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 questionnaire.

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

Conditions for widow and single parent deductions

Widow deductions

A widow in Japan’s tax law context 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.

Note that persons in a common-law marriage do not qualify for this deduction.

• A woman who, after divorcing her husband, has not remarried, has a dependent, and whose total income is 5 million yen or less
• A woman who 1) has not remarried after their spouse passed away, or if it is unclear if their spouse is dead or alive, and 2) 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 living expenses with another person.

Single parent deductions

A single parent refers to a person who is not married, or certain persons for whom it is unclear if their spouse is dead or alive, and for whom 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 580,000 yen or less for that year, and who are not a spouse or dependent relative sharing the same household income with another person.
• Their 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” to Question 26: Are you married?
• Answer either “Yes (divorced)”, “Yes (widowed)”, or “Yes (spouse whereabouts unknown)” to Question 46 “Have you ever had a spouse in the past?”
• Answer “No” to Question 44: “Do you have a common-law (not officially registered) husband (“夫 (未届)”) or wife (“妻 (未届)”) listed as a relationship status on your Resident Record (住民票)?”
• Answer “Yes” to Question 36: “Are your total earnings 5 million yen or less for this year?”
• Answer “Yes” to Question 37: “Are your total expected earnings 5 million yen or less for next year?”
• Answer “Yes” to Question 38: “Do you have dependents as defined in Japanese tax law? This also applies to dependent relatives under the age of 16.”
  • There are no requirements for dependents if they have passed away.
• Register dependents other than your children in Question 40: “Please enter information for your dependents (other than your spouse)”
  • If you have registered your children, it will determine that you are eligible for single parent deductions.

Correcting the questionnaire for single parent deductions

Please correct your answers to the following questions.

• Answer “No” to Question 26: Are you married?
• Answer either “Yes (divorced)”, “Yes (widowed)”, “Yes (spouse whereabouts unknown)”, or “No” to Question 46 “Have you ever had a spouse in the past?”
• Answer “No” to Question 44: “Do you have a common-law (not officially registered) husband (“夫 (未届)”) or wife (“妻 (未届)”) listed as a relationship status on your Resident Record (住民票)?”
• Answer “Yes” to Question 36: “Are your total earnings 5 million yen or less for this year?”
• Answer “Yes” to Question 37: “Are your total expected earnings 5 million yen or less for next year?”
• Answer “Yes” to Question 38: “Do you have dependents as defined in Japanese tax law? This also applies to dependent relatives under the age of 16.”
• Register your children in Question 40: "Please enter information about your dependents (other than your spouse)"