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Japan Tax Deductions





The tax system in Japan permits tax relief both in the form of a deduction that reduces the taxable income and in the form of a direct deduction from the amount of tax payable (tax credit).

Table of Deductions / Credits for an Individual
Type of Relief Amount (Yen) Comment
Basic deduction 380,000  
Deduction for spouse 380,000 For income up to 10 million
Deduction for dependent relative 380,000 For one dependent
Deduction of medical expenses as defined  
Deduction for social security any amount paid  
Deduction for life insurance/pension As defined by law  
Additional deduction for young member of the family 250,000 For family members 16-22.


Comment: In regard to the above forms of relief, that relate to income tax, there is additional relief, in lesser amounts, in all that is concerned with "Inhabitant Tax".



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