Conditions for Displaying Deductions on Year-End Adjustment Forms
- For:
- AdministratorsEmployees
- Plans:
- Simple HRHR Essentials0 YenHR Strategy
The following are the conditions for deduction claims to appear on employees’ year-end adjustment forms.
Table of contents
- Application for (Change in) Exemption for Dependents of Employment Income Earner (給与所得者の扶養控除等（異動）申告書)
- A: Conditions to display a spouse who qualifies for tax deduction at the source (源泉控除対象配偶者)
- B: Conditions to display dependents qualified for deductions (aged 16 or older) or relatives eligible for tax withholding deductions (aged 16 or older)
- C: Conditions to display a person with disabilities, widow, single parent, or working student
- D: A dependent relative of an income earner other than the employee
- Matters related to inhabitant tax (住民税)
- Application for Basic Exemption of Employment Income Earner, Exemption for Spouse, Special Exemption for Specified Relatives, and Exemption of Amount of Income Adjustment (給与所得者の基礎控除申告書 兼 給与所得者の配偶者控除等申告書 兼 特定親族特別控除申告書 兼 所得金額調整控除申告書)
- Conditions to display information on the Application for Basic Exemption (基礎控除申告書)
- Conditions to display information on the Application for Exemption for Spouse (配偶者控除等申告書)
- Conditions to display information on the Application for Special Exemption for Specified Relatives (特定親族特別控除申告書)
- Conditions to display information on the Application for Exemption of Amount of Income Adjustment (所得金額調整控除申告書)
- Application for Deduction for Insurance Premiums for Employment Income Earner (給与所得者の保険料控除等申告書)
- Application for Housing Loan Deductions (住宅ローン控除申告書)
- Residence start by 2018: Application for Special Credit for Loans Related to a Dwelling (Specific Additions or Improvements) for Employment Income Earner (給与所得者の（特定増改築等）住宅借入金等特別控除申告書)
- Resident start 2019–2021: Application for Special Credit for Loans Related to a Dwelling (Specific Additions or Improvements) for Employment Income Earner and Detailed Statement and Calculation Form for Special Credit for Loans (給与所得者の（特定増改築等）住宅借入金等特別控除申告書 兼 （特定増改築等）住宅借入金等特別控除計算明細書)
- Residence start in 2022: Application for Special Credit for Loans Related to a Dwelling for Employment Income Earner and Detailed Statement and Calculation Form for Special Credit for Loans (給与所得者の住宅借入金等特別控除申告書 兼 住宅借入金等特別控除計算明細書)
- Residence start from 2023 onwards: Application for Special Credit for Loans Related to a Dwelling for Employment Income Earner and Detailed Statement and Calculation Form for Special Credit for Loans (給与所得者の住宅借入金等特別控除申告書 兼 住宅借入金等特別控除計算明細書)
Application for (Change in) Exemption for Dependents of Employment Income Earner (給与所得者の扶養控除等（異動）申告書)
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