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Universal deduction available to all taxpayers. Dramatically increased for 2025.

New for 2025. Deduction for specific relatives aged 19-22 with income between ¥580K and ¥1.23M.

Deduction for medical expenses paid for yourself or your family exceeding a certain threshold.

Deduction for social insurance premiums paid: National Health Insurance, National Pension, Employees' Pension, etc.

Deduction for contributions to iDeCo, Small Business Mutual Aid, or defined contribution pension plans.

Deduction for premiums paid on life insurance, nursing care/medical insurance, and individual annuity insurance.

Deduction for earthquake insurance premiums paid.

Deduction for donations to national/local governments, certified NPOs, etc. Includes furusato nozei.

Deduction for losses to assets caused by disasters, theft, or embezzlement.

Deduction when the taxpayer or their dependents have a disability.

Deduction for qualifying widows.

Deduction for qualifying single parents. Gender-neutral (introduced 2020).

Deduction for students who work while attending school.

Deduction when your spouse's income is below a certain threshold.

Graduated deduction when spouse's income is between ¥480,000 and ¥1,330,000.

Deduction for qualifying dependents aged 16 and older.

Tax credit applied when dividend income is reported under comprehensive taxation.

Credit for income taxes paid to foreign governments. Eliminates double taxation.

Tax credit based on year-end mortgage balance for home purchase or renovation.