{"id":3584,"date":"2026-10-05T02:29:42","date_gmt":"2026-10-04T17:29:42","guid":{"rendered":"https:\/\/labor-consultant.com\/?p=3584"},"modified":"2026-09-28T14:37:00","modified_gmt":"2026-09-28T05:37:00","slug":"how-to-conduct-year-end-tax-adjustments-for-reiwa-8-has-been-published","status":"publish","type":"post","link":"https:\/\/labor-consultant.com\/ja\/2026\/10\/05\/how-to-conduct-year-end-tax-adjustments-for-reiwa-8-has-been-published\/","title":{"rendered":"\u201cHow to Conduct Year-End Tax Adjustments for Reiwa 8\u201d Has Been Published"},"content":{"rendered":"

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The National Tax Agency has published \u201cHow to Conduct Year-End Tax Adjustments for Reiwa 8\u201d (64 pages in total). The main points listed under \u201cChanges Compared to Last Year\u201d are as follows.<\/p>\n

\u25c6 Changes Compared to Last Year<\/p>\n

\u00a0(1) Increase in the Basic Deduction<\/strong><\/p>\n

The basic deduction has been raised to between 620,000 yen and 1,040,000 yen, depending on total income (previously 580,000 yen to 950,000 yen).<\/p>\n

\u00a0(2) Increase in the Minimum Guaranteed Amount for the Salary Income Deduction<\/strong><\/p>\n

740,000 yen (650,000 yen prior to the amendment)<\/p>\n

In conjunction with the above increases, the \u201cTable of Salary Amounts After Salary Income Deductions for Year-End Adjustments, etc.\u201d specified in the Income Tax Act for Reiwa 8 and subsequent years has been revised<\/p>\n

\u00a0(3) Revision of Income Requirements for Dependents, etc., Accompanying the Increase in the Basic Deduction<\/strong><\/p>\n

\u30fbDependent relatives, spouses living in the same household, and children living with a single parent (*)\u2026 620,000 yen or less (previously 580,000 yen or less)<\/p>\n

\u30fbSpecified relatives\u2026 Over 620,000 yen and up to 1,230,000 yen (previously: over 580,000 yen and up to 1,230,000 yen)<\/p>\n

\u30fbSpouses eligible for the Special Spousal Deduction\u2026 Over 620,000 yen and up to 1,330,000 yen (previously: over 580,000 yen and up to 1,330,000 yen)<\/p>\n

\u30fbWorking students\u2026890,000 yen or less (previously 850,000 yen or less)<\/p>\n

*For children living with a single parent, the total amount of gross income, etc., is used rather than total taxable income<\/p>\n

\u00a0(4) Special Provision for Life Insurance Premium Deductions When Supporting Dependents Under 23 Years of Age<\/strong><\/p>\n

Deduction limit for the general life insurance premium deduction for new life insurance policies\u2026 60,000 yen (40,000 yen prior to the amendment)<\/p>\n

The above provisions will take effect on December 1, Reiwa 8, and must be implemented for withholding tax procedures starting in December Reiwa 8, including year-end tax adjustments for the Reiwa 8 tax year. In particular, the revisions to the income requirements for dependents and other relatives may result in relatives who were previously ineligible for deductions such as the dependent deduction becoming eligible.<\/p>\n

Please make an effort to prepare early, utilizing the relevant materials published by the National Tax Agency (such as examples of how to fill out various tax return forms, sample notification letters, and Q&A sections).<\/p>\n

[Reference]<\/p>\n

How to Conduct Year-End Adjustments for Reiwa 8 (National Tax Agency)
\nhttps:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/01.htm<\/p>\n","protected":false},"excerpt":{"rendered":"

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