Q. If widow or single parent deductions have not been applied, how do I correct the survey?

A. Please check the conditions to receive the deductions and then correct your answers in the survey.

Please check the conditions for widow and single parent deductions shown below, and then correct your answers in the survey if applicable.

Conditions for widow and single parent deductions

Widow deductions

A widow refers to a person whose gender listed on the family register is female and who does not meet the “Requirements for single parent deductions” but meets any of the following requirements as of December 31 of that year.

In addition, persons in a common-law marriage do not qualify for this deduction.

• A person with dependent relatives who is not married after divorcing their spouse and has a total earnings amount of 5 million yen or less
• A person who has not remarried after their spouse passed away, or certain persons for which it is unclear if their spouse is dead or alive, and has a total earnings amount of 5 million yen or less *This is limited to persons who are not a spouse or dependent relative sharing the same household income with another person.

Single parent deductions

A single parent refers to a person who is not married, or certain persons for which it is unclear if their spouse is dead or alive, and for which all of the following requirements are applicable as of December 31 of that year.

• A person who is not in a common-law marriage
• A person who has children with which they are sharing living expenses *Children in this case is limited to people with a total earnings amount of 480,000 yen or less for that year, and who are not a spouse or dependent relative sharing the same household income with another person.
• Your total earnings amount is 5 million yen or less

Correcting the survey for widow deductions

Please correct your answers to the following questions.

• Answer “No (いいえ)” to question 26 “Do you have a spouse? (配偶者はいますか？)”
• Answer either “Yes (divorced) (はい（離婚した）),” “Yes (widowed) (はい（死別した）),” or “Yes (spouse whereabouts unknown) (はい（生死不明）)” to question 46 “Have you ever had a spouse in the past? (過去に配偶者がいましたか？)”
• Answer “No (いいえ)” to question 44 “Do you have ‘(not officially registered)’ listed as the relationship status on your certificate of residence? (住民票の続柄に（未届）の記載はありますか？)”
• Answer “Yes (はい)” to question 36 “Are your total earnings for this year 5 million yen or less? (あなたの今年の合計所得は500万円以下ですか？)”
• Answer “Yes (はい)” to question 37 “Are your total expected earnings for next year 5 million yen or less? (あなたの来年の合計所得見込みは500万円以下ですか？)”
• Answer “Yes (いる)” to question 38 “Do you have dependents under the tax act? Dependent relatives under the age of 16 also apply. (税法上の扶養家族はいますか？16歳未満の扶養家族も対象です)”
  • There are no requirements for dependents if they have passed away.
• For question 40: "Please enter information about your dependents (other than your spouse)," register dependents other than your children
  • If you have registered your children, it will determine that you are eligible for single parent deductions.

Correcting the survey for single parent deductions

Please correct your answers to the following questions.

• Answer “No (いいえ)” to question 26 “Do you have a spouse? (配偶者はいますか？)”
• Answer either “Yes (divorced) (はい（離婚した）),” “Yes (widowed) (はい（死別した）),” “Yes (spouse whereabouts unknown) (はい（生死不明）),” or “No (いいえ)” to question 46 “Have you ever had a spouse in the past? (過去に配偶者がいましたか？)”
• Answer “No (いいえ)” to question 44 “Do you have ‘(not officially registered)’ listed as the relationship status on your certificate of residence? (住民票の続柄に（未届）の記載はありますか？)”
• Answer “Yes (はい)” to question 36 “Are your total earnings for this year 5 million yen or less? (あなたの今年の合計所得は500万円以下ですか？)”
• Answer “Yes (はい)” to question 37 “Are your total expected earnings for next year 5 million yen or less? (あなたの来年の合計所得見込みは500万円以下ですか？)”
• Answer “Yes (いる)” to question 38 “Do you have dependents under the tax act? Dependent relatives under the age of 16 also apply. (税法上の扶養家族はいますか？16歳未満の扶養家族も対象です)”
• For question 40: "Please enter information about your dependents (other than your spouse)," register your children.