Basic & Spousal Deductions

Submit or update your dependent deduction form (源泉徴収) through the employee portal.

Annual process to reconcile income tax withheld from salaries throughout the year.

Basic deduction (up to ¥480,000) and spouse-related deductions based on the spouse's income.

Year-end tax adjustment is a critical payroll task concentrated in November–December. Understand the full flow: eligibility checks, collecting declarations, calculations, and issuing withholding statements.

The mortgage tax deduction requires a final tax return in year 1, but from year 2 onward it can be handled entirely through year-end adjustment. Learn how to read the balance certificate and fill in the form.