Guide for Flat-amount Cut of Personal Income Tax for FY2024
Pertaining to Withholding Tax System for Salaries, etc.
This pamphlet has been prepared based on laws, regulations, notices, etc. as ofApril 1, 2024.
For details of the flat-amount cut, please refer to this pamphlet or visit the Special
Website for Flat-amount Cut (to be updated as necessary) on the National Tax
Agencyʼs website.
＊Special Website for Flat-amount Cut（Japanese only）:
https://www.nta.go.jp/users/gensen/teigakugenzei/index.htm
Special Website
for Flat-amount cut

Table of Contents

1. Overview of Flat-amount cut

Page1

２. Outline of Salary Payerʼs Procedure (Flat-amount cut for Employment Income
earners)

Page 2

３. Monthly Tax Cut Procedure

Page 2

４. Year-end Tax Cut Procedure

Page 13

５. Presentation on Withholding Record

Page 19

1. Overview of Flat-amount cut
Persons qualified for flat-amount cut
With regard to income tax for 2024, persons who are qualified for the special income
tax deduction based on a flat amount (hereinafter referred to as “flat-amount cut”)
are residents who are taxpayers of income tax for 2024 and whose total amount ofincome pertaining to income tax for 2024 is 18,050,000 yen or less.
(Note) The term “resident” refers to an individual who has a domicile in Japan or an individual who
has had a residence in Japan for a year or more in succession up to the present. “Non-residents”
who are individuals other than residents are not qualified for the flat-amount cut.

Amount of flat-amount cut
The amount of the special income tax deduction based on a flat amount (hereinafterreferred to as “amount of flat-amount cut”) is the sum of the following amounts.
However, if the total amount exceeds the amount of the personʼs income tax, theamount to be deducted is limited to the amount of the income tax.
(1) Person himself/herself (limited to a resident): 30,000 yen(2) Spouse living in the same household and dependent relatives (all limited toresidents): 30,000 yen per person- 1 -National Tax Agency
Corporate No.: 7000012050002

2. Outline of Salary Payerʼs Procedure (Flat-amount cut for
Employment Income Earners)
The flat-amount cut for employment income earners is made for employment
income earners who have submitted the Application for Exemption for Dependents(so-called persons to which Column 甲（kou） applies) by deducting the amount of theflat-amount cut from the amount of the withholding tax when their salary payers pay
salaries, etc. to them.
Salary payers are required to perform the following two types of procedures:(1) Procedure for deducting the amount of the flat-amount cut at the time from theamount of withholding tax on salaries, etc. (including bonus. The same applies
hereinafter) paid on or after June 1, 2024 (hereinafter referred to as “monthly tax
cut procedure”), and(2) Procedure for making a settlement at the time of year-end adjustment based on
the amount of the flat-amount cut at the time of year-end adjustment (hereinafterreferred to as “year-end tax cut procedure”).

(Note) The following terms in this outline are used with the following meanings:“Monthly tax cut amount”: Amount of flat-amount cut deducted from withholding tax onsalaries, etc. paid in or after June 2024
“Amount of tax cut at the year-end adjustment”: Amount of flat-amount cut deducted fromthe income tax amount for the year after the year-end adjustment“Application for Exemption for Dependents”: “For 2024 Application for (Change in) Exemption
for Dependents of Employment Income Earner”

3. Monthly Tax Cut Procedure
In the monthly tax cut procedure, the amount of the monthly tax cut is deductedfrom the withholding tax on the first salary paid on or after June 1, 2024. Any amountthat cannot be fully deducted is deducted from subsequent withholding taxes onsalaries, etc. to be paid in 2024.
- 2 -The monthly tax cut procedure is carried out as follows.

Confirmation of persons qualified for deduction
Among persons who are working for a salary payer as of June 1, 2024, selectthose who are residents to whom the Column 甲(kou) of the Withholding Tax
Amount Table applies for withholding at source of salaries, etc. (those who areresidents who have submitted an Application for Exemption for Dependents to thesalary payer) (hereinafter referred to as “employees on the reference date”).
In principle, the employees on the reference date are qualified for deduction of themonthly tax cut amount (hereinafter referred to as “persons qualified for deduction”).
However, if a person qualified for deduction subsequently submits an Application for
Exemption for Dependents to another salary payer, this person is no longer the
person qualified for deduction.
Please note that the following persons do not fall under the category of employeeson the reference date.
<Persons not falling under the category of employees on the reference date>

Persons to whom Column 乙(otsu) or 丙(hei) of the Withholding Tax Amount Table applies
for withholding at source of salaries, etc. to be paid on or after June 1, 2024 (persons who
have not submitted an Application for Exemption for Dependents)Persons who start working for a salary payer on or after June 2, 2024

Persons who retired from a salary payer on or before May 31, 2024

Persons who left Japan and became non-residents on or before May 31, 2024

(Note) Since the total amount of income (estimated amount) is not taken into consideration at thetime of this confirmation of persons qualified for deduction, the monthly tax cut proceduremust be performed even for employees at the reference date whose total amount of income- 3 -is expected to exceed 18,050,000 yen.

Preparation of “Deduction Record Book for Each Person”（各人別控除事績簿）
In the monthly tax cut procedure described below, monthly tax cut amounts andmonthly amounts deducted for each employee on the reference date must be managed.
For the convenience of the withholding procedure, the “Deduction Record Book for
Each Person”（各人別控除事績簿） (which includes the names of employees on thereference date, deduction records of monthly tax cut amounts, etc. See page 22.) isavailable on the website of the National Tax Agency. The explanation below describes
a method when the Deduction Record Book for Each Person（各人別控除事績簿） is used
for convenience.

Calculation of monthly tax cut amountThe amount of monthly tax cut for each person qualified for deduction is the sum of“30,000 yen for the person himself/herself” and “30,000 yen for each spouse living inthe same household or dependent relative” depending on the number of spouse livingin the same household and dependent relatives, and the monthly tax cut amount iscalculated in accordance with (1) and (2) below.
<Example> In the case where a person has a “spouse living in the same household” and two“dependent relatives”→ The number of “spouse living in the same household and dependent relatives” is three,so, 30,000 yen (for the person himself/herself) ＋ 30,000 yen x 3 persons (for a
spouse living in the same household and dependent relatives)＝ 120,000 yen (monthly tax cut amount)Notice!
The above “number of spouse living in the same household and dependent relatives” may
be different from the “number of dependent relatives etc.” for the regular calculationof the amount of withholding tax on monthly salaries and bonuses, so please make sure toconfirm the number as described in (1) below.

(1) Confirmation of the number of spouse living in the same household anddependent relatives
Check the following (a) through (c) using an Application for Exemption for
Dependents, etc. submitted by the time of the first monthly tax cut procedure toconfirm the presence/absence of a spouse living in the same household and thenumber of dependent relatives (all limited to residents) as of the date of submissionof the application. Enter or input the total number of persons you have confirmed in
the “Number of spouse living in the same household and dependent relatives (①)”（「同一生計配偶者と扶養親族の数①」）column in the Deduction Record Book for Each- 4 -Person（各人別控除事績簿）.
When confirming, note that a non-resident spouse living in the same
household and non-resident dependent relatives should not be included in thenumber of persons used for the calculation of the monthly tax cut amount.
“What is a spouse living in the same household?”
A spouse living in the same household who is included in the calculation of the monthly tax
cut amount is a spouse (excluding family employees of blue return taxpayer) whose living
expenses are paid from the same resources as a person qualified for deduction and whose
total amount of income is 480,000 yen or less.
“What is a dependent relative?”
Dependent relatives who are included in the calculation of the monthly tax cut amount include
not only dependent relatives qualified for deduction under the Income Tax Act but also
dependent relatives under 16 years of age.

(a) Confirmation of a spouse living in the same household who is a resident
Of spouses qualified for withholding deduction who are listed on the Applications
for Exemption for Dependents, those whose total amount of income is 480,000
yen or less are considered to be spouses living in the same household. Therefore,check if each spouse qualified for withholding deduction who is listed on the
Application for Exemption for Dependents is a resident and if he/she has an“estimated income” of 480,000 yen or less, and if so, include him/her in thenumber of persons for the calculation of the monthly tax cut amount.

- 5 -(b) Confirmation of dependent relatives who are residents
Of dependent relatives qualified for deduction who are listed on the Application
for Exemption for Dependents and dependent relatives under 16 years of age(listed as a matter related to inhabitants tax), check the number of dependent
relatives who are residents, and include them in the number of persons for the
calculation of the monthly tax cut amount.
(Note) If the same person is listed as a dependent relative qualified for deduction or a dependent
relative under 16 years of age on Applications for Exemption for Dependents submitted
by a person qualified for deduction and another person, it is not possible for both of themto receive the flat-amount cut in duplicate. Please inform the persons qualified for
deduction not to receive the flat-amount cut in duplicate.

(c) Application pertaining a spouse living in the same household, etc. notlisted on the Application for Exemption for Dependents
A spouse living in the same household and dependent relatives under 16 yearsof age who are not listed on the Application for Exemption for Dependents may be
included in the number of persons for the calculation of the monthly tax cut
amount if a salary payer receives an “Application for Flat-amount cut of Personal
Income Tax for Withholding Tax”（「源泉徴収に係る定額減税のための申告書」） froma person qualified for deduction by the time of the first monthly tax cut procedure.
If a salary payer receives the above “Application for Flat-amount cut of Personal
Income Tax for Withholding Tax”（「源泉徴収に係る定額減税のための申告書」） froma person qualified for deduction, check the application to confirm that theestimated total amount of income of a spouse living in the household, etc. are
480,000 yen or less, that they are residents and that there is any overlap with theApplication for Exemption for Dependents, and then include them in the numberof persons for the calculation of the monthly tax cut amount.
(Note) The case of a spouse living in the same household who is not listed on the Application
for Exemption for Dependents is assumed to be a case where a spouse living in the same
household is not listed as a spouse qualified for withholding deduction on the Application
for Exemption for Dependents because the total amount of income of the person qualified
for deduction is expected to exceed 9,000,000 yen.

(2) Calculation of monthly tax cut amount
Based on the number of persons entered in the “Number of spouse living in thesame household and dependent relatives (①)”（「同一生計配偶者と扶養親族の数①」）
column in the Deduction Record Book for Each Person（各人別控除事績簿） as
described in (1), determine the total amount of “30,000 yen for the person
himself/herself” and “30,000 yen for each spouse living in the same household anddependent relative,” and enter the determined amount in the “Monthly tax cut
amount (②)”（「月次減税額②」） column (If you enter the number of persons in thecolumn ① in the Excel data of the Deduction Record Book for Each Person（各人別控除事績簿）, the monthly tax cut amount automatically appears in the column ②.).

- 6 -

[Example of entry] <Confirmation of number of spouse living in the same household
and dependent relatives, and calculation of the monthly tax cut amount>Notice!
The monthly tax cut amount is determined based on the “number of spouse living in thesame household and dependent relatives” as of the date of submission, as confirmed by the
Application for Exemption for Dependents, etc. submitted by the time of the first monthly
tax cut procedure. If there is a change, etc. after the determination in the “number of
spouse living in the same household and dependent relatives,” the adjustment of themonthly tax cut amount is made by year-end adjustment or final return, and themonthly tax cut amount is not recalculated.

Deduction of monthly tax cut amount at the time of payment of salary, etc.
Deduction of the monthly tax cut amount at the time of payment of salaries, etc.
for each person qualified for deduction is made as follows.
The monthly tax cut amount shall be deducted sequentially from the amountequivalent to income tax and special income tax for reconstruction to be withheld fora salary or bonus paid on or after June 1, 2024, which is paid earlier (hereinafterreferred to as “tax amount before deduction”).

(1) Calculation of tax amount before deduction
The tax amount before deduction is determined for salaries and bonuses for 2024
to be paid by a salary payer on or after June 1, 2024 in accordance with theprovisions of the current Income Tax Act.
The tax amount before deduction is determined using the tax amount table whichlists tax amounts including the amounts equivalent to special income tax forreconstruction (“Withholding Tax Amount Table for 2024”（「令和６年分源泉徴収税額表」） available on the National Tax Agencyʼs website).
(2) Calculation of tax amount that is actually withheld
The tax amount that is actually withheld from the salaries, etc. is determined bycomparing the tax amount before deduction determined in (1) with the monthly tax- 7 -cut amount and in accordance with the following category ① or ②.
① In the case of a person for whom the monthly tax cut amount is less thanor equal to the tax amount before deduction(Monthly tax cut amount ≦ Tax amount before deduction)
In this case, the full amount of the monthly tax cut can be deducted, so thedifference obtained by deducting the monthly tax cut amount from the tax
amount before deduction is the tax amount that is actually withheld.
When the tax amount, which is the difference obtained above, is withheld, themonthly tax cut procedure for this person is completed. (If the difference is 0 yen,
there is no tax to be actually withheld.)[Calculation example]

Since the full amount in the “Monthly tax cut amount (②)”（「月次減税額②」）
column can be deducted from the amount in the “Tax amount before deduction(③)”（「控除前税額③」） column in the Deduction Record Book for Each Person（各人別控除事績簿）, enter the same amount as the amount in the “Monthly tax cut
amount (②)”（「月次減税額②」） column in the “Of the amount of ②,the amountdeducted from ③ (④)”（「②のうち③から控除した⾦額④」） column, and enter “0”in the “Amount not deductible (②-④) (⑤)”（
「控除しきれない⾦額（②－④）⑤」）
column. (If you enter an amount in the “Tax amount before deduction (③)”（「控除前税額③」） column in the Excel data of the Deduction Record Book for Each
Person（各人別控除事績簿） and the amount in the “Monthly tax cut amount (②)”（「月次減税額②」） column is less than or equal to the amount in the column ③,“0” automatically appears in the column ⑤.)- 8 -In the Ledger of Withholding Tax for 2024（令和６年分源泉徴収簿）, enter the tax
amount before deduction in the “Calculated tax amount”（「算出税額」） column forthe month, and below the tax amount before deduction, enter the amount of the“Of the amount of ②, the amount deducted from ③ (④)”（「②のうち③から控除した⾦額④」） column in the Deduction Record Book for Each Person（各人別控除事績簿） with a “minus” sign. Enter the difference obtained by deducting the monthly
tax cut amount from the tax amount before deduction in the “Amount withheld
after deduction”（「差引徴収税額」） column, and withhold this amount.
(Note) The “Ledger of Withholding Tax”（「源泉徴収簿」） is the one available on the National Tax
Agencyʼs website for the convenience of the withholding procedure. The explanation below
describes an example of procedure when using this “Ledger of Withholding Tax”（源泉徴収簿） for convenience.

[Example of entry] <How to fill in the Deduction Record Book for Each Person（各人別控除事績簿） and the Ledger of Withholding Tax（源泉徴収簿）>② In the case of a person for whom the monthly tax cut amount exceeds thetax amount before deduction(Monthly tax cut amount > Tax amount before deduction)(a) Method of deduction at the time of the first payment of salaries, etc.
In this case, a portion of the monthly tax cut amount cannot be deducted.
Therefore, the monthly tax cut amount in the same amount as the tax amount
before deduction is deducted from the tax amount before deduction, whichmeans that no tax is actually withheld (0 yen).
(b) Method of deduction at the time of the second and subsequent paymentof a salary, etc.
At the second and subsequent payment of salary, etc., up to the amount thatcannot be deducted by the method described in (a), the tax cut amount isdeducted sequentially in accordance with (a) above from the tax amount
before deduction pertaining to salaries and bonuses for 2024 (excluding salaries- 9 -and bonuses when year-end adjustment is made for 2024) to be paid after the
first deduction until the amount that cannot be deducted reaches zero.
(While the tax cut amount cannot be fully deducted, no tax is actually withheld(0 yen).)[Calculation example]

When the amount of the portion that has not been deducted reaches zero asa result of sequential deductions, the difference between the tax amount before
deduction pertaining to the salary, etc. to be paid at that time and the amountof the last portion that has not been deducted is the tax amount to be actually
withheld.
(Note) The monthly tax cut amount is determined in the first monthly tax cut procedure, andthe monthly tax cut amount is not recalculated even if there is a change, etc. after thedetermination in the “number of spouse living in the same household and dependent
relatives” (the adjustment of the monthly tax cut amount is made by year-end adjustment
or final return).

Since the amount in the “Monthly tax cut amount (②)”（「月次減税額②」）
column cannot be fully deducted from the amount in the “Tax amount before
deduction (③)”（
「控除前税額③」） column in the Deduction Record Book for Each
Person（各人別控除事績簿）, enter the same amount as the tax amount before
deduction in the “Of the amount of ②, deducted from ③ (④)”（「②のうち③から控除した⾦額④」） column, and enter the amount remaining after deducting the- 10 -

amount in the column ④ from the amount in the column ② in the “Amount notdeductible (②-④) (⑤)”（「控除しきれない⾦額（②－④）⑤」） column. (If you enter
an amount in the “Tax amount before deduction (③)”（「控除前税額③」） column
in the Excel data of the Deduction Record Book for Each Person（各人別控除事績簿） and the amount in the “Monthly tax cut amount (②)”（「月次減税額②」）
column exceed the amount in column ③, the remaining amount of the monthly
tax cut amount that has not been fully deducted automatically appears in thecolumn ⑤.)
For salaries and bonuses to be paid thereafter, deduct the amount in the“Amount not deductible (②-④) (⑤)”（「控除しきれない⾦額（②－④）⑤」） column
from the tax amount before deduction for such salaries and bonuses, and if thetax cut amount cannot be still fully deducted, enter in the “Amount notdeductible (⑤-⑦) (⑧)”（「控除しきれない⾦額（⑤－⑦）⑧」） the remaining amountafter deducting the amount in the column ⑦ from the amount in the column ⑤.
Repeat this procedure until the amount that has not been deducted reaches zero.
Furthermore, in the Ledger of Withholding Tax for 2024（令和６年分源泉徴収簿）, enter the amount entered (or appearing) in the “Of the amount of ②, theamount deducted from ③ (④)”（
「②のうち③から控除した⾦額④」） column, etc.
below the amounts in the “Calculated tax amount”（「算出税額」） column with a“minus” sign.
[Example of entry] <How to fill in the Deduction Record Book for Each Person（各人別控除事績簿）and the Ledger of Withholding Tax（源泉徴収簿）>- 11 -

Procedure after deduction(1) Presentation of the amount deducted on salary payment slip
When a salary payer makes a deduction of the monthly
tax cut amount, the amount of the monthly tax cut thathas been actually deducted should be presented as“Amount of flat-amount cut (income tax): XXX yen”（「定額減税額（所得税）×××円」） or “Flat-amount cut: XX yen”（「定額減税××円」）in an appropriate section of a salary
payment slip issued to an employee at the time of
payment of salary, etc.
For a salary payment slip relating to salary, etc. paid
after year-end adjustment, the amount of the flatamount cut that has been actually deducted is not
required to be stated on the slip because the amount of
the flat-amount cut can be ascertained on the withholding
record（源泉徴収票）.

(2) Statement on Tax Payment Slip, payment, etc.
After completing the monthly tax cut procedure for each month, a salary payer isrequired to fill in the necessary information on a Tax Payment Slip (Statement of Income Tax Collected from Employment/Retirement Income, Etc.)（納付書（給与所得・退職所得等の所得税徴収高計算書）） and pay the amount ofwithholding tax, if any, by the statutory due date of tax payment.
In this case, the salary payer shall calculate “amounts after deducting the monthly
tax cut amount from the tax amount before deduction (tax amount to be withheld
from the salary, etc.)” for each person, and enter the amounts in the “Tax amount”（「税額」）column of the “Pay, compensation, etc.,”（「俸給・給料等」） “Bonus (excluding
directorsʼ bonus)”（「賞与（役員賞与を除く。
）」） or “Directorsʼ bonus”（「役員賞与」） on
the Tax Payment Slip（納付書）.
(Note) It is not necessary to enter matters related to the flat-amount cut in the “Excess tax amountafter year-end adjustment”（「年末調整による超過税額」） and “Remarks”（「備考」） columns.

Even if there is no tax to be paid due to the deduction of the monthly tax cut
amount, etc. (in the case where “0” is in the “Principal tax”（「本税」） column), fill ineach column of the Tax Payment Slip as in the case where there is tax to be paid,
and make sure to submit the Tax Payment Slip (Statement of Income Tax Collected)（納付書（所得税徴収高計算書）） to the competent tax office.

- 12 -

[Example of entry] <Tax Payment Slip (Statement of Income Tax Collected from
Employment/Retirement Income, Etc.)（納付書（給与所得・退職所得等の所得税徴収高計算書））>

Cashless payment is convenient for paying withholding tax!
“Cashless payment” is convenient for paying withholding tax as (1) it
eliminates the need to go to a financial institution or tax office, and (2)allows you to make payments from your home or office.
For details, please see the “Procedures for Withholding Tax Payment” on the
National Tax Agencyʼs website below.
（https://www.nta.go.jp/users/gensen/nencho/index/gensen̲nouzei/cashless.htm）（Japanese only）

4. Year-end Tax Cut Procedure
In the year-end tax cut procedure, the annual income tax amount is settled basedon the Amount of flat-amount cut at the time of the year-end adjustment.
For details of the procedure for the year-end adjustment, various information will be
posted from around September 2024 on the “Understanding the Year-end Adjustmentpage” of the National Tax Agencyʼs website.

Confirmation of qualified persons
In principle, persons qualified for deduction of the amount of tax cut at the year-end
adjustment from the income tax amount for the year after the year-end adjustment(the amount of income tax calculated by the year-end adjustment, or the amount after
the deduction of the amount of the special credit for loans, etc. related to a dwelling,
if applicable. The same applies hereinafter.) are those who are subject to the year-end
adjustment.
However, for those who are subject to the year-end adjustment and whose total
amount of income including income other than employment income is expected to- 13 -

exceed 18,050,000 yen, the year-end adjustment for them will be carried out without
deducting the amount of tax cut at the year-end adjustment.
(Note) When considering whether or not the total amount of income exceeds 18,050,000 yen at
the year-end adjustment, the total amount of income identified in the Application for Basic
Exemption is used.

Calculation of the amount of tax cut at the year-end adjustment
To calculate the amount of tax cut at the year-end adjustment for each qualified
person, confirm the presence/absence of a spouse living in the same household andthe number of dependent relatives (all limited to residents) as of the time of the yearend adjustment using the “Application for Exemption for Dependents” and “Application
for Exemption for Spouse” and calculate the sum of “30,000 yen for the person
himself/herself” and “30,000 yen for each spouse living in the same household or
dependent relative.”(Note) For “spouse living in the same household” and “dependent relatives” to be included in thenumber of persons for the calculation of the amount of tax cut at the year-end adjustment,
refer to (1) of “Calculation of monthly tax cut amount” on page 4 and after.

The “spouse living in the same household” included in the number of persons for the
calculation of the amount of tax cut at the year-end adjustment should fall under anyof the following.
① Spouse qualified for deduction stated in the Application for Exemption for Spouse”② Spouse whose total amount of income is 480,000 yen or less and who is stated in
the “Application for Flat-amount Cut of Personal Income Tax in Year-end Adjustment”
as a spouse to be included in the calculation of the amount of tax cut at the yearend adjustment

Deduction of the amount of tax cut at the year-end adjustment
The amount of tax cut at the year-end adjustment for each qualified person is
deducted from the amount of income tax (income tax amount for the year after the
year-end adjustment) after deducting the amount of the special credit for loans, etc.
related to a dwelling up to the amount of income tax after the deduction of the amountof the special credit for loans, etc. related to a dwelling.
In addition, the annual tax amount after the year-end adjustment including special
income tax for reconstruction is calculated by multiplying the income tax amount after
deducting the amount of tax cut at the year-end adjustment by 102.1%.
Specifically, deduction is made according to (1) and (2) below.

- 14 -

(1) Calculation of income tax amount for the year after the year-end adjustment
As described above, conduct the year-end adjustment as usual, and complete it
up to the calculation of the “Income tax amount for the year after the year-end
adjustment (㉔)”（「年調所得税額㉔」） column in the Ledger of Withholding Tax for2024（令和６年分源泉徴収簿）.
When calculating the amount of withholding tax, calculate the amounts of tax
actually withheld from salary and bonus, respectively, after deducting the monthly
tax cut amount from the tax amount before deduction, enter the amounts in the“Tax amount (③)”（「税額③」） and “Tax amount (⑥)”（「税額⑥」） columns on theYear-end Adjustment Calculation Sheet（年末調整計算シート） or the Ledger ofWithholding Tax（源泉徴収簿）, and enter (input) the sum of the amounts in the “Taxamount (⑧)”（「税額⑧」） column.
(2) Deduction of the amount of tax cut at the year-end adjustment
Deduct the amount of tax cut at the year-end adjustment from the income tax
amount for the year after the year-end adjustment, calculate the annual tax amountafter the year-end adjustment including special income tax for reconstruction bymultiplying the income tax amount after deducting the amount of tax cut at the
year-end adjustment by 102.1%, and then settle the excess or deficit amount.
The following explains how to input (enter) when using the Year-end Adjustment
Calculation Sheet（年末調整計算シート） or the Ledger of Withholding Tax（源泉徴収簿）.
- 15 -

(a) When using the Year-end Adjustment Calculation SheetEnter the amount of tax cut at the year-end adjustment obtained in the“Calculation of the amount of tax cut at the year-end adjustment” on page 14 in
the “Amount of tax cut at the year-end adjustment (㉔-2)”（「年調減税額㉔-2」）
column, and the amount remaining after deducting the amount in the “Amount oftax cut at the year-end adjustment (㉔-2)” （「年調減税額㉔-2」） column from theamount in the “Income tax amount for the year after the year-end adjustment(㉔)”（「年調所得税額㉔」） column is indicated in the “Income tax amount for theyear after deduction of the tax cut amount at the year-end adjustment (㉔-3).”（「年調減税額控除後の年調所得税額㉔-3」） (If the tax cut amount cannot be fully
deducted, “0” appears in the column (㉔-3), and the amount that cannot be
deducted appears in the “Amount not deducted (㉔-4)”（「控除外額㉔-4」） column.)
Then, the amount obtained by multiplying the amount in the “Income tax
amount for the year after deduction of the tax cut amount at the year-end
adjustment (㉔-3)”（「年調減税額控除後の年調所得税額㉔-3」） by 102.1% appears in
the “Annual tax amount after the year-end adjustment (㉕)”（「年調年税額㉕」）
column as the annual tax amount after the year-end adjustment including special
income tax for reconstruction (fractions less than 100 yen are rounded down).
Finally, the excess or deficit amount obtained by comparing the amount in the“Annual tax amount after the year-end adjustment (㉕)”（ 「年調年税額㉕」） column
and the amount in the “Tax amount (⑧)”（「税額⑧」） column calculated in (1)appears in the “Excess or deficit amount after deduction (㉖)”（「差引超過額又は不足額㉖」） column. Then, settle the excess or deficit amount as in the case of thenormal year-end adjustment.
[Input example] <When using the Year-end Adjustment Calculation Sheet（年末調整計算シート）>- 16 -(Case where the tax cut amount cannot be fully deducted from the income tax amount for the year
after the year-end adjustment)(b) When using the Ledger of Withholding Tax（源泉徴収簿）
Enter the amount of tax cut at the year-end adjustment obtained in the“Calculation of the amount of tax cut at the year-end adjustment” on page 14 as“㉔-2: XXX yen”（「㉔-2: XXX 円」） in the margin of the Ledger of Withholding Tax
for 2024（令和６年分源泉徴収簿）.
Next, deduct “ ㉔ -2: XXX yen” (the amount of tax cut at the year-end
adjustment) from the amount in the “Income tax amount for the year after the
year-end adjustment (㉔)”（「年調所得税額㉔」） column, and enter the amountremaining after the deduction as “㉔-3: △△△ yen”（「㉔-3: △△△円」） in themargin of the Ledger of Withholding Tax for 2024（源泉徴収簿）. (If the tax cut at
the year-end adjustment cannot be fully deducted, enter the “㉔-3: 0 yen”（ 「㉔-3: 0 円」） and enter the amount of tax cut that has not been deducted as “㉔-4:◇◇◇ yen”（「㉔-4: ◇◇◇円」） in the margin.)
Then, multiply “㉔-3: △△△ yen” (the income tax amount for the year after
deduction of the tax cut amount at the year-end adjustment) by 102.1% tocalculate the annual tax amount after the year-end adjustment including special
income tax for reconstruction, and enter it in the “Annual tax amount after the
year-end adjustment (㉕)”（「年調年税額㉕」） column (fractions less than 100 yen
are rounded down).
Finally, compare the amount in the “Annual tax amount after the year-end
adjustment (㉕)” （「年調年税額㉕」） column and the amount in the “Tax amount(⑧)”（「税額⑧」） column calculated in (1) to obtain the excess or deficit amount,
enter it in the “Excess or deficit amount after deduction (㉖)” （「差引超過額又は不足額㉖」） column, and settle it as in the case of the normal year-end adjustment.
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[Example of entry] <When using the Ledger of Withholding Tax（源泉徴収簿）>- 18 -

5. Presentation on Withholding Record（源泉徴収票）
Withholding record（源泉徴収票） after year-end adjustment
On the “Employment Income Withholding Record” （「 給 与 所 得 の 源 泉 徴 収 票 」）
prepared after the completion of the year-end adjustment, state the amount of tax cut
at the year-end adjustment that has been actually deducted in its “(Remarks)”（「（摘要）」） column as “Amount of tax cut deducted from personal income tax at the timeof withholding: XXX yen.”（「源泉徴収時所得税減税控除済額×××円」）
The amount to be entered is as follows.
(When the income tax amount for the year after the year-end adjustment (㉔)（「年調所得税額㉔」）≧ the amount of tax cut at the year-end adjustment (㉔-2)（「年調減税額㉔-2」）)
State the amount in the “Amount of tax cut at the year-end adjustment (㉔-2)”
column on the Year-end Adjustment Calculation Sheet（年末調整計算シート） or the
Ledger of Withholding Tax（源泉徴収簿） (hereinafter referred to as the “Year-end
Adjustment Calculation Sheet, etc.”（「年末調整計算シート等」）) described on pages
16 and 18.
(When the income tax amount for the year after the year-end adjustment (㉔)（「年調所得税額㉔」） < the amount of tax cut at the year-end adjustment (㉔2)（「年調減税額㉔-2」）)
State the amount in the “Income tax amount for the year after the year-end
adjustment (㉔)”（「年調所得税額㉔」） column on the Year-end Adjustment Calculation
Sheet, etc.（年末調整計算シート等）
In addition, state the amount of tax cut at the year-end adjustment that has notbeen deducted from the income tax amount for the year after the year-end adjustment(the amount in the “Amount not deducted (㉔-4)”（「控除外額㉔-4」） column on theYear-end Adjustment Calculation Sheet, etc.（年末調整計算シート等）) as “Amount notdeducted: XXX yen”（「控除外額︓XXX 円」） (or “Amount not deducted: 0 yen”（「控除外額︓0 円」） if there is no amount that has not been deducted).
Furthermore, if the tax cut amount for a spouse living in the same household of aresident whose total amount of income exceeds 10,000,000 yen (hereinafter referred
to as “spouse not qualified for deduction”) is included in the calculation of the amountof tax cut at the year-end adjustment, state “Tax cut for a spouse not qualified for
deduction available”（「非控除対象配偶者減税有」） in addition to the above statement.
When entering any information in the “(Remarks)”（「（摘要）」） column, please makesure that you do not fail to include necessary information by, for example, entering
matters related to the flat-amount cut first.
In the “Amount of withholding tax”（「源泉徴収税額」） column of the Withholding
Record（源泉徴収票） after the year-end adjustment, the annual tax amount after the- 19 -

year-end adjustment including special income tax for reconstruction (the amount in
the “Annual tax amount after the year-end adjustment (㉕)”（「年調年税額㉕」） column
on the Year-end Adjustment Calculation Sheet, etc.（年末調整計算シート等）) calculated
by multiplying the amount remaining after the deduction of the amount of tax cut at
the year-end adjustment from the income tax amount for the year after the year-end
adjustment by 102.1% shall be stated.

(Note 1) The same applies to Withholding Records（源泉徴収票） to be prepared after year-end
adjustment for reasons such as retirement, moving out of Japan, and death.
(Note 2) In the case where a person has a spouse not qualified for deduction, and the spouse is a
spouse living in the same household and falls under the category of a disabled person, special
disabled person or special disabled person living together, the name of the spouse living inthe same household and the fact that he/she is a spouse living in the same household shallbe stated in in the “(Remarks)”（「（摘要）」） column of the “Employment Income Withholding
Record.”（「給与所得者の源泉徴収票」） In this case, if the tax cut amount for the spouse notqualified for deduction is included in the calculation of the amount of tax cut at the year-end
adjustment, you may add “Tax cut available”（「減税有」） to the (Remarks)（（摘要）） column.

[Example of entry] ＜In the general case after the year-end adjustment＞[Example of entry] ＜when the flat-amount cut of a spousenot qualified for deduction is applied＞- 20 -

[Example of entry] ＜when a spouse not qualified for deduction isa disabled person ＞

Withholding Record（源泉徴収票） without year-end adjustment
For an employed income earner who is not subject to the year-end adjustment
because he/she retired without the year-end adjustment and has not gained reemployment or the amount of his/her salary earnings for 2024 exceeds 20,000,000
yen, it is not necessary to enter the flat-amount cut, etc. in the “(Remarks)”（「（摘要）」）
column when preparing a “Employment Income Withholding Record”（「給与所得者の源
泉徴収票」） for that person.
In the “Amount of withholding tax”（「給与所得者の源泉徴収票」） column, the total
amount of tax actually withheld after deducting the monthly tax cut amount from thetax amount before deduction shall be entered.

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[Reference] Deduction Record Book for Each Person（各人別控除事績簿）- 22 -