Deduction/Exemption items

The Deduction/Exemption items decrease the income tax burden by subtracting a certain amount at the calculation of the taxable income amount just before the multiplying the tax rate. I mean these Deduction/Exemption items are reflected at the STEP3 of the "Calculation procedures" page of this site. They are different from necessary expenses or their alternatives, such as Employment Deduction. The latter are considered in the calculation of the amount of the respective incomes, at the STEP2 of the procedures. It is very important to understand the difference accurately.

The amount decreased by the Deduction/Exemption items shall vary depending on the applicable tax rate. People of higher income shall enjoy bigger advantages because the applicable tax rate is higher and the decreased amount becomes bigger.

13 items are prescribed in the related laws. Exemption for Single parents has been introduced in 2020, by redesigning the former "Exemption for widows or widowers (KAFU KOHJO)". "Exemption for working students (KINRO GAKUSEI KOHJO)" appears to be unfamiliar to foreign people. The Deduction for Donations has become common by a surge of "Furusato Nouzei".

We have to attach appropriate documents to make clear that the claims are valid and objective when we file final returns or undergo the year-end adjustment. Otherwise, we need to keep and present them when asked by national tax office staff. However, it is rather difficult for inexpert to organize the evidential documents. The following chart tells major samples.

Deduction items

Items Evidential Documents Issuer
Medical expenses
(not covered by a public insurance)
receipts doctor, pharmacy
Medical expenses
(covered by a public insurance)
"Notice of Medical expenses"
Insurer of the public insurance
Premiums of public insurance plans stub of payment slips
certificate of premiums
Insurer of the public insurance
teller of a Bank handling the payment
Private life insurance premiums certificate of premiums the insurer company
Earthquake insurance premiums certificate of premiums the insurer company
Designated kinds of Donations receipts the donee

More and more materials which can evidence the deduction items has recently become provided via the Myna portal. You can get the necessary evidence related to the amount of the medical expenses (covered by the public medical insurance system), the amount of the national pension insurance plan, the donation amount related to Furusato Nouzei. Maybe, you can get the certification about the premium amount of the private life insurance if the relevant insurance companies are prepared accordingly. Therefore, you shall not be bothered to pay attention for keeping unfamiliar documents as long as you use the Myna-portal effectively. I recommend obtaining your "My-number card", the Identification card issued at the municipal bureau, and getting used to accessing the Myna portal. If you are interested in the Myna portal, you can refer to the link below.

Exemption items

Items Evidential documents issuer
Disables Identification booklet for Disabled
Certificate of the municipal office
the local government
Working students Identification for Student the school
Dependents documents which prove the kinship and the support for living expenses (kinship) governmental bureau
(support) financial institute handling the cash transfer

The "Exemption for dependents" for dependents living abroad has become extremely restricted a few years ago. Both the substantial requirements and the application procedures were revised to be very strict. Therefore, some may abandon their claim for the exemption.

[In Japanese]
所得控除項目は、所得税率を乗じる直前段階の課税所得から一定額を控除することにより、所得税負担を減少させる項目です。このサイトのCalculation proceduresページでいえば、STEP3での考慮要素となりますので、所得控除項目は、必要経費やこれと同じ位置づけである給与所得控除などとは違います。必要経費はSTEP2での考慮要素です。





所得控除項目 要添付書類等 発行者
医療費の領収証 病院、薬局等
”医療費のお知らせ” 公的医療保険の被保険者
健康保険、年金保険の保険料 保険料の納付書控え
生命保険料 生命保険料控除証明書 生命保険会社
地震保険料 地震保険料控除証明書 損害保険会社
指定された種類の寄付金 寄付金控除証明書 寄付を受けた団体



所得控除項目 要添付書類等 発行者
障害者控除 障害者手帳
勤労学生控除 在学証 学校
扶養控除 親族関係を示す書類と、生活費の送金があったことを示す書類 (親族関係書類)市役所等


Guidance prepared by the National tax agency

With regard to the Deduction or Exemption items, the English guide prepared by the National Tax Agency is useful. Please refer to the Page26 of the guide.

Income tax guide (NTA website)