Deductions from income

As to Deduction or Exemption items too, the English guide prepared by the National Tax Agency is useful. Please refer to the Page43 of the guide.

Please remember again that these Deduction or Exemption items are subtracted from the total amount of various kinds of income, in order to make out the taxable income amouont.
They are different from necessary expeness or the Employment Deduction. The latter are considered in the calculation of the amount of the each kind of income.
By understanding the difference, you can see the outline of the Income tax calculation.
These Deduction/Exemption items are reflected ath the STEP3 of the calculation procedures.
The Deduction/Exemption items may decrease your tax burden by the amouont corresponding to these amount multiplied by the appropriate tax rate.

I do not know they are similar to those for the Income taxation sysytem in foreign countries.
Maybe, "Exemption for widows or widowers(KAFU KOHJO)" and "Exemption for working students(KINRO GAKUSEI KOHJO)" are not familiar to foreign people.
If you are interested in these items, please check the guide carefully.

Deduction for Donations has become so popular by a surge of "Furusato Nouzei".

By the way, the Exemption for dependents about the dependents living abroad has become extremely restricted a few years ago.
That is, you are required to present/submit evidential documents which certify the fact that you are financing the living costs of the relatives, to claim the exemption as to the each qualified relative. The treatment by the rule is very bothering so that some of them may abandon the claim.

〔In Japanese〕