Year-End Tax Adjustment

What year-end tax adjustment is and who it applies to.

List of declarations and certificates to collect from employees for year-end adjustment.

How basic deduction and employment income deduction are calculated.

Eligibility and amounts for dependent deductions (children, parents, etc.).

How to calculate spouse deduction and the special spouse deduction.

How to calculate the life insurance premium deduction under new and old systems.

Applying the mortgage deduction through year-end adjustment from the second year.

Creating and distributing withholding tax certificates after year-end adjustment.

How to handle year-end adjustment for employees who joined or left mid-year.

How to claim the iDeCo deduction through year-end adjustment.

How furusato nozei (hometown tax) one-stop exception interacts with year-end adjustment.

How to calculate the earthquake insurance premium deduction.

Eligibility and application for widow and single-parent deductions.

How to collect year-end adjustment declarations electronically.

Frequent errors in year-end adjustment and a final verification checklist.

What to file with the tax office and municipalities after year-end adjustment.

How to claim deductions for iDeCo, enterprise DC, and small enterprise mutual aid contributions.

Types, amounts, and how to claim disability deductions.

How to claim the mortgage interest deduction at year-end adjustment from year two onwards.

How to correct errors found after year-end adjustment is completed.

How spouse deduction and special spouse deduction differ in eligibility and amounts.

How to calculate life insurance deductions and distinguish new/old contract types.

How to go paperless with year-end adjustment forms using digital collection.

Understanding employment income deduction and basic deduction in year-end adjustment.

How to handle year-end adjustment for employees who resign mid-year.

Monthly withholding tax payment methods and the biannual special exception.

How to track year-end adjustment progress and send mass communications to employees.

How to redo or correct a year-end tax adjustment after submission.

How to apply the spousal deduction and spousal special deduction in year-end tax adjustment.

Complete checklist of documents employees must submit for year-end tax adjustment.

How to process iDeCo contributions as small business mutual aid deductions in year-end adjustment.

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.

Deductions for qualifying dependent relatives vary by age and income. Even under-16 dependents must be entered for resident tax purposes.

Deductions revised in 2020 — apply if you're a single parent, widow/widower, or working student.

Claim life insurance and earthquake insurance deductions using the premium deduction certificate. Understanding new vs. old system categories and how to calculate the deduction is key.