About kinds of deduction (For employment income earner)
In the year-end adjustment, you may receive any deduction applicable by submitting "Application for Exemption(Deduction)"
to your employer.
1 Applicable deduction by submitting “Application for
Exemption for Dependents”
Those who have a dependent relative who is 16 years oldor older, a disabled person, a student, or a single notcurrently married and have children, may be eligible for thefollowing deductions. Please fill in the appropriate items
and submit it to your employer.
(1) Exemptions for dependents
Those qualified for exemption for dependents includes:
only those having total amount of income 480,000 yen orless (1,030,000 yen or less in a case of salary revenuesonly ) among relatives who is 16 years old or older, livingin the same household with you (including a foster child andthe elderly, but excluding your suppose, a person whoreceive salary payment as a family employee of blue
return taxpayer, or a family employee of white returntaxpayer. The same applies hereinafter.)Types of Deduction

Amount of DeductionDeduction
380,000 yen

Dependent relatives qualified for deduction
Specified dependent relatives
Exemption for Elderly dependent relatives
dependents
Elderly parent living together or the like(Note１)580,000 yen

Specified dependent relatives denote those who are 19 years old or
more and less than 23 years old (those who were born between
January 2nd, 2000 and January 1st, 2004).
Elderly dependent relatives denote those who are 70 years old or
more (those who were born on January 1st, 1953 or before), among
dependent relatives qualified for deduction(Note2)(2)630,000 yen
480,000 yen

３ Deductions that you may receive by submitting“Application for Deduction for Insurance Premiums”
In the case that you have paid for social insurance premium, life
insurance premium, or earthquake insurance premium, you will
be qualified for the following deductions. Please fill in theappropriate items and submit it to your employer.
〇 Deductions for insurance premiums
Types of Deduction

Amount of Deduction

Deduction for social

Total amount of insurance premium already paid

insurance premium
Deduction for small
business mutual aidpremiums, etc.

Total amount of premiums already paid

Deduction for life
insurance premium

270,000 yen

Exemptions for working students (Only yourself）

270,000 yen(Note１)400,000 yen
750,000 yen

A spouse living in the same household denote a spouse who lives inthe same household with you (excluding a person who receives
salary payment as a family employee of blue return taxpayer, or afamily employee of white return taxpayer), and his/her total amountof income is 480,000 yen or less.
A dependent relative denote a person who lives in the same
household with you, and his/her total amount of income is 480,000
yen or less.
Exemptions for working students apply for students or school
children who satisfy a certain condition having an amount of income
through working, the total amount of which being 750,000 yen or less
(1,300,000 yen or less in the case of salary revenues only), and when
the income other than employment income among the total amountof income, is 100,000 yen or less.

(Note2)(Note3)

Exemptions for widows and single parents
Types of Exemption

Amount of Exemption

Exemption for widows

270,000 yen

Exemption for single parents

350,000 yen(Note 1)

(Note 2)A ”widow” denotes a person who satisfies the condition of having not
got married after divorcing with her husband, and having dependent
relative(s), with the total amount of income being 5,000,000 yen or
less, and there is no partner who can be recognized as in such
relationship similar to marriage in fact. Another condition to bequalified as a widow is a person who satisfies the condition of having
not got married after her husband passed away, or being not clear
about if her husband is alive or not, with the total amount of income
being 5,000,000 yen or less, and there is no partner who can berecognized as in such relationship similar to marriage in fact
(excluding persons who fall under single parents).
A “single parent” denotes a person who is currently not get married,or her/his spouse is not clear about if his/her suppose is alive or not,and having children (excluding a spouse of another person who lives
in the same household with her/him, or dependent relatives, and it
applies only when the total amount of income for the year of each of
the children is 480,000 yen or less.) who live in the same householdwith you, with the total amount of income being 5,000,000 yen or less,and there is no partner who can be recognized as in such relationshipsimilar to marriage in fact.

２ Deductions applicable by submitting “Application forExemption for Spouse”
In a case of having a spouse, you may be qualified fordeductions. Please confirm the contents of deductions
described below, and if it is applicable, you may full in theappropriate items on the Application for Exemption for
Spouse and submit it to your employer.
(1) Exemption for Spouse

If the total amount of your income is 10,000,000 yen or less,and you have a spouse living in the same household, withhis/her total amount of income being 480,000 yen or less,you are qualified for the Exemption for Spouse. The
amount of deduction is 380,000 yen at maximum (480,000yen at maximum, in the case that your spouse is an elderly
spouse covered by Exemption)(Note) The elderly spouse covered by Exemption denotes a person who is 70years old or older (born on January 1, 1953 or before)

Types of insurance,etc.

FormerpolicyNewpolicy

If both policies
are present

Life insurance premium

50,000 yen atmaximum

40,000 yen
at maximum

40,000 yen
at maximum

50,000 yen at
maximum

40,000 yen
at maximum

40,000 yen
at maximum－

40,000 yen－

Personal pension
insurance premium
Medical care insurance
premium
Maximum amount ofdeduction
In a case of only
earthquake insurance
premium

Amount of Exemption

Exemptions for disabled persons Disabled person
Yourself
Subjectperson
Special disabled person
Spouse living in thesame household
Special disabled person living together
Dependent relatives.

If the total amount of your income is 10,000,000 yen or less, andyou have a spouse living in the same household, with his/her
total amount of income exceeds 480,000 yen and 1,330,000 yen
or less, you are qualified for the Exemption for Spouse by
380,000 yen at maximum, according to the total amount ofincome of you and your spouse.

Exemptions for working students, and disabled persons
Types of Exemption(3)(2) Special Exemption for Spouse

120,000 yen at maximum
50,000 yen at maximum

Deduction for
In a case of only former
earthquake
long-term casualty
insurance premium
insurance premium

15,000 yen at maximum

In a case of paying both
insurance premiums

50,000 yen at maximum(Note） The former policy denotes insurance policies concluded on December 31,
2011 or before. The new policy denotes insurance policies concluded onJanuary 1, 2012, or after

４ Deductions applicable by submitting “Application for
Exemption of Amount of Income Adjustment”
If the earnings from employment subject to year-end adjustment
exceeds 8,500,000 yen, and if you are qualified for SpecialDisabled Person, or if you have dependent relatives under theage 23, a spouse being a special disabled person, living in thesame household or a dependent relative being a special
disabled person, you are qualified for the exemption of amountof income adjustment, please sill in the appropriate items on theApplication for Exemption of Amount of Income Adjustment, andsubmit it to your employer.

５ Deductions applicable by submitting “Application for BasicExemption”
If the total amount of your income is 25,000,000 yen or less, you
are qualified for the following deductions. You may fill in theappropriate items on the Application for Basic Exemption andsubmit it to your employer.
〇 Basic exemption
The amount of your income
24,000,000 yen or less

Amount of Deduction
480,000 yen

Over 24,000,000 yen

24,500,000 yen or less

320,000 yen

Over 24,500,000 yen

25,000,000 yen or less

160,000 yen

６ Deductions applicable by submitting “Application for Special
Credit for Loans,etc. Related to Dwelling”
If you have filed a tax return for a special credit for loans,etc.
related to a dwelling by last year and have certain types ofloans,etc. related to a dwelling, you are qualified for special
credit for loans,etc. related to a dwelling (a certain amount
depending on the type and amount of loans,etc.related to adwelling). Please fill in the appropriate items on theApplication for Special Credit for Loans,etc. Related toDwelling and submit it to your employer.