Non-eligibility conditions concerning the creation of the housing loan deductions application

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 (2023) and are in their first year after moving (*)
• People whose housing loan deduction period has ended
• People who are not living at the house as of December 31 of this year (2023) (does not include temporary situations such as when you have moved away from your family for work)
• People whose date of residence is before December 31, 2021 and their total earnings exceed 30 million yen
• People whose date of residence is after January 1, 2022 and their total earnings exceed 20 million yen
• People to whom special conditions acquisitions apply and whose total earnings exceed 10 million yen
• People whose exemption category falls under “special residential housing” or “special certified housing” and their total earnings exceed 10 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 (*1)
• People who have documents in the old format and a strikethrough line through field (14) in the housing loan deductions application (*2)
• People receiving deductions for either buying a house or renovating/making additions (when a date is listed in both fields イ and チ) (*3)
• If a figure is shown in the [Sum of expenses for specific improvements or additions (特定増改築等の費用の額)] field (*4)
• People whose housing loan deductions application has amounts split into two levels for each item, or when paperwork is split across two pages (*5)
• People (with special cases) who can use more than one application (*6)
• People who have the following notes listed to the right of the records on their Certificate for Special Credit for Loans, etc. Related to a Dwelling (*7)
  • For residents with special residential housing
  • For residents with certified housing (special certified housing)
  • For residents with disaster repossession (special residential housing)

*1: 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

This applies to people who have different percentages shown in the red circled sections.

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*2: People who have documents in the old format and a strikethrough line through field (14) in the housing loan deductions application

This applies to people who have a strikethrough line at the red circled section.

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*3: People receiving deductions for either buying a house or renovating/making additions (when a date is listed in both fields イ and チ)

This applies to people who have the date printed in the red circled sections.

Format after 2020	Format before 2020
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*4 If a figure is shown in the [Sum of expenses for specific improvements or additions (特定増改築等の費用の額)] field

This applies to people who have figures printed in the red circled sections.

Format after 2020	Format before 2020
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*5: People whose housing loan deductions application has amounts split into two levels for each item, or when paperwork is split across two pages

This applies to people who have the red circled amount written in two rows, or people whose documents are divided into two sheets.

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*6: People (with special cases) who can use more than one application

For details on people with special cases who can use more than one application, please check I‐3 Special cases for special credit for loans, etc. related to a dwelling (Japanese) ｜ National Tax Agency.

*7: People who have “special residential housing” or “special certified housing” listed to the right of the records in the Certificate for Special Credit for Loans, etc. Related to a Dwelling

This applies to people who have the following listed in the red circled section.

• For residents with special residential housing
• For residents with certified housing (special certified housing)
• For residents with disaster repossession (special residential housing)

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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. If any of the following apply, it will be determined that the employee is not eligible to create the application form.

• Question 200: Answered [No (いいえ)] to “Will you declare housing loan deductions via year-end adjustment? (年末調整で住宅ローン控除を申告しますか？)” during confirmation about housing loan deductions
• Question 201: Answered [I am not eligible (対象外に該当する)] to “This is to check whether the housing loan deductions application can be created on SmartHR (SmartHRで住宅ローン控除申告書を作成できるかどうか確認します)” during confirmation of eligibility to create a housing loan deductions application
• Question 217: Answered [Next (次へ)] to “If there is a date in both fields (イ) and (チ), you cannot create a housing loan deductions application on SmartHR (イ欄とチ欄の両方に日付がある場合、SmartHRで住宅ローン控除申告書を作成できません)” during confirmation of eligibility to create a housing loan deductions application
  • Question 217 is displayed if [It is listed in both fields (イ) and (チ) (イ欄とチ欄の両方にある)] is chosen as the answer concerning the date in question 215 or question 245.