪.
 Page 2• Write the type of premiums [掛金の種類], the amount paid [支払掛金] and the total amount of premiums paid [合計] inthe section entitled “⑪ Deduction for small business mutual aid premiums.”• If you fill out the amount of deduction for social insurance premiums written on “the withholding tax statement”, pleasewrite as “See the withholding tax statement” in the column of the type of premiums [掛金の種類].
If you took this deduction without adjustment, the amount will be written in brackets in the block of “Amount of social
security premiums, etc.” of the withholding tax statement.

28
28

3 Deduction for life insurance premiums

Page 1 ⑫ Page 2 ⑫

You are eligible for this deduction if you paid insurance premiums (excluding the portion of so-called policy-holder
dividends) relating to new (old) life insurance, long-term medical care insurance and new (old) individual annuity
insurance.
The classifications of new (old) life insurance premiums, long-term medical care insurance premiums, and new (old)individual annuity insurance premiums are shown on the certificates issued by life insurance companies etc.

◇ The columns for calculations• Insurance premiums relating to insurance contracts etc. conducted on and before December 31, 2011
Amount of
insurance
premium paid
Amount of
A and BUp to
25,000 yen
25,001 yen
to 50,000 yen
50,001 yen
upwards

Old life insurance
premium(Total)yen

AAmount of deduction

Old individual annuity
insurance premium(Total)yen

BAmount of deduction

Amount in box A

Amount in box B

A×0.5+12,500 yen

yen

yen
A×0.25+25,000 yen(50,000 yen maximum)

B×0.5+12,500 yen
C

yen
yen

D

B×0.25+25,000 yen(50,000 yen maximum)

yen

yen

• Insurance premiums relating to insurance contracts etc. conducted on and after January 1, 2012
Amount of
insurance
premium paid
Amount of
E, F and G
Up to
20,000 yen
20,001 yen
to 40,000 yen
40,001 yen
upwards

Total

New life insurance
premium(Total)yen

EAmount of deduction

New individual annuity
insurance premium(Total)

yen

F

yen

Amount of deduction

Amount in box Eyenyen
E×0.25+20,000 yen(40,000 yen maximum)

F×0.5+10,000 yen
H

C+H (40,000 yen maximum)(if applying for C only,
maximum 50,000 yen)K

Amount in box Gyenyen

G×0.5+10,000 yen
I

F×0.25+20,000 yen(40,000 yen maximum)yen

G×0.25+20,000 yen(40,000 yen maximum)yen
D+I (40,000 yen maximum)(if applying for D only,
maximum 50,000 yen)yen

GAmount of deduction

Amount in box F

E×0.5+10,000 yen

Amount of deduction for life
insurance premiums(K+L+M)

long-term medical careinsurance premium(Total)

yen
yen

J

yen
J

(40,000 yen maximum)

L

yen

M
yen

(120,000 yen maximum)Nyen* If there is a fraction less than one yen in the calculated amount of deduction, you may round up the number.

2929

◇ How to complete the form
 Page 1• Post the “amount of deduction for life insurance premium” entered in the box N to the block ⑫.

 Page 2• Write the amounts shown in the blocks of A, B, E, F, and G in accordance with respective classification shown in “⑫•Deduction for life insurance premium” field.
In the case that an employment income earner already took deduction from his/her employment income at the timeof year-end adjustment, and there has been no changes in the amount of payment on which such calculation isbased on, he/she can write “See the withholding tax statement” in the field of “⑫ Deduction for life insurance
premium”.

* In the calculation of K or L, in the case that the taxpayer has paid both new life insurance premium and oldlife insurance premium or both new individual annuity insurance premium and old individual annuity
insurance premium, and want to take deduction for life insurance premium for both type of premiums paid,
40,000 yen is upper limit for each type of payment.
In the case that the taxpayer has paid both new life insurance premium and old life insurance premium (ornew individual annuity insurance premium and old individual annuity insurance premium), the amount foreach insurance is as below.
- In the case that the amount of the old life insurance premium (old individual annuity insurance premium)is more than 60,000 yen:The amount that is calculated in the above columns of calculation concerning
the old life insurance premium (old individual annuity insurance premium). (50,000 yen maximum)- In the case that the amount of the old life insurance premium (old individual annuity insurance premium)is 60,000 yen or less:The sum of the amount that is calculated in the above columns of calculation
concerning the new life insurance premium (new individual annuity insurance premium) and the amountthat is calculated in the above columns of calculation concerning the old life insurance premium (oldindividual annuity insurance premium). (40,000 yen maximum)
The upper limit for the total of

K＋L＋M remains to be 120,000 yen.

30
30

Page 1 ⑬

4 Deduction for earthquake insurance premiums

Page 2 ⑬

You are eligible for this deduction if you paid premiums (excluding policy-holder dividends) for casualty insurancecomponent etc. concerning an earthquake accident insurance policies etc.
Classification of insurance policies is indicated in the certification issued by nonlife insurance companies, etc.

◇ The columns for calculations◇ How to complete the form

 Page 1• Post the◎ Complete based on each insurance contract.

Premiums paid and proved foreach insurance contract
In the case of earthquake
insurance premiums only

In the case of both
earthquake insurance
premiums and old
long-term casualty
insurance premiums“amount of deduction forearthquake insurance premiums” entered in

Amount ofpremiums(Total)the box K to the block ⑬
yenearthquake
insurance
premiumsyenold
long-term
casualty
insurance
premiums

yen(Total)In the case of old long-term
casualty insurance premiums only

yen
yen

A+B
C+D

A

B

C
D

yen

E

yen

F

◎ Amount of deduction for earthquake insurance premiums

In the case of amount in box
D is up to 10,000 yen
In the case of amount in box
D is 10,001 yen or more
E+G
In the case of amount in box
F is up to 10,000 yen

In the case of amount in box
F is 10,001 yen or more

A+I
Amount of deduction forearthquake insurance
premiums( H or J, whichever is the greater)

Amount in box D
=

yen
G

D×0.5+5,000yen(15,000 yen maximum)=yen(50,000 yen maximum）
yen

H

Amount in box F
=

yen
I

F×0.5+5,000yen(15,000 yen maximum)=yen(50,000 yen maximum）

J

yen

K

yen

* If there is a fraction less than one yen in the calculated amount of
deduction, you may round up the number.

31
31

.

 Page 2• When the amount entered in box H is the greaterthan that entered in box J, post the respective

amounts in boxes E and D in “⑬ deduction for
casualty insurance premiums.”• When the amount entered in box J is thegreater than that entered in box H, post therespective amounts in boxes A and F in “⑬deduction for casualty insurance premiums.”• In the case that an employment income earneralready took deduction from his/her
employment income at the time of year-end
adjustment, and there has been no changes in
the amount of payment on which suchcalculation is based on, he/she can write “Seethe withholding tax statement” in the field of ”⑬
deduction for earthquake insurance premiums”.

５ Exemption for widows or widowers

Page 1 ⑭ Page 2 ⑭

You may claim the fixed amount of exemption if you are a widow or widower.

◇ Amount of exemption
Definition

Amount ofexemption

 Page 1• Write the amount of the exemption in
the block ⑭.

 Page 2• Tick the box headed “exemption for
widows or widowers [寡婦（寡夫）控除]”

and indicate your status (spouse dead死別) (divorced 離婚) (spouse dead or
alive unclear 生 死 不 明 ) (missing inaction

未 帰 還 ),

bytickingtheappropriate box in the section entitled
“⑭

to ⑮

items applicable to theperson filing” .

Widowers

widows(1) A woman who has divorced but not
remarried, or whose husband is dead but
who has not remarried, or it is unclear
whether he is alive or not, and who has adependent or a child living in the same 270,000 yen
household whose total income ([総所得金額等] see page 27) in 2019 is 380,000 yen
or less.*(2) A woman falling under (1) who has adependent child and whose total amountof income ([合計所得金額] see page 27) in 350,000 yen
2019 is not more than 5,000,000 yen(3) A woman whose husband is dead but who
and has not remarried or it is under whether
he is alive or not, and whose total amount of 270,000 yen
income in 2019 is 5,000,000 yen or less.
A man who has divorced but not remarried,or whose wife is dead but who has not
remarried, or it is unclear whether she isalive or not, and whose total income in 2019was not more than 5,000,000 yen and who 270,000 yen
has a child living in the same household
whose total income in 2019 was not morethan 380,000 yen.** A child is limited to a child who is not a spouse or dependent ofother taxpayers.

◇ How to complete the form

6 Exemption for working students

Page 1⑮ Page 2 ⑮

The exemption is applicable to working students except those whose total amount of income ([合計所得金額] see
page 27) in 2019 was over 650,000 yen or who had income other than that earned by his or her labor of over 100,000
yen.

◇ Amount of exemption

The amount of the exemption is 270,000 yen.

◇ How to complete the form

 Page 1• Write the amount of the exemption in the block “ ⑮ ～⑯”.
• If you also apply the exemption for persons with disabilities, write the total amount.
 Page 2• Tick the box headed “exemption for working students [勤労学生控除]” in the section entitled “⑮ toapplicable to the person filing,” and write the name of your school or college, etc.

32
32

⑯ items

７ Exemption for persons with disabilities

Page 1 ⑯

Page 2 ⑯

If you, your spouse living in the same household ([同一生計配偶者] see page 34), or your dependents (see page 35),
are the disabled or those with special disabilities (who lives together) as of December 31 of the year concerned (in thecase they are deceased during the year, as of the day of decease), certain exemption can be applied.
Please note that the exemption for persons with disabilities also cover a spouse living in the same household who is
not eligible for the exemption for spouse, or dependents under the age of 16 years who are not eligible for the
exemption for dependents. If a spouse living in the same household who is eligible for exception for person withdisabilities or dependent relatives are relatives residing overseas (see page 67), it is required to present or attach“Documents concerning relatives” and “Documents concerning remittances” (see page 67).
Those with disabilities are defined as those who have certificate of the physically disabled, the war invalids, orthe mentally disabled, those who are judged as intellectually handicapped persons by an appointed doctor formental health, or those who are 65 years or older and certified by the head of a local public body that their levelof disabilities is no less than that of the disabled or those with other physical or mental disabilities.
Those with special disabilities are defined as those who have the first degree or second degree indicated intheir certificate of the physically disabled, who have the first degree indicated in their certificate of the mentallydisabled, who are judged as having a severe mental disability and are continuously bedridden and thus needcomplex nursing care.
Those with a special disabilities living together are defined as a spouse living in the same household or
dependents who are with a special disability consistently living in the same domicile with you or your spouse or
relatives in the same household (those admitted to an elderly home are not considered as consistently living inthe same domicile).

◇ Amount of exemption
Amount of exemption
classification

When you arewith disabilities

When your spouse living in the same
household or dependents are with disabilities(per person)

Those with disabilities

270,000 yen

Those with special
disabilities

400,000 yen

Those with a special
disabilities living together

750,000 yen◇ How to complete the form

 Page 1• Write the amount of the exemption in the block ⑮～⑯.
• If you also apply the exemption for working students, write the total amount.
 Page 2• Write the name of the disabled person in "⑯ exemption for persons with disabilities."• If you are claiming the exemption for a person with a special disability or a person with a special disability living
together, please draw a circle around his/her name.

33
33

8 Exemption or special exemption for spouses

Page 1 ⑰～⑱ Page 2 ⑰～㉒

If you have a spouse living in the same household (see page 27), you may claim this exemption and a certain
amount will be exempt according to your total amount of income ([合計所得金額] see page 27) and your spouse’s
total amount of income.
* You may not claim both the exemption and the special exemption for spouses together.
* The special exemption for spouses may not be applied to each other between spouses.
* If your total amount of income for 2019 is over 10,000,000 yen, you may not claim the exemption
and the special exemption for spouses.
* The exemption may not be applied by the family employees of those filing blue returns or white returns.
A spouse covered by the exemption is defined as the spouse who is among the spouse living in the same
household [同一生計配偶者] when your total amount of income for 2019 is 10,000,000 yen or less.
A spouse living in the same household [同一生計配偶者] is defined as the spouse living in the same household(see page 28) as you as of December 31 of the year concerned, (in the case they are deceased during the year,
as of the day of decease) and whose total amount of income for 2019 is 380,000 yen or less. It does not include
family employees of those filing blue returns or white returns.

◇ Amount of exemption
Your total amount of income

Your spouse's total amount of income

380,000 yen or less
Elderly spouses covered by
the exemption
born on January 1, 1950 or
before9,000,000 yen
or less

9,000,001 yen to
9,500,000 yen

9,500,001 yen to
10,000,000 yen

380,000 yen

260,000 yen

130,000 yen

480,000 yen

320,000 yen

160,000 yen

Type ofexemption

Exemption
for spouse(Those older than 70 years old).

380,001 yen to

850,000 yen

380,000 yen

260,000 yen

130,000 yen

850,001 yen to

900,000 yen

360,000 yen

240,000 yen

120,000 yen

900,001 yen to950,000 yen

310,000 yen

210,000 yen

110,000 yen

950,001 yen to 1,000,000 yen

260,000 yen

180,000 yen

90,000 yen

1,000,001 yen to 1,050,000 yen

210,000 yen

140,000 yen

70,000 yen

1,050,001 yen to 1,100,000 yen

160,000 yen

110,000 yen

60,000 yen

1,100,001 yen to 1,150,000 yen

110,000 yen

80,000 yen

40,000 yen

1,150,001 yen to 1,200,000 yen

60,000 yen

40,000 yen

20,000 yen

1,200,001 yen to 1,230,000 yen

30,000 yen

20,000 yen

10,000 yen

0 yen

0 yen

0 yen

Over 1,230,000 yen

Specialexemption
for spouse

Note: Please note that if your spouse’s total income derives solely from part time earnings, his or her total amount of income
would be the amount of employment income calculated based on the amount of earnings. (see page 21)
If your spouse’s total income derives solely from public pension, his or her total amount of income would be themiscellaneous income calculated based on the amount of earnings from public pension. (see page 22)◇ How to complete the form

 Page 1• Write the amount of the exemption in the block ⑰～⑱.
• When you apply the exemption for spouses, do not fill in the block shown in ”classification [区分]."• When you apply the special exemption for spouses, write "1" in the block shown in ”classification [区分]”and the total amount of your spouse’s income in the block ○49 .

 Page 2• Write your spouse’s name [ 配 偶 者 の 氏 名 ], date of birth [ 生 年 月 日 ] and the Individual Number•(My-Number)[個人番号] in “⑰~⑱ (special) exemption for spouses,” and tick the box for the exemption for
spouses [配偶者控除] or the special exemption for spouses [配偶者特別控除].
If your spouse is a relative residing overseas (see page 67), place a circle around "residing overseas" [国外居住].
In this case, it is required to present or attach "Documents concerning relatives " and "Documents concerning
remittances." (See page 67)

34
34

9

Exemption for dependents

Page 1 ⑲ Page 2 ⑲

A fixed exemption may be claimed if you have dependents covered by the exemption.
“Dependents covered by the exemption” include dependents who were born before January 1, 2004 (i.e.
the age of 16 years or older).
*1 “Dependents” include relatives other than spouses (relatives within the sixth degree of consanguinity andrelatives by marriage within the third degree of affinity), juveniles for whom custody has been entrusted by
the prefectural governor (foster children), and elderly persons for whom nursing care has been entrusted by
the municipal mayor, who reside in the same household as you (see page 28) as of December 31 of theyear concerned (in the case they are deceased during the year, as of the day of decease), and whose total
amount of income ([合計所得金額] see page 27) in 2019 is 380,000 yen or less.
The exemption cannot be applied by the family business employees of those filing blue returns or white
returns.
*2 Persons who are regarded as dependents other than yours are not eligible for the exemption for dependents.

◇ Amount of exemption
Definition◇ How to complete the form

 Page 1• Write the total amount of the exemption in the

Exemption

block ⑲.

General dependents
covered by the exemption

380,000 yen

Specific dependents
covered by the exemption(a)630,000 yen

Elderlydependents
covered bytheexemption(b)Elderly parents etc.
living together(c)580,000 yen

Other elderly dependents
covered by the exemption

480,000 yen

 Page 2• Write the name of the dependents covered by the•

exemption [ 控 除 対 象 扶 養 親 族 の 氏 名 ], theirrelationship to you [続柄], their date of birth [生年月日], the amount of the exemption [控除額] andthe Individual Number (My-Number) [個人番号]
in “⑲ exemption for dependents.” Also, write
the total amount of the exemption in “⑲ total
amount of exemption for dependents.”[扶養控除額の合計]
If your dependent covered by the exemption is arelative residing overseas (see page 67), place acircle around "residing overseas" [国外居住]

In this case, it is required to present or attach"Documents
concerning
relatives"and"Documents concerning remittances." (Seepage 67). In this case, it is required to present

or attach documents concerning relative
relationship(a) “Specific dependents covered by the exemption” are dependents covered by the exemption born between
January 2, 1997 and January 1, 2001 (19 years or older but younger than 23 years of age).
(b) “Elderly covered by the exemption dependents” are dependents covered by the exemption born on or
before January 1, 1950 (one who is aged 70 or over).
(c) “Elderly parents etc. living together” are elderly dependents covered by the exemption who are also
the parent, grandparent or great grandparent of you or your spouse.
If the parent is in an elderly home, etc., he/she cannot be regarded as living in the same household as you.

10

Basic exemption

Page 1 ⑳

Since basic exemption is applicable to all the taxpayers, please make sure you fill out this section.

◇ Amount of exemption

The amount of the exemption is 380,000 yen.

◇ How to complete the form

 Page 1• Write the amount of exemption, 380,000 yen, in theblock ⑳.

11

Total from ⑩ to ⑳

Page 1 ㉑◇ How to complete the form
• Page 1

Total up the amounts of the blocks from ⑩to ⑳ and write it in the block ㉑ on the Page 1.

35
35

12 Deduction for casualty losses

Page 1 ㉒

Page 2 ㉒

You are eligible for this deduction if you, your spouse or relatives living in the same household as you (see page28) whose total income ([総所得金額等] see page 27) in 2019 is 380,000 yen or less, suffered losses or damage
to property from disaster, theft or embezzlement during 2018, or you make unavoidable expenses related todisaster*1.
The deduction does not cover losses caused by damage to assets regarded as not normally required for dailyliving such as paintings, antiques, precious metals and second houses. These can be deducted from capital gains
subject to the aggregate taxation (see page 23) in the year 2019 or 2020.
Those whose total income amount ([所得金額の合計額]) *2 in 2019 is 10,000,000 yen or less and who sustained
damage extending to half or more value of their residence and household effects may claim the deduction for
casualty losses or, if it is more profitable, they may select the reduction or exemption under the “Act on Reduction
or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims.” (seepage 46) *3*1 Expenses related to disasters mean those incurred for the demolition or removal of property or household effects damaged
in disasters etc. Expenses related to disasters include expenses for restoration to the original state, such as expenses toremove the earth and sand produced by a disaster only when such expenses are paid within one year (three years for alarge-scale disaster, etc.) after the disaster ceased.
*2 The total income amount ( [所得金額の合計額]) is the amount of the total income ( [総所得金額等] ) less the amountof special exemption related to the income subject to the separate self-assessment taxation.
*3 Whether it is more profitable for you to apply for a deduction for casualty losses or the reductions or exemptions will
depend on the amount of your income and loss.

◇ How to complete the form

◇ The columns for calculations(Total)Amount of loss
(including expenses related
to disaster)Amount reimbursed byyen

insurance

Remaining loss
(A － B )Amount in block

yen

A
B

losses” entered in the box I to the block ㉒.

C Page 2• Write the followings in the section entitled “ ㉒(“0”when in deficit)yen Page 1• Post the “amount of the deduction for casualty

deduction for casualty losses”;

on Page 1

cause of casualty [損害の原因], date of casualty [損of your return+ the amount of retirement income

yen

(*1)

D

害年月日], type of assets damaged [損害を受けた資産の種類など], amount of loss [損害金額](box A),+ t h e a m o u n t o f t i m b e r i n c o m e ( *2)

D × 0.1
C － E(“0”when in deficit)(“0”when in deficit)

yen

Expenses related todisaster included in C
G－50,000 yen

Amount of deduction for
casualty losses(F or H, whichever islarger)yen(“0”when in deficit)

amount reimbursed by insurance [保険金などで補填Eされる金額] (box B) and amount of expenses related
to the disaster[差し引き損失額のうち災害関連支出の

F

yen

G

yen

H

yen

I

金額] (box G).

*1. It is required to add the amount of retirement income forcalculation of deduction even if there is no need to file a final
return.
*2. If you have the income subject to the separate
self-assessment taxation (see page 10), add the total amountof those income before special exemption.

36
36

13-1 Deduction for medical expenses

Page 1 ㉓

Page 2 ㉓

You are eligible for this deduction if the medical expenses paid in 2019 for you, your spouse or relatives living in thesame household as you (see page 28) exceed a certain amount.
*This deduction for medical expenses or the special treatment of the deduction for medical expenses by the
self-medication tax system (see page 39) is applicable either at the choice of you.
Select one of them and perform calculations in the corresponding columns for calculations.

Amount of medical
expenses paid

(Total)yen

Amount reimbursed byinsurance (*1)

A － B

yen
(“0”when in deficit)

yen

Amount in blockon Page 1of your return+ the amount of retirement income(*2)+
the amount of timber income (* 3)

D× 0.05

yen(“0”when in deficit)

yen

Amount in box E or
100,000 yen,whichever is less
Amount of deduction for
medical expenses(C － F)yen( Up to 2,000,000 yen
and “0”when in deficit)

yen◇ How to complete the form

 Page 1• Post theA“amount of deduction for medical
expenses” entered in the box G to the block ㉓.

B Page 2• Write the followings in the section entitled “ ㉓Cdeduction for medical expenses”;
amount of medical expenses paid [支払医療費等](box A) and amount reimbursed by insurance [保険金などで補填される金額] (box B).

D

E
F
G

◇ The columns for calculations
*1.

*2.

*3.

If the amount that will be reimbursed by insurance, etc.
is not available by the time of filing a final return, enter
the estimate of the insurance benefit, etc. When theinsurance benefit, etc. are received later, correct thedeclared contents if the reimbursed amount is different
from the originally entered amount (See page 59 “Incase of mistakes on a tax return.).
It is required to add the amount of retirement income forcalculation of deduction even if there is no need to file afinal return.
If you have the income subject to the separate
self-assessment taxation (see page 10), add the total
amount of those income before special exemption.

37
37

◎ The following medical expenses are eligible:(1) Part of expenditures incurred by the following services, notexceeding an amount commonly required for such treatment:① Medical examination or treatment by a doctor or dentist,② Purchase of medicine necessary for treatment,③ Personal services to be housed in a hospital, clinic or
midwife etc.
④ Medical treatment by a masseur, acupuncturist,
acupressure
therapist,moxacauteristorjudo-physiotherapist,⑤ Medical care by a public health nurse, registered nurse,
licensed nurse, or a person hired for this purpose,⑥ Aid in childbirth by a midwife.
⑦ Compensation for certain special health guidance
provided by physicians, etc.
⑧ Payments of cost of expectoration suction conducted by
Certified Care Workers, etc.
Note: Costs of certain services delivered under the nursing
care insurance system etc. qualify as deductions for
medical expenses. With regard to certain facilities orresidence services etc. delivered under the nursing careinsurance system which qualify as deductions for
medical expenses, access our website (www.nta.go.jp).
Costs of certain services rendered under the system of
the Services and Supports for Persons with Disabilities
Act, such as home nursing and home visit for persons
with severe disabilities, qualify for deductions for
medical expenses, too.
(2) Expenses listed below which are essential for medical
examination etc.:① Travel expenses ordinarily required to receive medical care,meals and lodging provided by a hospital or similar facility, andthe purchase or rental of medical equipment,② The purchase of artificial limbs, false teeth , crutches , orhearing aids
③ Payments to a prefecture or municipality pursuant to theprovisions of the Physically Handicapped Welfare Law etc.
Note 1) Medical expenses include those for diaper for thoseindividuals bed-ridden for over six months provided thatreceipts and diaper-use certificates [おむつ使用証明書]
issued by a doctor are affixed to the final return orpresented when you file it.
* Certain individuals with certification of long-term
nursing care as per the Long-Term Care Insurance
Law who have received a deduction for medical
expenses for diapers for two years or more may
present “diaper usage confirmation notes,” etc. ,issued by municipal authorities, etc., instead of“diaper-use certificates [おむつ使用証明書].”2) Medical expenses are deductible as long as they wereactually paid during the year 2019. Unpaid medical
costs could be deductible for the year in which they are
actually paid.

38
38

Please note that the following expenses are
NOT deductible:
1) Expenses for cosmetic surgery or otherbeauty treatment,2) Costs of buying items claiming to prevent
diseases or promote good health, (expenses
for vaccinations or health supplements toprevent disease are included.)
3) Reward to pay to having received an offer
of the human labor from relatives,
4) Purchase expenses which are not directly
required for treatment such as glasses formyopia and hypermetropia,
5) Expenses for taxies (excluding the case inwhich public transportation such as trains orbuses cannot be used.).

13-2 Deduction for medical expenses by the self-medication
taxation system （selective application）

Page 1 ㉓Page 2 ㉓

You are eligible for this deduction if you make certain efforts as maintenance and promoting of health and prevention of
diseases, and the expenses paid in 2019 to purchase certain medicines for you, your spouse or relatives living in thesame household as you (see page 28) exceed 12,000 yen.
*The expenses required for maintenance and promoting of health and preventing disease (such as examination cost of
medical check-up) are not subject to the deduction.
*This special treatment of the deduction for medical expenses by the self-medication tax system or the normal
deduction for medical expenses (see page 37) is applicable either at the choice of you.
Select one of them and perform calculations in the corresponding columns for calculations.

◇ How to complete the form

◇ The columns for calculations(Total)Amount of
expenses paid topurchase certain
medicines (*)

yen

Amount reimbursed
by insurance

重 要 な お 知 ら せ

yen(“0”when in deficit)

A － B

メディケーション税制の明細書」の添付が必要となり、医薬品購入費の yen。
( Up to 88,000 yen and “0”when in
Amount of、確定申告期限等から５年間、税務署から領収書の提示又は提出を求め
deficit)deduction for
等で保管してください。

medical expenses
は、領収書の添付又は提示によることもできます。

yen( C －12,0 00y en )

A

B
C

D

* If the amount that will be reimbursed by insurance, etc. isestimate of the insurance benefit, etc. When the2（セルフメディケーション税制による医療費控除の特例）の適用を受ける場合
insurance benefit, etc. are received later, correct the
医療費控除を受けることができませんので、ご留意ください。
declared contents if the reimbursed amount is different
組を行う方が、自己又は自己と生計を一にする配偶者その他の親族に係る特定一from the originally entered amount (See page 59 “In case
常の医療費控除との選択により、セルフメディケーション税制による医療費控除

of mistakes in a tax return.).
［Example of receipt］

処方される医薬品（医療用医薬品）から薬局などで購入できるOTC医薬品に転用されたす。

領収書の表示例）を確認し、該当する取組内容を確認ください。
××××

発行者の名称を記入します。

細分

セルフメディケーション税制の明細書

は、通常の医療費控除は受けられません。
称を記入します。
まとめて記入することができます。
氏 名

増進及び疾病の予防への取組

並べて記入します。

tothesystem are
この額の合計を記入します。
statedon receipts.
Products
subject to t he self明んされる金額」欄
medication
tax system are stated細on
同一の薬局で複数の医薬品を購入した場 書
険法の規定等に基づき受け取ったは、控除対象となりません。
合は、医薬品名を並べて記入するととも は
receipts.
を記入します。

査
康診査□ 予防接種□ がん検診費の明細

Products
subject□ 定期健康診断）□（
self-medication
tax

、
申
告
⑷ ⑶のうち生命保険
書や社会保険などで⑶ 支払った金額と補てんされる金額
一
円
円 緒
2,164
に
提
13,753
出
医薬品の名称が枠内に記入しきれな してい場合は、このように記入します。 くに購入金額の合計を記入します。

「薬局などの支払先の名称」
ごとにまとめて記入することができます。

⑵ 医薬品の名称

ゼイムEX、カクテイ胃腸薬MN○○○○、○○○、○○○○○、○○○○○○、○○○、○○○○、○○○○

expenses” entered in the box D to the block ㉓.

• Write "1" in the block shown in “classification [区ョン税制の明細書の記載要領
not available by the time of filing a final return, enter the

び疾病の予防への取組

 Page 1• Post the “amount of deduction for medical

39
39

分].”.

 Page 2• Write the followings in the section entitled “㉓deduction for medical expenses”;
amount of medical expenses paid [支払医療費等](box A) and amount reimbursed by insurance [保険金などで補填される金額] (box B).

14 Deduction for donations

Page 1㉔ Page 2 ㉔

You are eligible for this deduction if you made donations to Japanese government, prefectures or municipalities(hometown tax *1), social welfare juridical person, certified NPOs (*2) (excluding the ones related to admission toschools), expended to acquire stocks issued by special new small and medium enterprises, certain political
donations, and to trust for certain specified charitable trusts.
*1 When filing a final return, you must include the amount of hometown tax payment in the deduction for donation,even if you have submitted an application for "Hometown Tax Payment One-Stop Special Procedure System."(see page 64)*2 Certified NPOs, etc. indicate non-profit organizations certified by competent authorities (a prefectural governor or thehead of a designated city) (including NPOs with special certification ).
A list of certified NPOs, etc. is available on the website of the Cabinet Office (https://www.npo-homepage.go.jp).
*3 If you have made certain contributions to a political party or political organization, donation to a certified NPOsor public interest incorporated association, etc., you may choose from special credit for contributions topolitical parties (see page 44), special credit for donation to certified NPOs (see page 44), special credit for
donation to public interest incorporated association, etc. (see page 44) respectively or deduction for
donations, whichever is most beneficial.
For detail, see "Detailed statement and calculation form for special credit for political contributions," "Detailed
statement and calculation form for special credit for donation to certified NPOs" or "Detailed statement andcalculation form for special credit for donation to public interest incorporated association, etc."◇ How to complete the form

◇ The columns for calculations
Amount of donation *1(Total)Blockon Page 1of your return+ the amount of retirement income(*2) + the amount offorestry income (*3)
B × 0.4yen Page 1• Post the “amount of deduction for donations”

Aentered in the box E to the block ㉔.

yen(“0”when in deficit)

A or C, whichever issmalleryen
yen(“0”when in deficit)
Amount of
deduction for donations(D － 2,000 yen)yen

B

 Page 2• Write the address and name of the done [寄附先のC

所在地・名称] and the amount [寄附金] entered inbox A in "㉔ deduction for donations"• Fill out “items concerning inhabitant taxes andenterprise taxes” [ ○ 住 民税 ・ 事業 税 に 関 す る 事DE項](see page 53).

*1 You should not include the amount of special credit forcontributions to political parties, donation to certified
NPOs, and donation to public interest incorporated
association etc. in box A.
*2 It is required to add the amount of retirement income forcalculation of deduction even if there is no need to file afinal return.
*3 If you have the income subject to the separate
self-assessment taxation (see page 10), add the total
amount of those income before special exemption.

15* Tax credit for donations from individual inhabitant tax
When claiming a tax credit for donations fromindividual inhabitant tax, a taxpayer is required to fillin the "Tax credit for donations" column under the"inhabitant taxes and enterprises taxes" column.
Please peruse the guide (see page 53) to fill in thecolumn as the tax credit amount differs in eachclassification.

Grand total column (grand total of deduction from income)Page 1 ㉕◇ How to complete the form

 Page 1• Write the total amount you have entered in the columns

40
40

throughin the blockon the Page 1.

2-6

STEP 4

Calculating your tax
Page 1 ㉖

1 Taxable income

How to calculate your taxable
income◇Total amount of income(Page 1 )yen

Total amount of
deduction from income(Page 1 )yen

(Round down the fraction
less than 1,000 yen)

Subtracted figure※
(A－B)
※

A

◇ How to complete the form


•
•

B

Page 1
Post the amount entered in the block C to the block.
Those who have the income subject to theseparate self-assessment taxation need to fill out
Page 3 (separate taxation form) and do not need towrite anything in the block .

C,000 yenIf this figure is less than 1,000 yen, or in deficit, it will be
0 yen.

Page 1 ㉗

2 Amount of tax imposed on taxable income◇ How to calculate your tax imposedon the taxable income

Amount of tax imposedon the taxable income

Amount C
0 yen


•
•

0 yen

1,000 yen to1,949,000 yen

C×0.05

1,950,000 yen to3,299,000 yen

C×0.1－97,500 yen

3,300,000 yen to6,949,000 yen

C×0.2－427,500 yen

6,950,000 yen to8,999,000 yen

C×0.23－636,000 yen

9,000,000 yen to
17,999,000 yen

C×0.33－1,536,000 yen

18,000,000 yen to
39,999,000 yen

C×0.4－2,796,000 yen

40,000,000 yen
or more◇ How to complete the form

=
=
=
=
=
=

yen

•

yen
yen
D

yen
yen
yen

C×0.45－4,796,000 yen
=

yen

41
41

Page 1
Post the amount entered in the block D to the block.
If you have opted for averaging taxation on fluctuatingor temporary income, post the amount calculated on
the “calculation form averaging taxation on fluctuating
income or temporary income [変動所得・臨時所得の平均課税の計算書]” to the block .
If you have the income subject to the separate
self-assessment taxation, post the amount entered in
86 on Page 3 to the blockon the Page 1.
block ○

Page 1 ㉘

3 Credit for dividends

If you receive dividends paid from a corporation that has its head office in Japan, distribution of profit from specificstocks investment trusts (*1) (excluding such income accrued from investment in foreign stock price indices) or
specific securities investment trusts(*2), the prescribed amounts may be exempted.
*Please note that this credit is not applicable to dividends related to the income you choose to file by separate
self-assessment taxation.(see page 56)◇ How to calculate the credit◇ How to complete the form

Amount ofthe dividend income(blockon the Page 1) (*2)

yenAmount of
taxable income(blockon the Page 1 ),000 yenA

B(“0” when in deficit)

B－10,000,000 yenyenC(“0” when in deficit)

A－C

D × 0.1(A－D) × 0.05
Amount ofcredit for dividends(E + F)

yen

yen

yen

yen

D

E

F


•

Page 1
Post the amount entered in the block G to the block.

*1. “Specific stocks investment trusts” are stocks investment
trusts under which trusted assets are stocks only andlisted on markets, such as certain exchanged tradedfunds (ETF), which track stock index.
*2. “Specific securities investment trusts” are defined as
stocks investment trusts (excluding specific stock
investment trusts) other than bond investment trusts,
excluding specific foreign currency-denominatedsecurities investment trusts. For more details, see “Forthose receiving credits for dividends relating to specificsecurity investment trusts [特定証券投資信託に係る配当控除を受けられる方へ]. ”*3. The income of dividends which are not eligible for
credit for dividends should not be included in thiscalculation. Please note that the amount of dividend
income is before totaling with deficits of other incomes.
(see page 25)G

4 Block ㉙

Page 1 ㉙

For those who conduct business and are eligible for the tax credit, etc., fill in the credit amount.

◇ How to complete the form•Page 1
Write the “tax credit for investment[投資税額等]” in the blank at left of block
marked “classification” [区分].

•Page 2
Write the applicable provision in the block “the provisions of application of special exceptions [○ 特例適用条文等]”.

42
42, and write the figure “1” in the box

5Special credit for loans ,etc. related to a dwelling(specific additions or improvements etc.)

Page 1 ㉚

If you made use of housing loans, etc. to newly construct, purchase or make additions or improvements, etc. to ahouse, and were using it as a dwelling on or after January 1, 2007, the credit may be claimed when meeting certain
requirements.
For more details, please see “For those who receive the special credit for loans etc. related to a dwelling [住宅借入金等特別控除を受けられる方へ（新築・購入用）]” or “For those who receive the special credit for loans, etc. related to a dwelling(for specific additions or improvements, etc.) [（特定増改築等）住宅借入金等特別控除を受けられる方へ（住宅の増改築
用）]”◇ How to complete the form

 Page 1• Post the amount indicated on the “detailed statement and calculation form for special credit for loans, etc.

relating to a dwelling (specific additions or improvement, etc.)[(特定増改築等)住宅借入金等特別控除額の計算明細書]” to the block . Round down the fractions less than 100 yen.
*1 When employment income earners write the amount already claimed for this credit in the year-end tax
adjustment and the amount is recorded in the “Amount of special credit for loans, etc. related to a dwelling[住宅借入金等特別控除の額] (or the amount deductible for loans, etc. related to a dwelling [住宅借入金等特別控除可能額], if there is)” block on the withholding tax statement, post that amount to block .
*2 In the block shown in the “classification[区分]”, only those who suffered damages from the Great East
Japan Earthquake and are eligible for the special treatment of double deduction of special credit for loans
relating to a dwelling regarding reacquisition of dwellings, etc. can fill out. For further details, please see“For those who take special credit for housing loans, etc. in the case that the owned dwellings are sufferedby the Great East Japan Earthquake and no longer suitable for residential use.[東日本大震災により自己の所有する家屋が被害を受け居住の用に供することができなくなった場合に住宅借入金等特別控除を受けられる方へ]”

 Page 2• Write the date you started to live in the dwelling, etc. in the block “the provisions of application of special exceptions [○特例適用条文等]”.

• Enter one of the following in front of the date when you started living in the dwelling, as appropriate:

特 if claiming the exception to the special credit for loans etc. related to a dwelling;○
認 if claiming the special credit for loans etc. related to a dwelling (new building, etc. of a certified○

long-life quality house);

増 if claiming the special credit for loans etc. related to a dwelling for specified additions of○improvements to make barrier free;

断 if claiming the special credit for loans etc. related to a dwelling for specified additions of○improvements to save energy;

多 if claiming the special credit for loans, etc. related to a dwelling for specified additions of○improvements to accommodate multi-family cohabitation, etc.
If the acquisition of the house, etc. or additions or improvements of the house fall into the special andspecified acquisition (*1), write "Special/Specified." In the case of the acquisition of the house, etc. or
additions or improvements of the house, etc. fall into the specified acquisition (*2), write "Specified" at theend of the date you started to live in the house.
Furthermore, if a person with salary received the special credit for loans, etc. (related to a dwelling forspecified additions or improvements) at the year-end adjustment (in the case that there are descriptions,such as the amount of deduction in the withholding tax statement), write 'Year-end adjustment' at the end of
the entry.
*1. This applies to the case that the amount of the consumption tax, etc. that are included in the amount ofconsideration, etc. for the construction, acquisition or additions or improvements of the house is subject to a
10% tax rate (excluding the case to receive the special credit for loans, etc. relating to a dwelling (specified
additions or improvement, etc.).
*2. This applied to the case that if the amount of the consumption tax, etc. that are included in the amount ofconsideration, etc. for the construction, acquisition or additions or improvements of the house is subject to- 8% in the case to apply for the special credit for loans, etc.
- 8% or 10% in the case to apply for the special credit for loans, etc. relating to a dwelling for specified
additions or improvement, etc.
Note: The above "amount of the consumption tax, etc." means the total of the consumption tax and the local
consumption tax.

43
43

6 Special credit for contributions etc. to political parties etc.
◇Special credit for contributions to political partiesetc.
You may apply this credit if you paid contributions to Japanesepolitical parties or organizations.
For more details, please see “For those who receive the special
credit for contributions to political parties, etc.[政党等寄附金特別控除を受けられる方へ]”

Page 1 ㉛～㉝◇ How to complete the form
Please see “Detailed statement andcalculation form for the special credit
for contributions to political parties [政党等寄附金特別控除額の計算明細書]”,“Detailed statement and calculation form

◇Special credit for donation to certified NPOs etc.
If you made a donation to a certified NPO etc., a special
exemption for donation to certified NPOs, etc. can be claimed
when meeting certain requirements.
For further details, please refer to “For those who receive thespecial credit for donation to certified NPOs etc. [認定ＮＰＯ等寄附金特別控除を受けられる方へ]”◇Special credit for donation to public interest
incorporated association, etc.

for special credit for donation to certified
NPOs, etc. [認定ＮＰＯ法人等寄附金特別
控 除 額 の 計 算 明 細 書 ]” or “Detailed
statement and calculation form forspecial credit for donation to public
interest incorporated association etc. [公益社団法人等寄附金特別控除額の計算明細書].”

If you made a donation to a public interest incorporated
association, public interest incorporated foundation,
incorporated educational institution, etc., social welfare
juridical person, juridical person for offender’s rehabilitation
or national and municipal university corporations up to certain
amount, a special credit for donation to public interest
incorporation association, etc. may be claimed when meetingcertain requirements.
For more details, please see “For those who receive thespecial credit for donation to public interest incorporated
association, etc.[公益社団法人等寄附金特別控除を受けられる方へ]”
If you claimed the deduction for donations (see page 40) for each donations, you are not allowed to claim eachspecial credit at the same time.

Which deduction is profitable for you depends on the amount of your income and donations orcontributions, etc.

4444

7 Special credit for anti-earthquake improvement made to an existing house

Page 1 ㉟

In the event that seismic retrofitting was executed on a building that you use as a dwelling, a credit may beclaimed upon satisfying certain conditions.
For more details, please see “For those who receive for the special credit for anti-earthquake improvement
made to an existing house and the special tax credit for specified housing improvements.[住宅耐震改修特別控
除・住宅特定改修特別税額控除を受けられる方へ]”◇ How to complete the form

Please see “Detailed statement and calculation form for the special credit for anti-earthquake improvement made to an
existing house and the special tax credit for specified housing improvements [住宅耐震改修特別控除額・住宅特定改修特別税額控除額の計算明細書]. ”

8Special tax credit for specified housing improvements

Page 1 ㊱

If you have carried out improvement work on your house to make it barrier-free, improve energy conservation or
accommodate multi-family cohabitation, improve durable repair work, credit may be claimed provided thatcertain conditions are met.
For more details, please see “For those who receive the special credit for anti-earthquake improvement made toan existing house and the special tax credit for specified housing improvements. [住宅耐震改修特別控除・住宅特定改修特別税額控除を受けられる方へ]”◇ How to complete the form

Please see “Detailed statement and calculation form for the special credit for anti-earthquake improvement made to an
existing house and the special tax credit for specified housing improvements. [住宅耐震改修特別控除額・住宅特定改修
特別税額控除額の計算明細書]. ”

9Special tax credit for new building, etc. of a certified house

Page 1 ㊲

If you built or purchased a newly built certified house and that house was used as a dwelling, a credit may beclaimed provided that certain conditions are met.
For more details, please see “For those who receive the special tax credit for new building, etc. of certified
houses.[認定住宅新築等特別税額控除を受けられる方へ]”◇ How to complete the form

Please see “Detailed statement and calculation form for special tax credit for new building, etc. of a certified house [認定住宅新築等特別税額控除額の計算明細書].”45
45

Page 1 ㊳

10 Balance of the income tax amount◇ How to complete the form

 Page 1• Write the amount entered inminus the amounts entered in boxes,
38 . When you are in deficit, write “0”.
block ○

,

,

,

,

,

,

11 Reduction or exemption of income tax due to disasters,

andin thePage 1 ㊴

This reduction or exemption can be applied by those whose total income amount ([所得金額の合計額] see page 36)
in 2019 is 10,000,000 yen or less and whose dwelling or household effects suffered damage due to disasters
amounting to one half of their value. The amount of damage does not include amounts reimbursed by insurance
policies, etc.
This credit is not applicable if you are claiming the deduction for casualty losses. (see page 36)
Whether it is more profitable for you to apply this reductions or exemptions or the deduction for casualty losses◇ How to calculate the reduction etc.

◇ How to complete the form

 Page 1• Post the

The amount of the credit is calculated as follows:

Balance of tax amount
38 on the Page 1)(block ○yen

Total income amountThe amount of reduction or
exemption

Up to 5,000,000 yen
5,000,001 yen to
7,500,000 yen
7,500,001 yen to
10,000,000 yenA“amount of reduction or
exemption” entered in the block B to theblock ○
39 .

Amount in box A
=
A×0.5

yen

=
A×0.25

yen

=

yen

B

12 Rebalance of the income tax amount (Base income tax amount)◇ How to complete the form

 Page 1
38 minus the amount entered in the box ○• Write the amount entered in ○39 in the block ○
40 .

46
46

Page 1 ㊵

13 Amount of the special income tax for reconstruction

Page 1 ㊶

Multiply the base income tax amount by the tax rate of 2.1%.
◇ How to complete the formPage 1• Write the amount calculated by multiplying the amount in the block ○40 by the tax rate of 2.1% in the block ○41 .
* If there is a fraction less than one yen, please round down the number.

14 Amount of the income tax and special income tax for reconstruction

Page 1 ㊷

Add up the amount of income tax and special income tax for reconstruction.
◇ How to complete the formPage 1• Write the sum of the amount entered in the block ○40 and the amount entered in the block ○41 in
the block ○42 .

Note: Please make sure that the column, “Special income tax for reconstruction,” is filled in.
15 Credit for foreign taxes

Page 1 ㊸

You may claim this credit if you have paid tax corresponding to income tax overseas in 2019.
For further information, please see “For those who receive credit for foreign taxes.[外国税額控除を受けられる方へ]”◇ How to complete the form

Please see “For those who receive credit for foreign taxes [外国税額控除を受けられる方へ].”

16 Amount of taxes withheld

Page 1 ㊹

In cases when payers of salaries, pensions, etc. withhold amounts of the Japanese income tax etc. in advance,
those tax amounts are deductible. But as for income subject to the separate taxation at source (see page 10), or
as for dividends etc. (see “interest and dividend income taxation methods” on page 56), which you have opted
not to report in your final return, you cannot deduct the withholding income tax etc. related to such income.

◇ How to complete the form

Page 144 .
• Write the total amount of withholding income tax etc. in the block ○Page 2• Write the type of income [所得の種類], the place where the income accrued or the name of your employer [種目・所得の生ずる場所又は給与などの支払い者の氏名・名称], amount of earnings [収入金額] and withholding income tax
etc. [所得税及び復興特別所得税の源泉徴収税額] on the “statement of income (withholding income tax and special
income tax for reconstruction)[○ 所得の内訳（所得税及び復興特別所得税の源泉徴収税額）]”.
44 .
• Write the total amount of taxes withheld here: the block ○• If you have the same type of income from diverse sources and are attaching the “Statement of income[所得の内訳書]” , you must write the total amount of the withholding income tax etc. for each type of income, here: “statement ofincome (withholding income tax and special income tax for reconstruction)[○ 所得の内訳（所得税及び復興特別所
得税の源泉徴収税額）].”* If you file a return using the Page 3 (separate taxation form) for income such as the retirement income, dividend
income from listed stocks etc. you choose to apply the separate self-assessment taxation, or capital gains
related to stocks and shares, include the withholding income tax etc. related to such income in the total amountof withholding income tax etc.

47
47

Page 1 ㊺

17 Amount of declared taxes◇ How to complete the form•Page 1
Calculate the amount in the block ○42 minus the amount in the block ○43 and in the block ○44 and write as follows.
If the amount of your balance is in surplus, write the amount (rounding down the fractions less than 100 yen) in the45 .
block ○
45 .
If the amount is in deficit, write the amount (not rounding down) with a triangle (△) or a minus (－) in the block ○Page 1 ㊻

18 Amount of the estimated taxes to pay◇ How to complete the form

 Page 1• Write the amount of estimated income tax etc. prepayment (see page 59) in the block ○46 .

*Regardless of whether they have actually paid or not, those who have been notified of the first installment and thesecond installment tax by their Tax Office must write the sum of the amounts for both installments.
*Those who have been sent a return form in which your name and the address of the place for tax payment are
printed by the Tax Office need not fill out this section because it is printed on the form.

Note: Please make sure that the column, “Amount of estimated income tax and special income tax
for reconstruction prepayment,” is filled in.

Page 1 ㊼㊽

19 Amount of taxes for the third installment◇ How to complete the form

 Page 1• Subtract the amount in the block ○46 from the amount in the block ○45 and write as follows.

If the amount of your balance is in surplus, write the amount (rounding down the fractions less than 100 yen) in theblock ○
47 .
*For tax payment methods, please see page 4.
48 .
If the amount is in deficit, write the amount in the block ○*For the place to receive the tax refund, please see page 50.

48
48

2-7 STEP 5 Other items regarding the Page 1◇ How to complete the form

(1) Total amount of spouse’s income ○49
Write your spouse’s total amount of income (see page 27) for 2019 if you apply the special exemption for a spouse.
(see page 34)50(2) Total amount of wages (deductions) for family employees ○Post the amount of wages (deduction) for family employees from your “Financial statement for blue return [青色申告決算書]” or “Statement of earnings and expenses[収支内訳書]”.
51(3) Special exemption for blue returns ○Post the amount of the special exemption indicated in your “Financial statement for blue return [青色申告決算書]”, if
you file a blue return.

(4) Total amount of taxes withheld from miscellaneous and occasional income etc. ○52
Write the total amount of the withholding income tax etc. related to the miscellaneous income or the occasional
44 ).
income etc. among the amount you entered in the “amount of taxes withheld ” (block ○If you report the retirement income or capital gains related to stocks and shares, please include the withholding tax onsuch income as well.
(5) Amount of unpaid withholding income tax and special income tax for reconstruction ○53
45 on the Page 1 shows a deficit, in cases when amounts of income remain unpaid by the payers of
When the block ○salaries, etc., persons for whom withholding income tax etc. due on said unpaid income have not been paid by thepayers are required to indicate the amounts of the unpaid withholding income tax etc. in question.
You can obtain a refund for the unpaid withholding income tax etc. after it is actually paid. Please complete the“Statement of payment of withholding income tax etc. [源泉徴収税額の納付届出書]”(6) Losses carried forward to deduct from the income of this year ○54
In cases where a loss amount is brought forward from the previous year and subtracted from the total income for
2019, in the following year and beyond when there are no losses brought forward, write the amount of the brought
forward loss that was subtracted.
However, because the amounts of carry-over loss subtracted from “capital gains etc. derived from transfer of stocks,
etc.,” “dividend income from listed stock etc.” and “miscellaneous income etc. derived from futures trading” are written
on the Page 3 (separate taxation form), these are not included here.
Please note that, if you use the Page 4 (case of loss form), you do not have to fill out this section.
(7) Amount eligible for average taxation ○55 , fluctuating income and extraordinary income ○56This section is for those who choose to use average taxation on fluctuating or temporary income.
Post the amount calculated in the “calculation form for averaging taxation of fluctuating income and temporary income.
[変動所得・臨時所得の平均課税の計算書]”
For details, please see “Guide to fluctuating income and temporary income [変動所得・臨時所得の説明書].”

49
49

2-8
2-8

STEP 5 Notification of postponement of tax payment
STEP 5 Notification of postponement of tax payment

Write if you wish to postpone the payment of income tax etc. for the third installment.
you thewishamountto postpone
the payment
of incometax etc.
for thedetermined
third installment.
*IfWriteyou ifpayof onehalf or moreof theamountby the final return by Friday March 15,*If you
amountof oneor morethe amountdeterminedby the final returnby Monday,
16,
2019(inpaythethecaseof thetax half
payment
byoftransfer
account,by transferring
automaticallyonMarchthe certain
date) you
2020
(in
the
case
of
the
tax
payment
bytransfer
account,
bytransferring
automaticallyonthecertaindate)
can postpone to pay the rest amount until Friday, May 31, 2019.
you canto pay therest amountuntil Monday,
1, 2020.
Duringthepostpone
postponement
period,the interesttax isJune
imposedat the lower rate of 7.3 % per year or the “Special
Duringthepostponement
period,theinterest
tax
is
imposedatthe lower rate of 7.3 % per year or the “Special
Standard Rate”.
Standard Rate”.

◇
tocalculate
calculate
postponed◇ How
How topostponedtax tax
Amountofof
third
Amountthird
installment
taxtotopaid
installment tax
bebe
paid
(Page1 1○
(Page
47○
)47 )

◇toHow
to complete◇ How
completethe form the form

00 yen00 yen
A(Roundthe fractions(Rounddowndown
the fractions

The amount to belesslessthan than
1,0001,000yen) yen)
The amount to be postponedB
postponed(not more than (A×0.5) )(not more than (A×0.5) ),000
yen,000 yenAmounttaxtotopaid
Amount ofoftax
bebe
paid
by
due
date
of
filingreturnby due date of filing return
(A －
－B)B)
(A

2-9
2-9

1 Page 1
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the amountentered
Post• thePostamountentered in
the boxin Cthe
to boxthe C to the block57(“amount(“amountof totaxbetopaid
be by
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57○
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.
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50
50

50

2-10

STEP 6 Items about inhabitant taxes and enterprise taxes regarding the Page 2

Those who have filed final returns for income tax etc. are not required to submit returns for the inhabitant tax and theenterprise tax additionally because the data for said final returns for income tax etc. will be forwarded to local public
entities. However, as for the following items, please fill out as appropriate in the “Items about inhabitant taxes andenterprise taxes [住民税・事業税に関する事項] ” on the Page 2, since the treatment of those items is different
between the inhabitant tax, the enterprise tax and income tax etc.
Please contact your local municipal office for more detail.
The prefectural or municipal authorities will calculate each individual’s tax amount, based on the figures in the
final return for income tax etc., and notify taxpayers directly.
For persons with no obligation to file final returns for income tax etc., there is generally a requirement to file
returns for the inhabitant tax with the local municipality and to file returns for the enterprise tax with theprefectural government.

Names and addresses of spouses and dependents covered by the exemptions andfamily employees not residing with the taxpayer

1[別居の控除対象配偶者・控除対象扶養親族・事業専従者の氏名・住所]
Write the names and addresses of any spouse and dependents covered by the exemptions and family
employees not residing with you, in the appropriate section on the Page 2.
* If a person with salary who received year-end adjustment omits filling in the blocks of "⑰~⑱ (Special)
exemption for spouses" or "⑲Exemption for dependents" in Page 2, it is also required to enter the My Number(Individual Number) of the person living separately.

•

2

Family employees treated as spouses, etc. covered by the exemptions for income tax•

If you have any such employees, you must write their name and amount of wages in the appropriate column on
the Page 2.

3

Inhabitant taxes[所得税で控除対象配偶者などとした専従者]• In the case that a report of full-time family employees' salaries is not submitted to the Tax Office for certain reasons,and if they are not declared as a family employee for the income tax etc. return, they can be treated as a family
employee of an employer filing a blue return for inhabitant and enterprise tax purposes even if they have been
designated as eligible for the exemption for spouses or other dependents for income tax purpose. The requirements
for “family employee of blue return” for local tax purpose are same as income tax.

[住民税]a) A spouse living in the same household [同一生計配偶者]
If you have a spouse living in the same household (see page 34) other than a spouse covered by the
exemptions (see page 34), write the spouse's name, Individual Number (My-Number) (if he/she has), date of birth,and address if he/she does not reside with you.
b) A dependent under the age of 16 years[16 歳未満の扶養親族]
If you have a dependent under the age of 16 years who is not eligible for the exemption for a dependent (see page35), please write the dependent's name, Individual Number (My-Number) (if he/she has), relationship with you,date of birth, and address if he/she does not reside with the taxpayer.
*In case a dependent under the age of 16 years does not possess an address within Japan, and you are subject totax exemption threshold system for inhabitant tax, a set of "Documents Concerning Relatives" and "Documents
Concerning Remittances" (see page 67) pertaining to the said relative must be submitted to the municipality
where your address is located, by March 16, 2020 (Monday).
However, if these sets of documents were attached to a return for inhabitant tax, application for dependent of
employment income earner or recipient of public pensions, etc. when these documents were submitted, there isno need to submit them again separately.

5151c) Special provisions for computing dividend income [配当に関する住民税の特例]“Small-lot dividends” etc., from unlisted stocks which
you have chosen not to report in your tax return ofAmount of dividend income(block ⑤ on the Page 1)

income tax etc. (see page 56) are aggregated withother income and inhabitant tax is imposed on the

Small-lot dividends, etc., fromunlisted stocks you opted not
to report on your return.

aggregated income. Therefore, it is necessary to write
them.

yen
yen

A
B

Special provisions for

Following the formula below, write the amount enteredcomputing dividend incomein the box C in the appropriate columns on the Page 2.

yenC(A + B)* Write the amount of inhabitant tax that is speciallycollected (the amount of tax imposed on dividend income)in the block of Deduction of allocated dividend amount.

d) Special treatment for non-residents[非居住者の特例]
As for those who have non-residents period during 2019, inhabitant tax is not charged on the domestic source
income which accrued during that period. Write the amount of such domestic source income subject to theseparate taxation at source in the appropriate section on the Page 2.
e) Deduction of allocated dividend amount[配当割額控除額]
Amount of deduction for income received from transfer of stocks, etc. [株式等譲渡所得割額控除額]
Regarding the amount of the so-called “specific dividend etc.” from which the prefectural inhabitant tax dividendrate (5% of the tax rate) is specially withheld during 2019 and the amount of the so-called “income received fromtransfer of specific stocks etc.” from which the prefectural inhabitant tax for income received from transfer ofstocks, etc. (5% of the tax rate) is specially withheld, ① in the event that the amount of withholding income tax
was not included in the final income tax return because of your choice, the amount for inhabitant tax will beconsidered as being part of special withholding, and ② in the event that the amount of withholding income tax
was included in the final income tax return and a deduction or refund of the withholding income tax etc. isreceived, a deduction or refund for the amount specially withheld for inhabitants tax will also be receivable.
Thus, if you include the amount of such specific dividend etc.or income received from transfer of specific stocks
etc.in your final income tax return, please write the amount of the prefectural inhabitant tax dividend rate andamount of deduction for income received from transfer of stocks, etc. in the respective column of "deduction of
allocated dividend amount" and "amount of deduction for income received from transfer of stocks, etc." on the
Page 2. Please note that if you omit the writing, there may be cases that you are not eligible to this deduction.


Please note that in the case of ① above, the total amount of income determined for “exemption for
spouses,” “exemption for dependents,” etc. does not include the amount of income related to the specificdividend, etc. and the amount of income received from transfer of specific stocks, etc.

In the case ofabove, if municipal authorities have decided on awarding a refund to you for speciallywithheld tax after calculating your amount of tax, you will be notified by your municipality concerning thedecision and procedure for receiving your refund.
When selecting a taxation method different from income tax etc. for income related to specific dividend etc.
and specific income received from transfer of stocks etc., it is necessary to file a return for inhabitant tax toyour municipal authorities before the notice for inhabitant tax is sent from your municipality to you.

52
52f) Deduction for donations [寄附金税額控除]

Write the each amount of the donations regarding,donations to prefectures or municipalities (hometown tax),
donations to the Japan Red Cross Society or local chapters of the community chest where you were a resident as ofJanuary 1, 2020,
donations specified in ordinance of the prefecture where you were a resident as of January 1, 2020,
anddonations specified in ordinance of the municipality where you were a resident as of January 1, 2020.
* For a donation made as charity fund relating to the Great East Japan Earthquake to a fundraising organization or
Kumamoto Earthquake Disaster Charity Fund, such as the Japanese Red Cross Society or Central Community Chestof Japan, which is finally distributed to the local governments which suffered disasters or charity fund distributioncommittee, please specify it in the “prefectures or municipalities (eligible to special deduction).”For example, if you misplaced the amount of your donation made to the Japanese Red Cross Society as the support
money for the Kumamoto Earthquake Disaster in the field of “Community chest or local chapter of Japan Red Cross
Society in area of domicile, and prefectural/municipal portion (other than being eligible to special deduction)” instead of“Prefectural/municipal portion (eligible to special deduction),” the amount of tax credit for donation cannot be correctly
calculated.
* Regarding ③ and ④, if you have donations specified by both prefectures and municipalities, please write the bothamount in the appropriate section.
* Among donations made to NPO, etc., other than certified NPOs, etc., a certain donations specified by the ordinance ofprefectural/city governments or local governments of the location of your address can be eligible for tax credit forindividual inhabitants tax purposes, while not eligible for income tax deduction. In order to take such tax credit, separate
filing should be made to local governments.
(Example) In the case that donations were paid to entities (1) through (6)1)●● Prefecture (hometown tax)

80,000 yen

2)▲▲ City (hometown tax)

40,000 yen

3)Local chapter of Japan Red Cross Society in area of domicile
Community chest in prefecture of domicile(social welfare corporation)

4)
5)
6)

90,000 yen

Social welfare service corporation(specified by ordinance of the prefecture of domicile)

In the “Prefectural/municipal portion (eligible to special deduction)” box, enter (1) and (2).

B

In the “Community chest or local chapter of Japan Red Cross Society in area of domicile
and Prefectural/municipal portion (other than being eligible to special deduction)” box,
enter (3) and (4).
In the “Prefecture” box under “Specified by ordinance,” enter (5) and (6).

D

In the “Municipality” box under “Specified by ordinance,” enter (6).
*Enter donations to municipalities that are not designated by the Minister of Internal Affairs
and Communications concerning hometown tax after June 1, 2019 in [B] instead of [A].
Prefectural/municipal portion (eligible to special deduction)

Tax credit for
donations

Community chest or local chapter of Japan Red Cross
Society in area of domicile and prefectural/municipal portion(other than being eligible to special deduction)
Prefecture
Specified byordinance
Municipality

55,000 yen
5,000 yen

Certified NPOs △△(specified by ordinance by both the prefecture and municipality of domicile)AC

20,000 yen

yen

120,000
110,000
60,0005,000(1)＋(2)＝ 120,000 yen(3)＋(4)＝ 110,000 yen(5)＋(6)＝60,000 yen
5,000 yenABCDg) Means of payment of inhabitant tax on income other than employment income and miscellaneous income frompublic pensions etc. [給与・公的年金等に係る所得以外の住民税の徴収方法の選択]

You may choose to use a method of payment for the inhabitant tax related to the income other than employment income orincome from public pension or other sources (if the person is under 65 years of age as of April 1, 2020, other thanemployment income).
Those who choose deduction from a salary are requested to check the “Deduction from Salaries”[給与から差引き] box on
the Page 2. Those preferring to not have the tax deducted from wages but rather to personally make the payment
separately at an appropriate payment counter or other location are requested to check the “Self Payment”[自分で納付] box.
The inhabitant tax due on the employment income and income pertaining to public pensions etc. for persons aged 65 years
or older as of April 1, 2020, will be deducted from the salaries and public pensions, etc., respectively.
Please see “Notification from Local Governments” on page 65 of this guide about the special collection of individual
inhabitant’s taxes of income from public pensions.

53
53

4

Enterprise taxa) “Tax-exempt income, etc.”
The tax rate of enterprise tax varies according to the type of business. Some businesses are exempt from tax. Individuals withincome applicable to sections (i) and (ii) below should tick the relevant number and write the amount on the Page 2, here:“tax-exempt income, etc.” [非課税所得など].
Regarding enterprise tax, you can’t claim the special exemption for the blue returns. Please write the amount, prior to thisspecial exemption.
(i) Individuals who run no less than two kinds of business have income from any of the following:1) Income from livestock rearing (except when practiced in conjunction with agriculture)2) Income from fisheries (excluding the small-scale picking or catching of marine flora and fauna)3) Income from manufacturing of charcoal
4) Income from massage, acupuncture, acupressure therapy, moxacautery, judo-physiotherapy or any other variety of
medical enterprise (However, enterprise taxes will not be imposed when business is conducted by persons whose
combined vision has failed or whose combined vision(corrected eyesight) is 0.06 or less. In the case, please fill out“10.”)
5) Income from blacksmithing.
(ii) Those with the following tax-exempt income
6) Income from forestry7) Income from mining or mineral ores
8) Income from social insurance payments or reimbursements for medical expenses
9) Income from overseas enterprises (income derived from offices, etc. outside Japan)10) Income derived from individual enterprises laid down in article 72-2 of the Local Tax Law (see page 55)b) Real estate income prior to application of the special treatment regarding aggregating profit and loss

If you incurred the amount of interest on liabilities to acquire land (see page 19), etc., write the amount of real estate income
when such interestis included in necessary expenses (“the amount of real estate income prior to application of the special
treatment regarding aggregation of profit and loss (see page 25) as it pertains to income taxes.”)c) Special exemption for blue returns subtracted from real estate income
If you have applied this special exemption, you should write this amount on the Page 2, here: “special reduction for the blue
returns subtracted from the real estate income [不動産所得から差し引いた青色申告特別控除額]. ”d) Losses from the sale of business assets etc.
Losses from the sale of business assets, such as machinery, vehicles (but not land, structures, buildings or intangible fixed
assets) within one year of cessation of use for business upon which enterprise tax has been imposed, may be deductedwhen calculating your enterprise tax. The deduction applies only to those filing a blue return. On condition that a return isconsecutively filed for the subsequent years, the amount of the losses may be carried over to the following three years forenterprise tax purposes.
Write the amount of the loss on the Page 2, here: “losses from the sale of business assets etc. [事業用資産の譲渡損失など].”
If your business income is in deficit as a result of losses from damage to inventory or business assets through natural
disasters, you may carry over the amount of losses to the next three years, on condition that you file a return consecutively
for the following years. Write the amount of the loss on the Page 2, here: “losses from the sale of business assets, etc. [事業用資産の譲渡損失など]. ”e) Establishment or closure of a business in the previous year
If you established or closed-down a business during 2019, circle the section on the Page 2 titled: “establishment or closureof business in the previous year [前年中の開（廃）業] ,” and write the day and month of establishment or closure.
f) Those with offices, etc. in other prefectures
Enterprise tax will be imposed according to the location of the business. If there are offices in several different prefectures(“prefectures” including Tokyo), the amount of income will be taxed proportionally according to the number of staffs in each
office, etc. If you have a business with offices, etc. in more than one prefecture, you must indicate this by drawing a circle on
the Page 2, here: office(s), etc. in other prefecture(s)[他都道府県の事務所等].

54
54

* The businesses and professions laid down in article 72-2 of the Local Tax Law are as follows:
・Goods selling・Insurance
・Financial loans
・Goods lending
・Real estate renting
・Manufacturing
・Electricity supply
・Quarrying
・Telecommunications
・Transport
・Transport (other)・Anchorage
・Storage・Parking
・Service Contracting
・Printing・Publishing・Photography
・Seat renting
・Inn keeping
・Restaurants
・Eating-houses
・Middleman
・Agents
・Intermediaries
・Wholesaling・Money exchange
・Public bathes
・Impresarios
・Gaming houses
・Resort management
・Commodity dealers
・Real estate selling・Advertising
・Private detectives
・Guides・Wedding and funeralparlors
・Livestock・Marine products
・Charcoal burning
・Medicine・Dentistry
・Druggists
・Massage,acupuncture
acupressure, therapy,
moxacautery
judo-physiotherapy
and other medical
services
・Veterinarians
・Blacksmiths
・Attorneys

・Legal secretary・Administrative secretaries
・Notary public
・Patent attorneys
・Tax accountants
・Certified public accountants・Public accountants・Public consultants on social andlabor insurance
・Consultants・Site managers
・Real estate appraisers
・Designers
・Traditional crafts teachers
・Hairdressers
・Beauticians
・Dry cleaners・Dental hygienists
・Dental technicians・Registered surveyors
・Land and building surveying
・Marine agents・Printing and platemaking

If there is anything you do not understand about enterprise tax, please contact your local prefectural Tax
Office. Please note that you may be contacted by your prefectural Tax Office and asked to provide
information related to enterprise tax such as details of the locations of other offices, etc. and number of
employees at the end of each month, etc.

55
55

3 Information good to know about filing tax return & payment of tax
3-1

Taxation methods for the interest income and the dividend income

1. Selection of the Aggregate Taxation and the Separate Self-assessment Taxation(1) Interest income related to dividends etc. on listed stocks etc.
When filing, these are subject to the separate self-assessment taxation, and the aggregate taxation cannot be selected.
(2) Dividend income related to dividends on listed stocks etc. (Excluding those for major shareholders, etc. It applies forall below.)
When filing, the separate self-assessment taxation may be selected instead of the aggregate taxation. However, if you
choose to use the separate self-assessment taxation, you are not eligible to receive credit for dividends.
*1: In case of the separate self-assessment taxation, the applicable income tax rate is at 15% (inhabitant tax 5%). In addition,
the special income tax for reconstruction (see page 47) is imposed in addition to income tax.
*2: When filing the dividend income related to dividends on listed stocks, etc., either the aggregate taxation or the separate
self-assessment taxation must be selected for the entire dividend income being filed.
*Please note that you can select the separate self-assessment taxation for the interest income such as mentioned (1)above and the aggregate taxation for dividend income such as mentioned (2) above.
*3: If the dividend income is filed without selecting the separate self-assessment taxation, subsequent filing of this dividend
income is not eligible for selection of the separate self-assessment taxation in the case of filing amended return orrequest a correction to the tax return. The same applies when the separate self-assessment taxation is selected.
2. System that Eliminates the Need to Declare Dividend and Interest Income
For the following interest and dividend incomes (1) through (7), a system is in force that eliminates the need to declare said
income because the withholding tax may complete taxation for said income. When choosing to use the system, however, credit
for dividends or the withholding income tax etc. may not be claimed.
(1) Small-lot dividends etc.
(2) Interest, dividends and similar income from stocks listed on the financial instruments exchange (excluding those for major
shareholders, etc.)(3) Distribution of profit from publicly offered stock securities investment trusts(4) Dividends etc. from specified investment corporation investment units(5) Distribution from specified trusts issuing beneficiary securities (restricted to those issued through public offering)(6) Distribution of profits from corporate bond-like beneficiary rights of special purpose trust (restricted to those issued throughpublic offering)(7) Interest on specified bonds*1: It is possible to choose the value of each dividend or interest, etc. to be received in single payments (excluding paymentsfrom withholding accounts.).
*2: Dividends etc. from specified investment corporation investment units are not eligible for the credit for dividends, even if
they are declared.
*3: If a person did not select this system, and instead, filed a final return for these dividend and interest incomes, the person
cannot switch to not reporting these dividend and interest incomes in the case of filing amended return or request acorrection to the tax return. The same applies in a case which a person did select the system.
3. Dividends, etc. not eligible to credit for dividends
Dividends, etc. that are eligible to credit include dividends from surplus and profits, and distribution of surplus, money andrevenues of securities investment trusts earnings, which come from a corporation that is headquartered in Japan, and are limited
to dividend income that is subject to the aggregate taxation in filing a final return. Therefore, dividends, etc. received from foreign
corporations are not eligible to credit for dividends.
In addition, the following dividends, etc. are not eligible to credit for dividends.
(1) In the case that the system for no requirement to file a tax return isselected.
(2) In the case that the separate self-assessment taxation is selected.
(3) Interest from foundations(4) Dividends, etc. related to distribution of revenues of management
investment trusts, such as private offerings and public corporation bonds(5) Dividends, etc. related to distribution of revenues of management
investment trusts, such as overseas private offerings and public corporation
bonds(6) Dividends, etc. related to distribution of revenues of specified stock
investment trusts that trace overseas stock index

5656(7) Dividends, etc. related to distribution of revenues of
securities investment trusts, such as securities in specified
foreign currency(8) Dividends, etc. that will be received from investment trustsby public offering by qualified institutional investors(9) Dividends, etc. that will be received from specified trusts.
(10) Dividends, etc. that will be received from
specified-purpose companies(11) Dividends, etc. that will be received from investment
corporations

● Explanation of Terms◆ Dividends on listed stocks etc.
Dividends on listed stocks, etc. refers to interest from specified bonds, distribution of profit from publicly offeredstock securities investment trusts, dividend on listed stocks, and distributions of profit from public offering stock
investment trusts.
◆ Specified Bonds
Specified bonds refers to national and local government bonds, foreign government bonds, public offering bonds,
and bonds issued before December 31, 2015 (excluding corporate bonds issued by family company).
◆ Major Shareholders etc.
Major shareholders, etc., refers to shareholders who own 3% or more of the total outstanding shares of listedcompanies, etc.
◆ Small-lot Dividends etc.
Small-lot dividends, etc. refer to dividends, etc. for which the total value of the payment of a one-time dividend, etc.
per stock issue does not exceed the amount computed in accordance with the following formula.
100,000 yen × number of months in the dividend computation period (maximum of 12 months)/12* The "dividend computation period" refers to the period from the day following the base date of payment for the most recent dividend, etc.
through the base date of payment for the dividend, etc. in question.

Note:● Withholding Tax System(1) Interest income and dividend income related to dividends etc. on listed stocks, etc.
Income tax etc.(15.315%) and inhabitant tax (5%) of the amounts paid are withheld at the source.
(2) Dividend income from dividends for unlisted stocks and listed stocks (paid out to major shareholders)
Only income tax etc.(20.42%) of the amount paid is withheld at the source.
● Specified Account for Withholding Tax
Dividends and other payments from listed stocks received in withholding accounts may be subject to aggregation of
profits and losses with capital gains of listed stocks in the same account, while it is also possible to elect to use thesystem that eliminates the need to declare dividend income for each separate account.
In addition, it is also possible to declare either the capital gains in withholding accounts or the interest and dividend
incomes in the same accounts. When declaring capital losses in withholding accounts, however, the amount ofinterest and dividend incomes contained in the same accounts must be declared at the same time.
For details, please see “The method (example) for reporting income from sale of stocks, etc.[株式等の譲渡所得等の申告のしかた（記載例）]”.

57
57

3-2

How to calculate the retirement income

When filing the retirement income, it is calculated as follows.
● In case of general retirement allowances, etc. which are retirement allowances other than specified officer retirement
allowances only
(Amount of earnings from general retirement allowances etc.－ Deduction for retirement income*1) × 0.5● In case of specified officer retirement allowances, etc., which are paid as retirement allowances corresponding to aservice period of five years or less as officers) only
Amount of earnings from specified officer retirement allowances etc. － Deduction for retirement income*1● In case of both general retirement allowances, etc. and specified officer retirement allowances, etc. ①+②）①｛

Amount of earnings from general
retirement allowances etc.
A－(

Deduction for
retirement income*1－
B

Deduction for specified officer)｝× 0.5
retirement income*2②Specified officer retirement allowances etc. － Deduction for specified officer retirement income*2
C
D
When falling under the following (1) or (2), one of the following is applied regardless of the above.
(1) A < B
Amount of earnings from specified(
officer retirement allowances etc.
(2) C < D
Amount of earnings from general{
retirement allowances, etc.

+

－ (Amount of earnings from general
retirement allowances etc.

) －Deduction for
retirement income*1

Deduction for
Amount of earnings from specified－ .
)} × 0.5
retirement income*1
officer retirement allowances, etc.

*1 The deduction for retirement income is calculated as follows.
i. For individuals whose employment period is 20 years or less;
400,000 yen × number of years of employment (“800,000 yen” if less than 800,000 yen)ii. For individuals whose employment period is more than 20 years:
700,000 yen × number of years of employment - 6,000,000 yen
Individuals who have ceased working due to a disability may add 1,000,000 yen to the amounts as calculated
above.
Please note that the amount of deduction may be different in certain cases, such as you had another retirement
income in the past years.
*2 The deduction for specified officer retirement income is calculated as follows.
i. In the case that there is no overlap between the service period concerning specified officer retirement allowances
and the service period concerning general retirement allowances, etc.
400,000 yen × Service years of specified officers, etc.
ii. In the case that there is overlap between the service period concerning specified officer retirement allowances,
etc. and the service period concerning general retirement allowances, etc.
400,000 yen × (Service years of specified officers, etc. － Overlapped service years)+ 200,000 yen × Overlapped service years◎ For the amount of earnings from retirement income and the deduction for retirement income, please write them inthe block "○ Matters relating to the retirement income [○ 退職所得に関する事項]" on the Page 3 of your return.
If you received a specified officer retirement allowance, please write the amount of earnings and the deduction
for the retirement income in brackets on the upper column.

3-3

In Case of Suffering from DisasterIf you are suffered from a disaster, there are procedures for filing a tax return and tax payment etc. as follows.
For details, access our website (www.nta.go.jp) or consult the nearest Tax Office.
 If you cannot file a return or pay tax by the due date, due to a reason such as a disaster, you can extend the due datewithin 2 months from the day on which the said reasons ceased to exist.
 In case of damage to houses or household goods etc. due to a disaster, you can claim the deduction for casualty loss
under the provision of the Income Tax Law (see page 36) or the reduction or exemption under the provisions of the
Law Relating to Exemptions, Deductions and Deferment of Tax Collection for Disaster Victims. (see page 46)58
58

3-4 In Case Tax Payment is Delayed
If a taxpayer fails to pay tax by the due date of tax payment (Monday, March 16, 2020), or if the tax payment by transfer
account cannot be made due to insufficient balance of the account, the delinquent tax will be imposed.
In such a case, pay the delinquent tax with the principal tax together at financial institutions or the Tax Office that has
jurisdiction over your address.
March 17 to May 16, 2020
“7.3 % per annum” or “Special Standard Rate + 1%,” whichever is lower.
May 17, 2020～“14.6 % per annum” or “Special Standard Rate + 7.3%,” whichever is lower.
* Delinquent tax is calculated for the number of days starting from the day following the due date for tax payment to the dayon which the whole amount of the principal tax is paid and at the following rate.
“Special Standard Rate” is the rate announced by the Minister of Finance by December 15 of the previous year as theannual average contractual interest rate on bank short-term loan of each month from October of the second preceding
year to September of the previous year, plus 1% p.a.

3-5 In Case of Mistakes on a Tax Return
 In the event of mistakes in the amount of tax declared or other details of a return, the following methods should be
followed.
 Before the statutory tax return due date for filing tax returns, correct mistakes, prepare a new final return and submit itby the due date.
 After the statutory tax return due date, correct the declared contents according to the following methods.
Method of Correction
When tax amount, etc. declared in return is lessFile “amended return” to correct amount.(*1)
than what it should be
When tax amount declared in return is greater Request a correction to the tax return in order to correct
than what it should beamounts .(*2)*1 If an incorrect return amount is not voluntarily corrected, a District Director of Tax Office will correct it.
*2 In principle, a request for correction is allowed within 5 years from the statutory tax return due date.
 If you have forgotten to file a return by the statutory tax return due date you are requested to file as soon as possible.
Furthermore, in cases where there is no final income tax return filed although it is necessary to file, a District Directorof Tax Office will decide on the amount of income and tax.
 Please note that in cases where the District Director of Tax Office corrects or makes a determination on a return orcases where returns are filed after the filing deadline, an additional tax may be levied, and concurrent payment of adelinquent tax will also be required for the period from the day following the legal filing deadline through the date ofactual payment.

3-6 Estimated income tax etc. prepayment and Application for reductionof estimated tax prepayment

Income tax etc. are to finally calculate income and tax amount for one year and a final return is filed during the filing periodof the following year and the tax in question is paid.
Meanwhile, the Tax Office notifies the taxpayer of the amount of estimated income tax etc. prepayment in cases where thebase amount for the estimated tax prepayment calculated based on the previous year’s final tax return is 150,000 yen or
more. The taxpayer is then requested to pay the tax liability in two installments, in July and November. This system is called
estimated income tax prepayment.
Taxpayers may submit an application to have the amount of estimated tax prepayment reduced if their income tax etc.
amounts of the following year are estimated to be less than the amount of the base amount for the estimated tax
prepayment notified by the Tax Office. This may be approved for reasons such as: closing or suspension of the taxpayer’s
business, unemployment, losses resulting from natural disasters, embezzlement, theft, medical expenses, business
depression, or an increase in the number of dependents covered by the exemption.

3-7 Obligation to file consumption tax return and necessary report
1. For sole business proprietors whose taxable sales exceed 10,000,000 yen for 2019•
If your taxable sales for 2019 exceed 10,000,000 yen, you will be categorized as a taxable person for the
purpose of consumption tax in 2021. If you newly become a taxable person, please submit “Notification of Taxable
Enterprise Status for Consumption Tax (for base period) ［消費税課税事業者届出書（基準期間用）］” to the Tax Officewith jurisdiction over the location of your address etc. without delay.
•
In general, the amount of consumption tax due is calculated by deducting the consumption tax imposed on taxable
purchases from the consumption tax imposed on taxable sales. However, individuals whose taxable sales in thesecond preceding year before the taxable period amounts less than 50,000,000 yen can select the “simplified tax

5959

system [簡易課税制度]” by which the amount of tax in calculated based on the consumption tax imposed on taxable
sales without calculating their actual consumption on taxable purchase. In case of selecting “simplified tax system [簡易課税制度]”, the amount of consumption tax due is calculated by to consider the amount calculated by multiplying theamount of consumption tax on taxable sales by certain “deemed purchase rates [みなし仕入率]”to be the amount ofconsumption tax imposed on taxable purchases.
•
Sole business proprietors who will select filing returns using the simplified tax system from 2021 must submit “Reporton the Selection of the Simplified Tax System for Consumption Tax [消費税簡易課税制度選択届出書]” to the Tax Officewith jurisdiction over the location of your address by December 31, 2020.
*1 Even if the sole business proprietor’s taxable sales for 2018 (the base period for 2020) do not exceed 10,000,000 yen,
but the taxable sales for the specified period (the period from January 1, 2019 through June 30, 2019) exceed
10,000,000 yen, the sole business proprietor will be categorized as a taxable person for the purpose of consumption
tax in 2020.
Meanwhile, you can use the total amount of salaries etc. paid instead of taxable sales to determine if you arecategorized as a taxable person or otherwise.
If you become a taxable person by this method, please file “Notification of Taxable Enterprise Status for Consumption
Tax (for specified period)［消費税課税事業者届出書（特定期間用）］” to the Tax Office with jurisdiction over the locationof your address without delay.
*2 Taxable sales mean the sales from transactions subject to the imposition of consumption tax (including transactions
conducted concomitantly with business activities, such as the sale of a building for business purposes). Sales frommost of the transactions fall under taxable sales; however, income concerning transactions exempt from consumption
tax is excluded, such as income from the sale of land and housing rent. Taxable sales also include manuscript fees,
royalties, performance fees, lecturer’s fees, remuneration for lecturers, and income from a side job using the Internet.
*3 Please note that a taxpayer under the general taxation system (those not under the simplified taxation system) may
not deduct consumption tax paid at the time of purchases and the payment of expenses without both a ledger and an
invoice stating taxable purchases etc.
*4. If business operators who have difficulty in totaling up taxable purchases, etc. (including taxes) by separating them toeach tax rate file “Notification of Taxable Enterprise Status for Consumption Tax by the last date of the taxation period,
they will be allowed to use the simplified taxation system from the taxation period to which the date of filing thenotification belongs, as a transitory measure. This treatment accompanies the introduction of an reduced tax rate
system and is limited to any day that belongs to the taxation period from October 1, 2019 to September 30, 2020.
2. For sole business proprietors whose taxable sales exceed 10,000,000 yen for 2017•
If your taxable sales for 2017 exceed 10,000,000 yen, you will be categorized as a taxable person for the purpose of
consumption tax in 2019.
In such a case, you are required to file your consumption tax return and make tax payment by Tuesday, March 31, 2020.
*1 Even if taxable sales are 10,000,000 yen or less for 2017, those whose taxable sales exceed 10,000,000 yen for the
specified period (from January 1, through June 30, 2018) will be categorized as taxable person for the purpose of
consumption tax in 2019.
Meanwhile, you can use the total amount of salaries, etc. paid instead of taxable sales to determine if you arecategorized as a taxable enterprise or otherwise.
*2 Sole business proprietors that made a purchase of specified high value asset on, may not be eligible for system oftax exemption sales thresholds for enterprises and simplified tax system for the year subsequent to the year of thedate on which the purchase was made. For details, including provisional measures, please access the NTA website“Notice on the consumption tax law revision（April,2016）（November, 2016 revision）[消費税法改正のお知らせ（平成28年４月）（平成28年11月改訂）]”.
* Please see “Outline for consumption tax [消費税のあらまし] ” for general matters and procedures, “Consumption andLocal Consumption Taxes Final Return Guide [消費税及び地方消費税の確定申告の手引き]” for necessary
procedures for filing tax returns and paying taxes.The various manuals and report book places it in our website(www.nta.go.jp).

所得税の手引き（英語版）60ページ
A reduced tax rate system for consumption tax has been implemented
on October 1, 2019

○ If sales include those of an item subject to the reduced tax
rate, it is necessary to issue an invoice in which tax-inclusive
prices totaled according to different tax rates (invoices withclassified descriptions).
※ Even a tax-exempt business could potentially be required toissue invoices with classified descriptions.
Items subject to the reduced tax rate
●Food and drink excluding alcoholic drink and dining out●Newspapers issued more than twice a week(those based onsubscriptions)⇒For details, access our website(www.nta.go.jp).

【Examples of Tax documents after the implementation of the system】（Year Heisei

Table for calculating taxable transactions）

Sales (revenue including
miscellaneous receipts)

Initial inventory①

Up to September
2019

A

Amount of
taxabletransactions（A－B）CThe old tax rate of 6.3%

D

The reduced tax rate of 6.24%

E

The standard tax rate of 7.8%

yen

yen

yen

yen

yen

yen

②
③

Indicate sale proceeds

Year-end inventory④⑤

by tax rate

Net cost of goods sold⑥

Purchases
Subtotal

Balance(Table A)（For business income）

Portion of A
that does not
relate totaxabletransactionsB

Account
settlement
amountAccount

Cost of goods sol○ When preparing a book in routine accounting activities, it isnecessary to perform separate accounting according to the tax
rate for each of sales or purchase transactions (reduced tax rateof 8% or standard tax rate of 10%).
Points changed for preparing a
consumption tax return form
In preparing the “Table for calculating the taxable sales ratio
and deductible tax on purchases (Schedule 2-1)” and “Tablefor calculating taxable transactions” of the Consumption andLocal Consumption Taxes Final Return, calculations must be
implemented separately for 8% and 10% tax categories.

After October 2019⑦

Tax and duties ⑧
24○
Bad debt
25
○
26
○
27
○
28
○
29
○
30
○
31
Miscellaneous expenses ○
32
○
Tatal
33
Balance○③＋㉜

Indicate purchase amounts andexpenses by item and tax rate㉞

“Separate accounting” is required toprepare this calculating table and such.

60
60

F

3-8 Report of Assets and Liabilities / Report of Foreign Assets◎ Report of Assets and Liabilities● If anyone, required to file a final return (see page 11), has various incomes excluding the retirement income forthat year that exceed 20 million yen and owns properties whose total value is 300 million yen or more, or owns
assets whose total value is 100 million yen or more of assets subject to special cases for exit from Japan (*), asof December 31 of that year, it has been decided that he/she needs to submit his/her "report of assets andliabilities" that state the type, quantity and value of assets, the amount of liabilities and other necessary
information to the Tax Office that has jurisdiction over the place for income tax payment. (The due date forsubmitting "report of assets and liabilities", as of December 31, 2019 is Monday, March 16, 2020.)* For details, please see "Notice on Report of Assets and Liabilities [財産債務調書制度に関するお知らせ]” on
our website.
* Assets subject to special cases for exit from Japan are securities, etc. specified in Article 60-2, paragraph 1 of the
Income Tax Act, unsettled margin transactions, etc. specified in paragraph 2 in the same article of the same law, andunsettled derivative transactions specified in paragraph 3 in the same article of the same law.

◎ Report of Foreign Assets● If residents, except for those classified as “non-permanent residents,” have own assets in foreign countries thatexceed 50 million yen, as of December 31 of that year, it has been decided that he/she need to submit his/her"report of foreign assets" that state the type, quantity, price, and other necessary information of the foreign
assets to the Tax Office that has jurisdiction over the place for income tax payment or in the place for his/her
domicile. (The due date for submitting "report of foreign assets", as of December 31, 2019 is Monday, March 16,2020).
* For details, please see "Notice on Report of Foreign Assets [国外財産調書制度に関するお知らせ]” on our
website.

3-9

Special measures provided by international tax treaties etc.

(68 treaties with applicable to 78 countries and regions as of October 1, 2019)
If you are a non-resident of Japan and a resident of any of the following countries you may be eligible for special measuresprovided in the tax treaties etc. between these countries and Japan:
Iceland, Ireland, Azerbaijan, the United States of America, United Arab Emirates, Armenia, the United Kingdom, Israel, Italy,
India, Indonesia, Ukraine, Uzbekistan, Egypt, Estonia, Australia, Austria, Oman, Netherlands, Guernsey, Kazakhstan, Qatar,
Canada, Korea, Kyrgyz Republic, Kuwait, Croatia, Cayman Islands, Saudi Arabia, Zambia, Jersey, Georgia, Singapore,
Switzerland, Sweden, Spain, Sri Lanka, Slovakia, Slovenia, Thailand, Taiwan, Tajikistan, Czech Republic, China, Chile, Denmark,Turkmenistan, Turkey, Germany, New Zealand, Norway, Hungary, Pakistan, Bahamas, Bermuda, Bangladesh, Fiji,
Philippines, Finland, France, Brazil, Bulgaria, Brunei, Vietnam, Belarus, Belgium, Poland, Portugal, Hong Kong, Malaysia,
South Africa, Mexico, Moldova, Latvia, Lithuania, Romania, Luxembourg and Russia.
Note: 1. The old treaty with the former Soviet Union will be applied to Azerbaijan, Armenia, Ukraine, Uzbekistan, Kyrgyz,
Georgia, Tajikistan, Turkmenistan, Belarus and Moldova.
Note: 2. The old tax treaty with former Czechoslovakia will be applied to Czech Republic and Slovakia.
Note: 3. The tax treaty with China will not be applied to Macao.
Note: 4. The treaty with Fiji is the continuation of the 1963 treaty with the United Kingdom.
Note: 5. With respect to Taiwan, a framework equivalent to a tax convention is established in combination of (1) aprivate-sector tax arrangement between the Japan-Taiwan Exchange Association (Japan) and the Taiwan-Japan
Relations Association (Taiwan) and (2) Japanese domestic legislation to implement the provisions of that private-sector
tax arrangement in Japan.
*With regard to procedures for being granted an exception under a tax treaty, when articles of a tax treaty that are applied
to a non-resident who is required to file a final tax return result in a reduction or exemption from income tax, where such a
non-resident is granted application of benefits of a tax treaty with Limitation on Benefits Article (as of October 2019, tax
treaties with the United States of America, the United Kingdom, France, Australia, Netherlands, Switzerland, New Zealand,
Sweden, Germany, Latvia, Lithuania, Estonia, Russia, Austria, Iceland, Denmark, Belgium and Croatia), he/she must
attach “Application form for income tax convention,” appended “Attachment form for limitation on benefits article,” and acertificate of residency from his/her country of residence to the final tax return.

61
61

3-10 Notice to those leaving Japan during 2020
 In the case where you will leave Japan and lose your domicile and residence for tax purposes in Japan but are still

subject to relevant tax procedures, you must appoint a tax agent who resides in Japan and submit a “Notification ofTax Agent for income tax” to the tax office which has jurisdiction over your place for tax payment. Your tax agent willdeal with the tax procedures on behalf of you.
You can appoint a Japanese corporation or a person who resides in Japan as your tax agent.

 A person departing from Japan in 2020 who is obliged to file a return (see page 11) concerning the income incurred

before the date of departure must declare as indicated below.
Please note that individuals who have not filed a return or paid their tax by the specified due date may be imposed
additional tax and delinquent tax.

1. In case where residents or non-residents who have income subject to the aggregate taxation (see page 9) and departfrom Japan in 2020 after appointing a tax agent.
You must file a final return and pay tax via your tax agent during the filing period (February 16 through March 15,2021) concerning your income incurred from January 1 to December 31, 2020.
2. In case where residents or non-residents who have income subject to the aggregate taxation (see page 9) and departfrom Japan in 2020 without appointing a tax agent.
(1) Filing returns concerning the income incurred before the departure◇ You must file a final return (a quasi-final return) and pay tax for 2020 before your departure concerning yourincome incurred before the date of your departure.
◇ In addition, if you depart from Japan from January 1 to March 15, you must file a final return and pay tax for thepreceding year (2019) before your departure.
(2) Filing returns concerning the income incurred before the departure and the income incurred after the departure◇ Even if you file a final return as indicated above 2(1), you must file a final return and pay tax during the filing
period (February 16 through March 15, 2021) concerning the sum of your income incurred from January 1, 2020
to the date of your departure and your income incurred from the following day of your departure to December 31,
2020.
◇ In this case, the amount of tax to be paid is the amount indicated in the final return less the amount indicated in
the quasi-final return according to the above 2(1). If the amount is less than the amount indicated in thequasi-final return according to the above 2(1), the difference amount is to be refund.
3. In case where Non-residents (excluding those who conduct business etc. through a fixed location etc. in Japan) who
have income from employment or personal services performed in Japan which is not subject to withholding tax.
You must file a quasi-final return and pay your tax before your departure.
Note:1. “Departure” means to cease having domicile or residence in Japan without appointing a tax agent. Please beaware that it also means followings for non-residents who have no residence in Japan :(1) When non-residents who have a permanent establishment in Japan cease to have a permanent establishment
home in Japan.
(2) When non-residents who have no permanent establishment in Japan cease a business whose main content is
the provision of personal services.
Note:2. After 2017, the principles in the taxation for non-residents are revised by the revision of principles in international
taxation to “attributable income principle”. For details, please see the “Outline of the revised income tax laws for2015 [平成 27 年分 所得税の改正のあらまし] in our website (www.nta.go.jp).

62
62

3-11

Notification of Tax Agent for income tax / consumption tax

１

税務署受付印０７０

所得税・消費税の納税管理人の届出書
納税地

住所地・居所地・事業所等（該当するものを○で囲んでください。
）
（〒
－
）
（TEL

税 務 署 長
上記以外の

-

-

）

納税地以外に住所地・事業所等がある場合は記載します。
（〒－）

住 所 地 ・

年月日提出

事 業 所 等
リ

ガ

（TEL
生年月日

フ

ナ

氏

名

㊞

大正
昭和
平成
令和

年

-

）

月

日生

個 人 番 号

業屋

号

所得税・消費税の納税管理人として、次の者を定めたので届けます。
１

納税管理人
〒
住

所

(居

所)

ﾌ ﾘ ｶﾞ ﾅ
氏

名

職

業

印

電話番号

法の施行地外における住所又は居所となるべき場所

３

納税管理人を定めた理由

その他参考事項⑴

平成
令和

帰国予定年月日
年

月

日

平成
令和

年

月

事業所得

不動産所得

給与所得

譲渡所得

上記以外の所得がある場合又は所得の種類が不明な場合（⑶

日

国内で生じる所得内容（該当する所得を○で囲むか、又はその内容を記載します。
）

）

その他

Please write the(planned) date ofdeparture or arrival
from/to Japan.

(TEL

-

-

)

整

理

番

号

関係部門
連
絡

Ａ

Ｂ

Ｃ

番号確認 身元確認
□ 済
□ 未済

０

確認書類
個人番号カード／通知カード・運転免許証
その他（）

For the type of income sourced in Japan, please circle theapplicable type of income or describe the content.

Please state thereason why you
appointed a tax
agent.

関与税理士

Please write thetelephone numberof the tax agent.

⑵

出国（予定）年月日

税 務 署 整 理 欄

If you plan to leave Japan,
please write the address orplace of residence outside
Japan.

Please write therelationship between
the tax agent and thetaxpayer.

Please write theoccupation of the
tax agent.

２

４

本人との続柄（関係）Pleasewrite youroccupation.

Please write thename of the tax
agent and affix aseal.

Please write
the tradename.

Please write theaddress or placeof residence of the
tax agent.

フリガナ

職

Please write yourIndividual Number(My-Number).

Cross out either “ income tax Please write yourand ” or “ and consumption name and affix
tax ” in the title and in the
your seal.
text, according to the tax you
will report.

Please write the place for tax payment and telephone number.

Please write if there are
Please write
any other address andyour date of
office locations, etc. than birth.
the place for tax payment.

If you appoint a tax agent to file tax returns and administer other tax affairs because you do not or will not have an address inJapan, please prepare “Notification of Tax Agent for income tax and consumption tax [ 所得税・消費税の納税管理人の届出書 ]”and submit it to the Tax Office that has jurisdiction over your place for tax payment at the time you appoint a tax agent or prior to
the date of departure from Japan.

Please write if you have any income other than
the above or the income type is unknown.

*When you dismiss your tax agent, please submit “Notification of dismissal of tax agent for income tax/consumption tax”.

63

3-12 Notification
 Documents attached to forms
Regarding final tax returns and amended tax returns that will be filed on and after April 1, 2019, the withholding
tax statement and other documents in the following do not need to be presented or attached.
However, it is required to describe contents of the withholding tax statement and others in the forms, etc.
When preparing a tax return, etc. at a tax office, the withholding tax statement and others are necessary, andplease make sure to bring them.
(Documents not necessary to be attached.
- Withholding tax statements of salary, retirement income, public pensions, etc.
- Payment notice for distribution of revenues of open-type securities investment trusts.
- Payment notice concerning amounts considered to be dividends, etc.
- Payment notice for dividends on listed stocks, etc.
- Special account annual transaction report- Annual transaction report on accounts of minors- Payment notice of redemption money of specified discount bonds- Documents that describe the amount of inheritance tax and details of each asset with taxable price related
thereto when applying for "Special case for taxation of transfer income related to inheritance" Expansion of special credit for loans, etc. related to a dwelling
Regarding special credit for loans, etc. related to a dwelling, revisions have been made to the effect that if
acquisition, etc. of a house or additions or improvements of a house falls into special and specified acquisition (*),
and if the house starts to be used as a dwelling on and after October 1, 2019, and certain conditions are met, thededuction period is extended from 10 years to 13 years.
For details, please access “Those applying for special credit for loans, etc. related to a dwelling (new construction,purchase, etc.) or “Those applying for (specified additions or improvements) special credit for loans, etc. related toa dwelling (additions or improvements of a house, etc.).
(*) “Special and specified acquisition” is acquisition of a house or additions or improvements of a house in thecase that the amount of consumption tax, etc. that are included in the consideration, etc. of construction,acquisition of or additions or improvements of the house is subject to a 10% tax rate.
 (Special) exemption for spouses has been revised since the filing for 2018
 Exemption for spouses can be applied according to the total income of a person filing a tax return in addition
to the total income of the spouse. Please note that if the total income of a person filing a tax return exceeds 10
million yen, the person is not eligible to exemption for spouses.
 The amount of special exemption for spouses has been revised, and the total income of the relevant spousehas become between over 380,000 yen and less than 1230,000 yen. (Before the revision: Between over
380,000 yen and less than 760,000 yen).
◎ Attached documents for tax deductions for medical expenses
When applying for a deduction for medical expenses starting from the final return for 2017, you are required toattach the "Detailed statement of medical expense deduction" (or the "Detailed statement of self-medication
taxation system" for the application of the self-medication taxation system). Receipts of medical expenses are notrequired to be attached or presented.
However, receipts should be kept at home as a Tax Office may request the presentation or submission of receipts(excluding those relating to a notice of medical expenses) for confirming information stated on the detailed
statement in a five-year period from the due date of final returns.
* Receipts can alternatively be attached or presented until the final returns for 2019.
◎ Please make sure to declare hometown tax (deduction for donations).
Even though a taxpayer has submitted an application for the "hometown tax payment one-stop special proceduresystem," the taxpayer is required to include all hometown tax paid in the calculation of the deduction for donations
and to report this when hometown tax is paid to more than five municipalities or when an income tax return is filed
due to, for example, a deduction for medical expenses.
* Hometown tax payment one-stop special procedure system
If hometown tax is paid to not more than five municipalities, and an application is submitted for the special
procedure system to each municipality receiving hometown tax, a taxpayer is eligible for a deduction for
donations from inhabitant tax for the hometown tax without filing a final return.

64
64

◎A reduced tax rate system for consumption tax will be implemented beginning October 1, 2019
A reduced tax rate system for consumption tax will be implemented simultaneously with the consumption tax rate
hike to be scheduled on October 1, 2019.
◇ Consumption tax rate⑴ Standard tax rate 10％（Consumption tax rate 7.8％, Local consumption tax rate 2.2％）⑵ Reduced tax rate 8％（Consumption tax rate 6.24％, Local consumption tax rate 1.76％）◇ Items subject to the reduced tax⑴ Food and drink excluding alcoholic drink and dining out⑵ Newspapers issued more than twice a week (those based on subscriptions)
For details, access our website (www.nta.go.jp).

3-13 Notification from Local Governments
For further details, please contact your local government office.

◎ Regarding the necessity of individual inhabitant tax return filing accompanying non-requirement oftax return filing applicable to pension recipients.
Pension recipients who are not required to file tax returns of income tax etc. (see page 22) are still required tofile individual inhabitants tax returns if the below conditions are met:
①Those who only have miscellaneous income relating to public pensions etc. and will take various deductions
other than deductions indicated on “withholding tax statement for public pension payments etc.” (deduction
for social insurance, exemption for spouse, exemption for dependents, basic exemption, etc.); or②Those who have any income other than the miscellaneous income from your public pensions.
◎ Special collection (deduction) of individual inhabitant tax on income from public pensions etc.
In principle, for those who are already subject to special collection for fiscal year 2019 will continue to pay taxes
under the special collection framework. For those reaching the age 65 at the dates of birth from April 3, 2019
through April 2, 2020 will be newly subject to the special collection framework from fiscal year 2020.
◎ Dividend income concerning listed stocks etc.
Regarding dividend income concerning listed stocks, when a taxation method selected for individual inhabitant
tax is different from the taxation method for income tax etc. (including cases where dividend income concerning
listed stocks is not declared for individual inhabitant tax purposes), an individual inhabitant tax return needs be
filed.
◎ Special tax credit system for loans, etc. related to a dwelling in individual inhabitant tax
If the full amount of special credit for loans, etc. related to a dwelling (see page 43), cannot be deducted fromincome tax the remaining amount may be deducted from individual inhabitant tax for the following year (forfiscal year 2020).
To claim the treatment of this system, please be careful that it is needed to submit a final return for receiving
special credit for loans, etc. related to a dwelling to the Tax Office in the district where you stayed or resided by
Monday, March 16, 2020 in principle. Those who applied this system through the year-end adjustment are notrequried to submit such a final return.

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4 Documents to be attached or presented
The documents necessary to attach to the return or to present on filing the return are as follows.
If you attach documents, please attach these documents to a “mount for attachments”[添付書類台紙] etc.

Note: Regarding final tax returns and amended tax returns that will be filed on and after April 1, 2019, thewithholding tax statement and other documents do not need to be presented or attached (for details,
please see page 64). However, it is required to describe contents of the withholding tax statement andothers in the forms. When preparing a tax return, etc. at a tax office, the withholding tax statement andothers are necessary and please make sure to bring them.

The individual number (My-Number) of the person filing the return indicated on the return will be verified at theTax Office, so the following identification document must be presented or a copy attached.
The way to attach or
Identification documents
present
Those who
The individual number card (“My-Number card”)
have the* When attaching a copy of the individual number card, a copy of both the
Individual
front and backside of the card is required.
number card
①Documents to verify the Individual Number and ②Documents to verify Attach or Present
Attach a copy ofidentification
identification
One of the following documents
Documents to verify
documents to a mount● Notification card of the individual
the individual number
for attachments andnumber(Documents which
submit with the return● Either a copy of the resident register or①
verifies the individual
forms
certification of information recorded on
Those who donumber of the person
resident
register(limited
to
those
with
NOT have thefiling)orindividual numbers)
Individual＋
number card
Present on
Oneof
the following documents
Documents to verify identification
submission of the●
Driver's
license(Documents which
return.
● Insurance certificate of the Nationalverifies that the
Health Insurance Program②
individual number on ● Passport
the return is that of the ● Physical disability certificate
person filing)● Resident card

* Verification of Identification of spouse or dependent, or family business employee, is not required.
If you submit the return form under a blue return, in certain cases, attachment or presentation of a copy of ①Documents
to verify the individual number can be omitted. However, it is necessary to present the ①Documents to verify theindividual number or attach a copy for those who submit a return for refunds (excluding the tax return due to the estimatedtax prepayment) and the quasi final return filed by heir. For details, access our website.

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66



Depending on the content of the return, the following documents are needed to be attached or presented.

Earnings

Items
Business(sales, etc.)
Business (agriculture)㋑Real estate㋒

Deduction for social
insurance premiums⑩

Deduction for small
business mutual aid
premiums
Deduction for life
insurance premiums
Deduction for earthquake
insurance premiums

Exemption for persons
with disabilities（Special）Exemption for
spouses
Exemption for dependents
Deduction for
casualty losses
Deduction for medical
expenses㋐

Certification of payment of premium*1⑫

Certification of payment (excluding those relating to the old life insurance premium
and 9,000 yen or less per contract).*1⑬

Certification of payment*1⑭

Certification issued by the school or institute you attend if you are a student at any
type of school or vocational institute, or are receiving professional training from a
registered training institute.*1⑯⑲

In the case of “relatives residing overseas”; “Documents Concerning Relatives”
and “Documents Concerning Remittances” *２㉒

Receipts for the amount of unavoidable expenses related to disaster etc.

㉓

“Statement of deduction for medical expenses[医療費控除の明細書]” *3
Notice of medical expenses (notice of medical payment) [医療費のお知らせ](original)
 Limited to cases where a notice of medical expenses is attached, and adetailed statement is not completed.
Various certificates (e.g., a certificate of using diapers[おむつ使用証明書])

Special case for
Deduction for medical
expenses by the
self-medication taxation
system㉓

Deduction for donations

㉔

[ ]

㉙

Special credit for loans,etc. related to a dwelling(specific additions or
improvements, etc.)
Special credit forcontributions to politicalpartiesSpecial credit for
donation to certified
NPOs, etc.
Special credit for
donation to public
interest incorporated
association, etc.
Special credit for
anti-earthquake
improvement made to an
existing house
Special tax credit for
specified housing
improvements
Special tax credit for newbuilding, etc. of a certified
house
Credit for foreign taxes

・Blue return filer : “Financial statement” with a breakdown of amount of
aggregate earnings and necessary expenditure.
・White return filer : “Statement of profit and loss” with a breakdown ofamount of aggregate earnings and necessary
expenditure.
In the case of receiving the deduction for the social insurance premiums for thenational pension insurance premiums and the contributions to the national
pension fund), you must prepare a “social insurance premiums (national pension
insurance premiums) deduction certificate,” etc. *1⑪∼

Deductions from income

Exemption for working
students

Calculation of tax

Documents to be attached or presented㉚“Statement of deduction for medical expenses by the self-medication taxation
system [セルフメディケーション税制の明細書]”. *3
The documents which clarify that you performed certain exercise for the fiscal
year to apply for deduction● receipt of donation issued by the donees● In the case of specific corporations in public interest ,educational
institutions, and the donation made to be a trust of specific corporations inpublic interest; certification or copy of certification providing that the doneeor trust is an eligible● In the case of political donation; “Document for deductions (tax credit) for
donations” stamped by the Election Administration Commission. *４
Statement regarding the deduction you are applying“For those who receive the special credit for loans, etc. related to a dwelling[住宅借入金等特別控除を受けられる方へ]” and “For those who receive the special
credit for loans, etc. related to a dwelling (for specific additions or improvements,etc). [(特定増改築等)住宅借入金等特別控除を受けられる方へ（住宅の増改築
用）]”

㉛
㉜
㉝

“For those who receive the special credit for contributions to political parties[政党等寄附金特別控除を受けられる方へ]”*4“For those who receive the special credit for donation to certified NPOs, etc.[認定
ＮＰＯ法人等寄附金特別控除を受けられる方へ]”“For those who receive the special credit for donation to public interest
incorporated association, etc. [公益社団法人等寄附金特別控除を受けられる方へ]”㉟“For those who receive the special tax credit for anti-earthquake improvement
made to an existing house.[住宅耐震改修特別控除を受けられる方へ]”㊱“For those who receive the special tax credit for specified housing
improvements.[住宅特定改修特別税額控除を受けられる方へ]”㊲“For those who receive the special tax credit for new building, etc. of a certified
house.[認定住宅新築特別税額控除を受けられる方へ]”㊸“Statement of foreign tax credit[外国税額控除に関する明細書]”
Documents to certify that foreign tax was charged

Residents with a period in which
they
were
non-permanent
residents in 2019

“Confirmation of the Type of Resident Status etc.[居住形態等に関する確認書]”

67
67

the way to attach orpresent
AttachSubmit with the return
forms.

Attach or Present
Attach to the mount for
attachments
orpresent on submissionof the return.

Attach or Present
AttachSubmit with the return
forms.
Attach or Present
AttachSubmit with the return
forms.
Attach or Present（新築・購入用）

AttachSubmit with the return
forms.

AttachAttach to the mountfor attachments andsubmitwiththereturn forms.

AttachSubmit with the return
forms.

◆If you have used appendix or calculation form mentioned in this guide, you are requested to submit with your return suchappendix or calculation form in addition to the documents above.
◆ A final return, appendix, statement, etc. are available for download from the NTA website. These are also available at Tax
Offices.

*1. If such documents are submitted or presented to payers who are obliged to withhold income tax forwithholding at the source of salaries (public pensions) or the year-end adjustment, it is not necessary
to attach such documents to the final tax return forms or to present them.
*2. Exemption for dependents, etc. for relatives residing overseas
For final tax returns filed for 2016 and subsequent years, those who wish to apply for an exemption for
dependents (see page 35), a (special) exemption for spouses (see page 34), or an exemption for
persons with disabilities (see page 33) with regard to relatives that reside outside of Japan (referred toas "relatives residing overseas"), must now attach a set of "Documents Concerning Relatives" and"Documents Concerning Remittances" to the final tax return forms, or present the documents whenfiling the final tax return forms.
Furthermore, in case the set of "Documents Concerning Relatives" or "Documents Concerning
Remittances" is prepared in a foreign language, a Japanese translation must be attached.
Also, in certain cases, for dependents aged below 16 that do not possess an address in Japan, a set of"Documents Concerning Relatives" and "Documents Concerning Remittances" must now be
submitted to the local municipal office where the address is located. (see page 51)*1: "Documents Concerning Relatives" see any of the documents listed in (1) and (2) below thatproves that the relatives residing overseas concerned are your relatives.
(1) A copy of the supplementary family register or any other document issued by the Japanese
government or a local government as well as a copy of the relatives residing overseas’
passport.
(2) A document issued by a foreign government or a foreign local government (limited to the
documents showing the name, date of birth and address or domicile of the relatives residing
overseas).
*2: "Documents Concerning Remittances" see the following documents which prove payments you
made to relatives residing overseas in the year for their living or education expenses.
(1) Document issued by a financial institution that prove payments you made to relatives residing
overseas through exchange transactions of the financial institution or a copy of such
documents(2) Document issued by a credit card company that prove that relatives residing overseas haveused a card issued by the credit card company for purchasing products, etc. and thereby havereceived from you the amount equivalent to the amount spent with the credit card or a copy ofsuch document
In cases where such documents are submitted or presented to payers who are obliged to withholdincome tax for withholding at the source of salaries (public pensions) or the year-end adjustment, it is
not necessary to attach such documents to the final tax return forms or to present them.
*3. You can attach or present the receipts, such as medical expenses, instead of attaching their detailed
documents, for filing tax returns for 2017 to 2019, as a transitory measure.
*4. In cases when the Documents for Deductions/Tax Credits for Donations are unavailable by the filingdeadline for the final return, in place of such documents, a copy of receipts for such contributions
should be attached when filing the return. Subsequent to that, the actual documents should be
promptly submitted to the Tax Office when they become available at a later date.

68
68

【注意】 転居等により申告書の提出先の税務署が変わった場合には、新たに振替納税の手続が必要となります。

１

振替納税（口座振替）は全国の銀行（ゆうちょ銀行を含みます。
）、信用金庫、労働金庫、信用組合、農協及び漁協でご利用になれます。
２ 振替納税には普通預金、当座預金、納税準備預金、通常預金等がご利用になれます。
*定期預金及び貯蓄預金等ではご利用になれません。また、インターネット専用銀行等の一部の金融機関、インターネット支店等の一部の店舗ではご利用になれな
い場合があります。
３ 提出の際には申告書や添付書類台紙に貼らないでください。
申告所得税及び復興特別所得税、消費税及び地方消費税の振替納税を新規に利用される方又は依頼内容を変更される
方は、このページを手引きから切り離し、次の「預貯金口座振替依頼書兼納付書送付依頼書」に必要事項を記入し、預貯金通帳に使用している印鑑を押して確定申告書と一緒に税務署に提出するか、金融機関へ提出してください。

Write your name and stamp your seal.

Write theof theWrite
the name
nameof thefinancial institutefinancial
institute andand its
its branch from whichbranch from which you wish
you wish to transfer.
to transfer.

Write
your
Write
your
address,etc.
address, etc.

Write the code andWrite the name that
If a bank other than Japan Post Bank is
Write the code and number of the
If a bank other than Japan Post
Write
the namethatappears
on thebank
used, please circle the type of savings
numberoftheused,pleasecirclethetypeappears
on youthe willbankuse. Bank is
account, if you use
account
account
andandwrite
the accountaccount, if you useof savings
account
write inin theaccount you will use.
Japan Post Bank.
number.
Japan Post Bank.
account
number.

Write
your youraddress
on youron your
Stamp with the seal that you
Cross out, with a double
line,
Write
address
Cross out, with a double line, theStamp with the seal that you havereturn, if your address ishave registered with your bank,the tax items for which you do
return,if
youraddressis
tax items for which you do not wantregistered with your bank, etc. If thedifferent
from fromthat onthat
youron youretc. If the impression is unclear,
not want to use the tax payment
different
to use the tax payment by transfer
impression
again next
return.
stamp it again
next to isit.unclear, stampbyittransfer
account.
return.
account.
to it.

If Japan
PostPost
BankBankis is
If Japanused,
it is itnot
necessaryused,
is notnecessary
to write in a branch
to write in a branch
name.
name.

69
69

a double line,
Cross Crossout, out,
withwitha doubleline,
tax items
whichyou
you dothe taxtheitems
for forwhich
donot want to use the tax payment
not want to use the tax
b y transfer a c count.
payment by transfer acco unt.
Write your name and stamp your seal.

Write the date from which you wish to use theWrite the date from which you wish
tax payment by transfer
account.
This datehas
to use thetax payment
by transfer
to be on or after
the dayaccount.
Thisyou
date submit
has to bethis
on orrequest.
after the day you submit this request.

If you have already used the tax payment by transfer account, you do not have to submit this request.
If you have filed your return with different tax office from that of the previous year due to changing your address, etc., you have to follow the necessary
procedure to continue the tax payment by transfer account.

N.B.1
N.B.2

Application (notification of change) for tax payment by transfer account
5

70
70

Your telephone number:
It must be the same as thetelephone number on yourfinal return.

Your name:
It must be the sameas the name on yourfinal return.

Your address:
It must be the sameas the address on
your final return.

Please make surethat the name of thecompetent Tax
Office is indicated.

Please write “320.”

Pleasewrite "01."

Total tax amountto be paid (Put¥ (yen) on the
head
of
the
figures).

When filing the final return and paying
the tax for the third instance, indicate
the fact by circling the number 4 (確定申告).

This payment slip consists of three carbon copies. Therefore, pleaseuse a ball point pen in writing to make clear copies. Submit all threeslips at the place of payment. Should you make a mistake in writing
figures, use a new tax payment slip rather than correct the mistake.

（NOTICE）

47 or ○
57 on theIndicate your tax amount in the block ○Page 1 of your return, which is to be paid by your final tax
return.

This form is used when paying taxes.

How to fill out the tax payment slip������� 税務署長
令和� �年� �月� �日〒

令和

得 税 及 び年分の 所復興特別所得税
の

申告書Ｂ

個人番号

－

フリガナ
６住 所 Return form for draft

（ ）
又 は
事業所

営

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世帯主の氏名

世帯主との続柄

電話 自宅・勤務先・携帯
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示 特 農 番 号

（単位は円） 種類 青 色 分 離 国 出 損 失 修 正 表

課税される所得金額
９25 又は第三表（○－○）
26
上の○に対する税額
86又は第三表の○

ア
○
業 農
業 ○
イ
収 不
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10
社会保険料控除 ○11
所 小規模企業共済等掛金控除 ○12
得 生命保険料控除 ○13
か 地震保険料控除 ○14
ら 寡婦、寡夫控除 ○
業

31
○

金

39
○
（基 準 所 得 税 額 ） ○40（○－○）
復興特別所得税額
41○●40（○×2.1％）
所得税及び復興特別所得税の額
42
計
○
●
40
41
（○＋○）
区
43
外国税額控除 分○44
源 泉 徴 収 税 額 ○算 申 告 納 税 額
45
○
42
43
44
（○－○－○）
予 定 納 税 額
46
（第１期分・第２期分） ○第 ３ 期 分 納める税金 ○47の 税 額
45 － ○46 ） 還付される税金 48（○○
49
配偶者の合計所得金額 ○50
専従者給与（控除）額の合計額 ○そ51
青色申告特別控除額 ○雑所得・一時所得等の52
源泉徴収税額の合計額 ○の未納付の源泉徴収税額 ○5354
本年分で差し引く繰越損失額 ○他
55
平均課税対象金額 ○区
56
変動･臨時所得金額 分○
延届 申告期限までに納付する金額 ○57
納58の出 延 納 届 出 額 ○
38

18

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25
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1721 ＋ ○
22 ＋ ○
23 ＋ ○
24 ）（○

政党等寄附金等特別控除 ～ ○33

住宅耐震改修特別控除 区
住宅特定改修･認定住宅
新築等特別税額控除 分
差 引 所 得 税 額
27 － ○
28 － ○
29 － ○
30 － ○
31○
32 － ○
33 － ○
35 － ○
36 － ○
37
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等

差 勤労学生、障害者控除 ～ ○○し 配偶者（特別）控除～○19
引 扶 養 控 除 ○20
か 基 礎 控 除 ○21
れ ⑩から⑳までの計 ○る 雑 損 控 除 ○22
金 医療費控除23○
額 寄 附 金 控 除 ○
24

（

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事務所 Form A (for draft)
7-1
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Form B (Page 1)
６-1

第
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30条

33条の2

71
71

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６-2

Form B (Page 2)

令和

年分の

所 得 税 及 び
復興特別所得税

整理
番号の確定申告書Ｂ ○ 所得から差し引かれる金額に関する事項
10 社会保険の種類
○

所

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緒
配 偶 者 控 除 に
提配偶者特別控除 出
し国外居住 て
く
だ
控 除 額
万円 さ
い

除

控除対象扶養親族の氏名

第
二
表
は

勤労学生控除

学校名

）

18
○
控 個人番号円 ○旧長期損害保険料の計名

配 偶 者 の 氏 名

〜

○

円

寡婦（寡夫）控除

氏

計

旧個人年金保険料の計

地震保険料の計

死 別
離 婚

合

令
和
元
年
円
分
以
降
用

、

収 入 金 額〜

種目・所得の生ずる場所又は所得の種類 給与などの支払者の氏名・名称

第
二
表

）

13
○

地料
震
保控
険除

支 払 掛 金
円

規
掛
模
企金
業
控
共
済除

12 新生命保険料の計
○

名

掛金の種類

11
○
円 小等

（

住

社
会
保
険
料
控
除

・

○

国外居住 国

個人番号
明・大

万円 民

年
金
保
個人番号
国外居住 険控
種目・所得の万円 料
明・大所得の種類 生 ず る 場 所
収 入 金 額
必要経費等
差 引 金 額
や
除
昭・平
・
・
生
円
円
円
命
個人番号
国外居住 保万円 険料
19 扶養控除額の合計○の支
損 害 の 原 因損 害 年 月 日
損害を受けた資産の種類など
22
○
払
証
雑
明
・
・
損
書
円 保険金などで円 差引損失額の円
控なうち災害関連補頡される
除 損害金額
ど
支出の金額
金
額
23
円
円 申
○ 特例適用条文等○
告保険金などで医控
支払医療費等書
療補頡される金額
費除
に
円 添
24
○
付
寄控 寄 附 先 の
寄 附 金
附
し
所在地・名称金除○ 事業専従者に関する事項
なけ
事業専従者の氏名
個 人 番 号
続柄
生 年 月 日
従事月数・程度・仕事の内容 専従者給与（控除）額
れ
円 ば
明・大
昭・平
な
・
・
ら
明・大
な
昭・平
・
・
い
円 書
50 専従者給与（控除）額の合計額○
類○ 住民税・事業税に関する事項
は
添
給与・公的年金等に係
続柄
氏
名
個 人 番 号
生年月日
別 居 の 場 合 の 住 所
同配
給与から 付る所得以外（令和２年
一差 引 き 書偶生
４月１日において65歳
計者
未満の方は給与所得以
類
・ ・
自 分 で
外）の所得に係る住民
住 16
台
平
納
付
税の徴収方法の選択
・
歳
紙
令
・ ・
未
都道府県､市区町村
円
な
寄 分（特例控除対象）
民 満
平
ど
附 住所地の共同募金会、日・の令に赤支部･都道府県､市区町
扶・ ・
金 村分（特例控除対象以外）
貼
平
税 条
税 養
親
・
額 例 都道府県
令
族
・ ・
て
指
控
配当に関する
円 非居住者円 配当割額円 株式等譲渡所
円 除 定 市区町村
く
得割額控除額
住民税の特例
の 特 例
控 除 額
分
だ
さ
円 損益通算の特例適用前の円 前年中の所得
月
事 非 課 税 所 得 な ど 番
開始・廃止 日
い
号
金額
不
動
産
所
得
開（廃）業
業 不動産所得から差し引いた事業用資産の譲渡損失など
他都道府県の事務所等
税 青色申告特別控除額○ 雑所得（公的年金等以外）､総合課税の配当所得・譲渡所得､一時所得に関する事項

養

昭・平

・

・

っ
。

別居の控除対象配偶者・控除対象扶養親族 氏・事業専従者の氏名・住所 名

住所

所得税で控除対象配偶者 氏
な ど と し た 専 従 者 名

72
72

給
与

円

一連
番号