Conditions to show deduction application details in the employee’s year-end adjustment document
- Readership:
- For AdministratorsFor Employees
- Applicable plans:
- Simple HRHR EssentialsProfessional0 YenHR Strategy
Conditions for details of the deduction application to be displayed on the employee’s year-end adjustment document are as follows.
Table of contents
- Application for Exemption for Dependents of Employment Income Earner
- A: Conditions to display a spouse who qualifies for tax deduction at the source
- B: Conditions for listing relatives qualified for deductions (16 years of age or older)
- C: Conditions to display a person with disabilities, widow, single parent, or working student
- D: A dependent relative of an earner other than the employee
- Matters related to inhabitant tax
- Application for Basic Exemption of Employment Income Earner and Application for Exemption for Spouse and Application for Exemption of Amount of Income Adjustment
- Application for Deduction for Insurance Premiums for Employment Income Earner
- Application for Special Credit for Loans, etc. Related to a Dwelling (Specific Additions or Improvements, etc.) for Employment Income Earner (old format)
- Application for Special Credit for Loans, etc. Related to a Dwelling (Specific Additions or Improvements, etc.) for Employment Income Earner and Detailed Statement and Calculation Form for Special Credit for Loans, etc. Related to a Dwelling (Specific Additions or Improvements, etc.) (new format)
Application for Exemption for Dependents of Employment Income Earner
画像を表示する
A: Conditions to display a spouse who qualifies for tax deduction at the source
- You answered "Yes" to having a spouse or "My spouse passed away this year" in the year-end adjustment survey
- Your employment income is 10.95 million yen or less (9 million yen or less in earnings)
- Your spouse's employment income is 1.5 million yen or less (950,000 yen or less in earnings)
- (For 2023) You answered “This year” concerning your support for dependents in the year-end adjustment survey
- (For 2024) You answered “Next year” concerning your support for dependents in the year-end adjustment survey
Whether you are supporting your spouse under the tax act is determined based on what is displayed in this field.
If you do not meet these income (earnings) requirements, you will not be eligible for this deduction and it will not be displayed on the document.
B: Conditions for listing relatives qualified for deductions (16 years of age or older)
- Information for dependent relatives is entered in the year-end adjustment questionnaire
- Employment income of dependent relative is 1.03 million yen or less (480,000 yen or less in earnings)
- Date of birth for dependent relative is on or before January 1, 2008
A non-resident (relative living abroad) who is between the ages of 30 and 70 (born on or after January 2, 1954 but on or before January 1, 1994) must meet one of the following requirements.
- They do not live in Japan due to studying abroad
- Persons with disabilities in general
- They receive a remittance of 380,000 yen or more
Conditions for listing elderly dependent relatives and specified dependent relatives
- An elderly dependent relative is determined to be an “Elderly parent living together or the like” if they are living together with you, were born on or before January 1, 1954, and are a direct lineal ascendant of you or your spouse
- An elderly dependent relative is determined to be “Other” if they are not living together with you or are not a direct lineal ascendant of you or your spouse, born on or before January 1, 1954.
- They are determined to be a “Specified dependent relative” if they were born between January 2, 2001 and January 1, 2005
In addition, the following are relatives who are determined to be of direct lineal ascent.
- Father/Mother/Biological Father/Biological Mother/Father-in-law/Mother-in-law/Adoptive Father/Adoptive Mother
- Grandfather/Grandmother/Grandfather-in-law/Grandmother-in-law/Adoptive Grandfather/Adoptive Grandmother
- Great-grandfather/Great-grandmother/Great-grandfather-in-law/Great-grandmother-in-law
C: Conditions to display a person with disabilities, widow, single parent, or working student
Disabilities deductions
- You declared disabilities deductions in the year-end adjustment survey
- Information required to declare disabilities deductions was entered
- The condition for a spouse to be eligible for disabilities deductions is that their earnings are 480,000 yen or less (a spouse sharing living expenses)
Widow and single parent deductions
Widow deductions
- The person who answered the survey is a woman
- Answered “No” to the question “Do you have ‘(not officially registered)’ listed as the relationship status on your certificate of residence?” (Confirmation of common-law marriage)
- Your total earnings amount is 5 million yen or less
- Any of the following must be applicable
- You answered “Yes (divorced)” to the question about your past spouse, and a dependent relative other than a child has been registered in the information about your family
- Answered “Yes (widowed)” to the question about your past spouse
- Answered “Yes (spouse whereabouts unknown)” to the question about your past spouse
Single parent deductions
- Answered “No” to the question “Do you have ‘(not officially registered)’ listed as the relationship status on your certificate of residence?” (Confirmation of common-law marriage)
- Your total earnings amount is 5 million yen or less
- Answered “No,” “Yes (divorced),” “Yes (widowed),” or “Yes (spouse whereabouts unknown)” regarding a past spouse
- A child has been registered in the information about your family
Working student
- You declared working student deductions in the year-end adjustment survey
- Information required for working student deductions was entered
- Your employment income is 1.3 million yen or less (750,000 yen or less in earnings), and among which earnings outside of employment is 100,000 yen or less
D: A dependent relative of an earner other than the employee
The SmartHR year-end adjustment function is configured so that nothing is displayed in the D column of the form when there is a dependent relative of an earner other than the employee. If you are eligible for earnings amount adjustment deductions, it will be displayed in the “Dependent relatives” column of the “Application for Exemption of Amount of Income Adjustment” form. If it is printed on the “Application for Exemption of Amount of Income Adjustment” form, you can receive the deductions.
Matters related to inhabitant tax
Conditions to display dependent relatives under the age of 16
- Information for dependents is entered in the year-end adjustment questionnaire
- Employment income of dependent relative is 1.03 million yen or less (480,000 yen or less in earnings)
- (For 2023) Date of birth of dependent relative is on or after January 2, 2008
- (For 2024) Date of birth of dependent relative is on or after January 2, 2009
Conditions to display spouse and dependent relatives with resignation allowances, etc.
- Information for your spouse or dependents is entered in the year-end adjustment survey
- “Next year (来年扶養する)” or “Not a dependent (扶養しない)” is selected for the dependent status
- The “No longer a dependent because they received a resignation allowance this year (今年退職手当を受け取ったことで扶養から外れた場合)” check box is selected
- 1 yen or more is entered in the earnings amount for resignation earnings
Widow or single parent
The check box is selected when the “Conditions to display spouse and dependent relatives with resignation allowances, etc.” have been met and you are a widow or single parent.
Application for Basic Exemption of Employment Income Earner and Application for Exemption for Spouse and Application for Exemption of Amount of Income Adjustment
The conditions to be displayed on the "Application for Basic Exemption" used to determine the basic deductions that are applied uniformly based on your salary, the "Application for Exemption for Spouse" required to receive the exemption for spouses or special exemption for spouses, and the "Application for Exemption of Amount of Income Adjustment" required to receive earnings amount adjustment deductions are as follows.
画像を表示する
Conditions to display information on the Application for Basic Exemption
- Your employment income is 20 million yen or less (or estimated earnings is 25 million yen or less), and your income tax classification falls under Column 甲 (Kou)
Conditions to display information on the Application for Exemption for Spouse
- Your total earnings are 10 million yen or less
- Your spouse’s total earnings are 1.33 million yen or less
- You answered "This year" concerning your support for dependents in the year-end adjustment survey
Conditions to display information on the Application for Exemption of Amount of Income Adjustment
The information is displayed if your employment income is over 8.5 million yen and any of the following conditions are met.
- You are a person with special disabilities
- A spouse sharing living expenses with you is a person with special disabilities
- Your dependent relative is a person with special disabilities
- A dependent relative is under the age of 23 (born on or after January 2, 2001)
- A relative for which an income earner other than you receives deductions is a person with special disabilities*
- A relative for which an income earner other than you receives deductions is under the age of 23 (born on or after January 2, 2001)*
Application for Deduction for Insurance Premiums for Employment Income Earner
The conditions to be displayed on the document to apply for insurance premium deductions are as follows.
画像を表示する
Conditions to display life insurance premium deductions
- A general life premium has been entered
- A nursing care insurance premium has been entered
- A personal pension premium has been entered
Conditions to display earthquake insurance premium deductions
- An earthquake insurance premium has been entered
Conditions to display social insurance premium deductions
- National pension and national health insurance premiums have been entered
Conditions to display small business mutual aid premium deductions
- A small business mutual aid premium amount has been entered
Application for Special Credit for Loans, etc. Related to a Dwelling (Specific Additions or Improvements, etc.) for Employment Income Earner (old format)
The conditions to be displayed on the housing loan deductions application (old format) are as follows.
画像を表示する
| Item | Data to display or conditions for displaying information |
|---|---|
| (1)-A | ・Displays the total year-end balance for “breakdown of the housing loan amount, etc. from a financial loan institution is housing only” when the house is “purchased or newly built” ・Displays the total amount to be paid by you when there is joint liability |
| (1)-B | ・Displays the total year-end balance for “breakdown of the housing loan amount, etc. from a financial loan institution is land only” when the house is “purchased or newly built” ・Displays the total amount to be paid by you when there is joint liability |
| (1)-C | ・Displays the total year-end balance for “breakdown of the housing loan amount, etc. from a financial loan institution is both housing and land” when the house is “purchased or newly built” ・Displays the total amount to be paid by you when there is joint liability |
| (6) | ・Displays the total year-end balance for the “financial loan institution” when there are “additions or improvements, etc.” ・Displays the total amount to be paid by you when there is joint liability |
| (2)-A | Displays the amount in Column ロ (Ro) of the certificate |
| (2)-B | Displays the amount in Column ホ (Ho) of the certificate |
| (2)-C | Displays the "total amount for ロ (Ro) and ホ (Ho)" or the "total amount for ホ (Ho) and リ (Ri)" of the certificate |
| (7) | Displays the amount in Column リ (Ri) of the certificate |
| (3)-A | ・Displays the number in Column 二 (Ni) of the certificate ・Displays the number in Column ハ (Ha) of the certificate ・Displays the percentage obtained by dividing 二 (Ni) by ハ (Ha). Calculated to the 4th decimal place and rounded up to the 3rd decimal place. Also, 100% is displayed in cases of 90% or higher. |
| (3)-B | ・Displays the number in Column ト (To) of the certificate ・Displays the number in Column ヘ (He) of the certificate ・Displays the percentage obtained by dividing ト (To) by ヘ (He). Calculated to the 4th decimal place and rounded up to the 3rd decimal place. Also, 100% is displayed in cases of 90% or higher. |
| (3)-C | ・If (3)-A and (3)-B are the same percentage, the (3)-A percentage is displayed ・If (3)-B and (8) are the same percentage, the (8) percentage is displayed ・If they have a different percentage, these are not displayed |
| (8) | ・Displays the number in Column ヌ (Nu) of the certificate ・Displays the number in Column リ (Ri) of the certificate ・Displays the percentage obtained by dividing ヌ (Nu) by リ (Ri). Calculated to the 4th decimal place and rounded up to the 3rd decimal place. Also, 100% is displayed in cases of 90% or higher. |
| (4)-A | Displays the lower figure between (1)-A and (2)-A |
| (4)-B | Displays the lower figure between (1)-B and (2)-B |
| (4)-C | Displays the lower figure between (1)-C and (2)-C |
| (9) | Displays the lower figure between (6) and (7) |
| (5)-A | Displays the result of ((4)-A x (3)-A) |
| (5)-B | Displays the result of ((4)-B x (3)-B) |
| (5)-C | ・If (3)-A and (3)-B or (3)-B and (8) are the same percentage, the result of ((4)-C x (3)-C) is displayed ・If (3)-A and (3)-B, or (3)-B and (8) have different percentages, the amount is calculated using the formula below ⅰ (C4) {C4} yen x ((A2) {A2} yen ÷ (C2) {C2} yen) x (A3) {A3 percentage}% = {ⅰ} yen ⅱ (C4) {C4} yen x ((B2) {B2} yen ÷ (C2) {C2} yen) x (B3) {B3 percentage}% = {ⅱ} yen i + ii = {C(5)} yen |
| (10) | Displays the result of (9) x (8) |
| Maximum amount for 11 | Displays the amount entered as the maximum amount in 11 |
| Amount for 11 | Displays the amount for (5) + (10). When greater than the maximum amount for 11, the maximum amount for 11 is displayed. |
| Amount for 12 | Displays Column ル (Ru) of the certificate |
| Maximum amount for 13 | Displays the amount entered as the maximum amount in 13 |
| Amount for 13 | Displays the lower amount between 11 and 12. When greater than the maximum amount for 13, the maximum amount for 13 is displayed. |
| Percentage for 14 | Displays the amount entered as the percentage for 14 |
| 14 | Displays (11 x percentage for 14). Rounded down to units of 100 yen. |
| Year-end balance for the housing loan amount, etc. based on joint liability | Displays the total year-end balance when there is joint liability |
| Remarks | Displays content for joint liability when there is joint liability, content when a calculation was performed using calculations based on different percentages for C(5), or content entered to remark on certain information |
Application for Special Credit for Loans, etc. Related to a Dwelling (Specific Additions or Improvements, etc.) for Employment Income Earner and Detailed Statement and Calculation Form for Special Credit for Loans, etc. Related to a Dwelling (Specific Additions or Improvements, etc.) (new format)
The conditions to be displayed on the housing loan deductions application (new format) are as follows.
画像を表示する
| Item | Data to display or conditions for displaying information |
|---|---|
| (1)-A | ・Displays the total year-end balance for “breakdown of the housing loan amount, etc. from a financial loan institution is housing only” when the house is “purchased or newly built” ・Displays the year-end loan balance in parentheses when there is joint liability |
| (1)-B | ・Displays the total year-end balance for “breakdown of the housing loan amount, etc. from a financial loan institution is land only” when the house is “purchased or newly built” ・Displays the year-end loan balance in parentheses when there is joint liability |
| (1)-C | ・Displays the total year-end balance for “breakdown of the housing loan amount, etc. from a financial loan institution is both housing and land” when the house is “purchased or newly built” ・Displays the year-end loan balance in parentheses when there is joint liability |
| (1)-D | ・Displays the total year-end balance for the “financial loan institution” when there are “additions or improvements, etc.” ・Displays the year-end loan balance in parentheses when there is joint liability |
| (2)-A | ・Percentage displays the percentage as a joint debtor in Column ニ (Ni) of the certificate ・“Year-end balance of individual debt for (1)-A” + “Amount of joint liability for (1)-A that you need to pay” x percentage of joint liability above |
| (2)-B | ・Percentage displays the percentage as a joint debtor in Column ト (To) of the certificate ・“Year-end balance of individual debt for (1)-B” + “Amount of joint liability for (1)-B that you need to pay” x percentage of joint liability above |
| (2)-C | ・Percentage displays the percentage as a joint debtor in Column ニ (Ni) of the certificate ・“Year-end balance of individual debt for (1)-C” + “Amount of joint liability for (1)-C that you need to pay” x percentage of joint liability above |
| (2)-D | ・Percentage displays the percentage as a joint debtor in Column ヲ (Wo) of the certificate ・“Year-end balance of individual debt for (1)-D” + “Amount of joint liability for (1)-D that you need to pay” x percentage of joint liability above |
| (3)-A | ・Displays the lower figure between (2)-A and Column ロ (Ro) of the certificate |
| (3)-B | ・Displays the lower figure between (2)-B and Column ホ (Ho) of the certificate |
| (3)-C | ・Displays the lower figure between (2)-C and “Column ロ (Ro) + Column ホ (Ho) of the certificate” or “Column ホ (Ho) + Column リ (Ri) of the certificate” |
| (3)-D | ・Displays the lower figure between (2)-D and Column リ (Ri) of the certificate |
| (4)-A | ・Percentage displays the percentage used for living space in Column ハ (Ha) of the certificate ・“(3)-A” x percentage used for living space above ・Decimal numbers are rounded down to the nearest whole number |
| (4)-B | ・Percentage displays the percentage used for living space in Column ヘ (He) of the certificate ・“(3)-B” x percentage used for living space above ・Decimal numbers are rounded down to the nearest whole number |
| (4)-C | ・If the percentage used for living space for both housing only and land only are the same, then the percentage will display the percentage used for living space in Column ハ (Ha) (or Column ヘ (He)) of the certificate ・“(3)-C” x percentage used for living space above ・Decimal numbers are rounded up to the 3rd decimal place |
| (4)-D | ・Percentage displays the percentage used for living space in Column ル (Ru) of the certificate ・“(3)-D” x percentage used for living space above ・Decimal numbers are rounded down to the nearest whole number |
| Maximum amount for (5) | Displays the amount entered as the maximum amount in (5) |
| (5) | (4)-A + (4)-B + ((4)-C or (4)-D) |
| Estimated annual earnings | ・Estimated annual earnings of the employee ・If the amount exceeds 30 million yen, no deductions will be applied |
| (6) | ・Displays Column ヌ (Nu) of the certificate |
| Remarks | ・Displays the content entered by the employee or content automatically generated based on input ・The content specified below is displayed in the following cases [When the percentage used for living space for housing and land differs] Displays the formula for calculating the percentage used for living space [When there is joint liability] Unnecessary to list the workplace of the joint debtor |
| Maximum amount for (7) | Displays the amount entered as the maximum amount in (7) |
| (7) | Displays the lower figure between (5) and (6). When greater than the maximum amount for (7), the maximum amount for (7) is displayed |
| Percentage for (8) | Displays the amount entered as the percentage for (8) |
| Maximum amount for (8) | Displays the amount entered as the maximum amount in (8) |
| Amount for (8) | ・Displays ((5) x percentage for (8)) ・Rounded down to units of 100 yen |
| Special credit amount for loans, etc. related to a dwelling (specific additions or improvements, etc.) when using more than one application (with special cases) | SmartHR does not support this feature |