Conditions for Ineligibility to File a Mortgage Deduction Return

This section provides an explanation about non-eligibility conditions concerning the creation of the housing loan deductions application using the year-end adjustment function in SmartHR.

This page also introduces specific examples of what kind of answers an employee gave in the questionnaire that resulted in them being ineligible to create the application form in SmartHR.

Non-eligibility conditions

If any of the following conditions are met, the employee is not eligible to create a housing loan deductions application in SmartHR.

People who are not able to declare housing loan deductions for year-end adjustment

• People who took out a housing loan this year (2022) and are in their 1st year after moving（※）
• People who are not living at the house as of December 31 of this year (2022) (does not include temporary situations such as when you have moved away from your family for work)
• People whose total earnings are over 30 million yen
• People whose employment income is between 20 and 30 million yen（※）
• People who are refinancing and the repayment period is less than 10 years

※Please declare housing loan deductions in the final tax return because you are exempt from year-end adjustment.

People who cannot create a housing loan deductions application in SmartHR

• People who have refinanced multiple times
• People who have several loans which include a joint liability loan
• People who are borrowing from three or more financial institutions
• People who have documents in the new format and the percentages listed in “Percentage as a joint debtor of the house (field ニ)” and “Percentage as a joint debtor of the land (field ト)” are different in the certificate for housing loan deductions
• People who have documents in the old format and a strikethrough line through field (14) in the housing loan deductions application
• People receiving deductions for either buying a house or renovating/making additions (when a date is listed in both fields イ and チ)
• If a value is shown in the [Sum of expenses for specific improvements or additions] field
• People who have 特例特別特例 (special conditions) written in the residence start date.
• People whose housing loan deductions application has amounts split into two levels for each item, or when paperwork is split across two pages
• People (with special cases) who can use more than one application

Three variations of answers in the questionnaire that result in the employee being not eligible to create the application form

The system determines whether or not an employee is eligible to create a housing loan deductions application based on their answers in the year-end adjustment questionnaire.

If an employee is unable to create the application form despite having a housing loan, please check their answers to the following three questions in the questionnaire.

For details on how to check an employee’s answers to the questionnaire, refer to the following help page.

1. Answered ［No］ to the question checking whether the employee will declare their housing loan deductions via year-end adjustment

If ［No］was selected, the system determines that the employee is not eligible to create the application form.

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2. Answered ［I am not eligible］ to the question checking whether the employee is eligible to create a housing loan deductions application in SmartHR

If ［I am not eligible］was selected, the system determines that the employee is not eligible to create a housing loan deductions application.

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3. Answered ［Next］ to the question checking whether there are dates in both fields イ and チ

If ［Next］was selected, the system determines that the employee is not eligible to create the application form.

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