Single Parent, Widow & Working Student Deductions
Deductions revised in 2020 — apply if you're a single parent, widow/widower, or working student.
【Single Parent Deduction (令和2年 / 2020 – ¥350,000)】
Available to single parents (no spouse) with a dependent child whose income ≤ ¥480,000. Applies regardless of marital history or gender.
【Widow Deduction (寡婦控除 – ¥270,000)】
For women who are widowed or divorced: must have a dependent relative, or be widowed without dependents but with income ≤ ¥5M.
Note: if the single parent deduction applies, that takes precedence.
【Working Student Deduction (勤労学生控除 – ¥270,000)】
University/high school students whose total income ≤ ¥750,000 (non-employment income ≤ ¥100,000).
【Income Adjustment Deduction (所得金額調整控除 – up to ¥150,000)】
Available when salary exceeds ¥8.5M AND any of: (1) you have a special disability, (2) you have a dependent under 23, (3) your spouse/dependent has a special disability.
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