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💴 | Year-end adjustments that are about to begin, what are the changes this year?


Year-end adjustments that are about to begin, what are the changes this year?

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Employment income

Employment incomeWhat is (Kyuyoshotoku)?income taxInincomeOne of the categories. Salaries, salaries, wages, annual expenses and bonuses, and these characteristicsSalaryIncome related to (Income tax lawArticle 28, paragraph 1).Retirement incomeThe same applies to earned income.

Range of salary income

According to tax law, the following is the salary income paid to employees and officers.[1]

  • Salaries, salaries, wages, annual expenses, bonuses, etc. that have these characteristics
  • allowance
    • Overtime allowance, holiday attendance allowance, work allowance, community allowance, family (support) allowance, housing allowance, etc.
    • As an exception, the following is exempt
      • Commuting allowance that is less than a certain amount. In the case of only trains and buses, tax exemptions up to 2018 yen per month in FY15 (however, tax is applied to green seats)[2][3]
      • Of travel expenses for transfers and business trips, those usually recognized as necessary
      • Night and day allowances below a certain amount. Up to 2018 yen for night duty in 4,000 (other fine rules)[4]
  • Physical salary
    • In-kind provision of meals
      • Tax exemption in 2018 if both of the following two conditions are met[5]
        1. Bear more than half of the price of the meal
        2. (Food value)-(Amount paid by officers and employees) is less than 1 yen (excluding tax) per month
    • Discount sale of goods
    • Transfer goods or other assets for free or at a low price
    • Lend land, houses, money and other assets for free or at low consideration. For officers[6]And for servants[7]There are detailed regulations.
    • Providing services such as the use of welfare facilities for free or at a low price
    • Exemption or burden of personal debt
  • blueBusiness full-time salary,WhiteDeduction for full-time business
Income classification when competing with other income

Taxation method

Salary income is calculated by deducting salary income or deducting specified expenses (equivalent to expenses) from salary income.

[If you do not receive a specific expenditure deduction] Amount of salary income = Amount of income such as salary-Amount of deduction for salary income [If you receive a deduction for specific expenditure] Amount of salary income = Amount of income such as salary-Amount of deduction for salary income- Total amount of expenditure-Salary income deduction amount ÷ 2)[8][9]

The amount of salary income is a comprehensive tax. Combined with other incomeTotal income amountIs aggregated to.Even if it is in the red, it cannot be deducted from the amount of other income (profit and loss cannot be totaled)[10].

Employment income deduction

Deducted from salary incomeDeduction of salary incomeReally tookRequired expensesIt is calculated according to the amount of income, such as salary, instead of the amount of income (Article 28, Paragraph 2 of the Income Tax Act). This is the so-called "estimated expense deduction".

Regarding this deduction of salary income, it is unfairly discriminatory for salaried persons over business earners who are allowed to deduct actual expenses.Article 14 of the ConstitutionThere was criticism that it was a violation. In fact, based on this claimOffice worker tax suitWas filed (such as the Supreme Court Court's decision on March 60, 3), but it was deemed to be constitutional.

Earnings deduction amount
Annual salary incomeDeduction of salary income
2016 only2017-2019After 2020
Below 162.5 yen65 million yen65 million yen55 million yen
Below 180 yenSalary income x 40%Salary income x 40%Salary income x 40%-10 yen
Below 360 yenSalary income x 30% + 18 yenSalary income x 30% + 18 yenSalary income x 30% + 8 yen
Below 660 yenSalary income x 20% + 54 yenSalary income x 20% + 54 yenSalary income x 20% + 44 yen
Below 850 yenSalary income x 10% + 120 yenSalary income x 10% + 120 yenSalary income x 10% + 110 yen
Below 1,000 yenSalary income x 10% + 120 yenSalary income x 10% + 120 yenUniform 195 yen
Below 1,200 yenSalary income x 5% + 170 yenUniform 220 yenUniform 195 yen
Over 1,200 million yenUniform 230 yenUniform 220 yenUniform 195 yen

However, if the annual salary income is less than 660 million yen, the amount of salary income (the amount after deduction of salary income) is calculated directly from the table below regardless of the above quick calculation table (reference).

Quick calculation of income amount
Annual salary incomeIncome amount
2016-2019After 2020
55.1 less than one million yen0 Yen0 Yen
55.1 10,000 yen or more and less than 65.1 10,000 yen0 YenSalary income-55 yen
65.1 10,000 yen or more and less than 161.9 10,000 yenSalary income-65 yenSalary income-55 yen
161.9 10,000 yen or more and less than 162 10,000 yen969,000 yen1,069,000 yen
162 10,000 yen or more and less than 162.2 10,000 yen970,000 yen1,070,000 yen
162.2 10,000 yen or more and less than 162.4 10,000 yen972,000 yen1,072,000 yen
162.4 10,000 yen or more and less than 162.8 10,000 yen974,000 yen1,074,000 yen
162.8 10,000 yen or more and less than 180 10,000 yen* Salary income after rounding × 0.6*Salary income after fractionation x 0.6 + 10 yen
180 10,000 yen or more and less than 360 10,000 yen* Salary income after fractional adjustment x 0.7-18 yen* Salary income after fractional adjustment x 0.7-8 yen
360 10,000 yen or more and less than 660 10,000 yen* Salary income after fractional adjustment x 0.8-54 yen* Salary income after fractional adjustment x 0.8-44 yen
660 yen or moreSalary income-Salary income deductionSalary income-Salary income deduction
* Salary income after fractionalization(Salary income / 4 → solutionTruncate less than 4 yen) x XNUMX            

Special deduction for specific expenditures of salaried workers

Even in the case of salary income, in order to allow a certain amount of deduction for expenses,Specific expenditure deduction for salaried employeesThe system was established in 1987 (62) (Income Tax Law, Article 57-2).[11][8]..We do not allow specific expenditure deductions in place of salary income deductions, and if the total amount of specific expenditures exceeds half of the salary income deduction amount, the excess amount will be deducted from the income amount after deduction of salary income. It is a mechanism.To receive the deduction, you need the following two items.

  1. The total amount of specific expenditures (commuting expenses, travel expenses for work, etc. listed below)> salary income deduction amount ÷ 2.
  2. Final return, Enter the total amount of the specified expenditure, and attach the statement regarding the specified expenditure and the certificate of the payer such as salary.

The following items are subject to specific expenditure.

In addition to rail and bus fares, taxi fares and Shinkansen fares are also allowed (excluding special vehicle fares, such as green car fares).[8]).Airplane charges are not allowed[8]..In the case of automobiles and motorcycles, fuel costs, highway tolls, and repair fees due to automobile breakdowns and accidents (excluding accidents due to gross negligence) are also permitted.In addition, travel expenses during or between operations (so-called transportation expenses and business trip expenses) are not covered.
Travel expenses on the job
Expenditures normally required for travel directly required to perform duties away from work.
Relocation fee
Overall cost of moving due to transfer. In addition to packing and transportation costs for a set of household goods, the range of travel costs is the same as commuting costs, except that airplane fares (excluding first class costs) are allowed and accidents such as automobile repair costs are excluded. Accommodation costs are also allowed.
Training fee
Training to be taken for the purpose of acquiring the skills or knowledge directly necessary for the performance of duties.
Qualification acquisition fee
Attendance fees and examination/examination fees related to duties. Schools, etc. that are required to obtain the qualifications required for work and are generally considered to be essential means for obtaining the qualifications include the entrance fee and tuition fee. It also includes transportation costs to receive these. If you fail to get a qualification, you will be charged the cost.
Attorneys, certified public accountants, tax accountants, patent attorneys, doctors, dentists, etc. (including law graduate schools) have been approved since 2013.Of these qualifications, law schools are generally accepted as qualification acquisition costs because they are generally an indispensable means for acquiring attorney qualifications.Expenditures for attending a graduate school of accounting or obtaining a master's degree in tax law and accounting are not required to take a certified public accountant or tax accountant examination, so these expenditures are not permitted.
Return trip expenses
In the case of so-called migrants or single employees, round-trip travel expenses for the person's business trip location and home (limited to spouses and certain dependents) (1 round trips per month, up to 4 one-way trips). The range of travel expenses is the same as moving expenses.
Expenses required for work (maximum total 65 yen)
Book cost
The cost of purchasing a book that is considered to be approximately job related. Newspapers, magazines, etc. are also acceptable. Electronic books are also subject to book costs, but the costs for devices such as personal computers and readers and for communication are not allowed.
Clothing costs
Purchase costs for suits, shirts, ties, work clothes, uniforms, etc. that are normally used for work.So-called plain clothes purchase costs are not allowed[8].
Entertainment expenses
All entertainment expenses spent for outsiders who are considered to be approximately business related. Gift expenses, entertainment expenses, food and beverage expenses, condolence expenses, etc. No banquets/fellowships in the workplace, congratulations for colleagues and their families, and unions for labor unions and voluntary groups are not allowed.

These expenses are only accepted for expenses paid in the same year as the salary income. Retroactive addition of expenses expended in the previous year is not permitted. In addition, out of these expenditures, compensation from the payer (company, etc.)[12]If the compensation amount is tax exempt (that is, it is not included in the income amount of salary income), the compensation amount is not recognized as a specific expenditure.In order to actually receive the specific expenditure deduction, it is necessary to submit a statement regarding each expense item and certify the payer of the salary.

Although such a system was in place, until 2012, the standard amount for which deductions were actually applied was the same as the amount of deductions for salary income, so the number of taxpayers who received deductions is very limited nationwide. It was.Therefore, from 2013 (Heisei 25), the judgment standard amount will be "1/2 of the salary income deduction amount" (1,500 million yen if the salary income exceeds 125 million yen), which is an expense item subject to the specific expenditure deduction. The range of was expanded as follows[13].. From 2016 onwards, the judgment standard amount was uniformly “1/2 of the salary income deduction amount”.

Salary earner

Salary incomeTax withholdingIs subject to.part,Part-time job,MinorEven so, it is taxable.The withholding income tax amount is calculated by taking into account the contents of the “Deduction for dependents (transfer) declaration for salaried employees” submitted to the company.

For salaried employees whose annual salary income is 2,000 million yen or less, when paying the last salary etc. of the yearYear-end adjustmentIs carried out.Most salaried employees will end all taxation with year-end adjustments, as they do not have to file a tax return if they have no other income.

Corporations that pay salariesSole proprietorAs a general rule, by January 1st of the following year, to the municipality located at the address as of January 1st of the following year.Salary payment reportIs obliged to submit. After that individualResident tax OfSpecial collectionBased on the tax amount determination notice, the inhabitant tax amount (June to May of the following year) is calculated from the salary incomeSpecial collectionIs done.

Income amount adjustment deduction

Newly established in income tax after 2020 (2 years of Reiwa). Special payrollhandicappedIf under the age of 23Dependent relativesOr of special person with a disabilitySame living spouse・ If you have dependent relatives (child-rearing / long-term care households), 850% (up to 10 yen) of the annual income exceeding 15 million yen will be deducted from your salary income as an income adjustment deduction (deducted by year-end adjustment). Yes).In addition, it relates to salary income and public pension, etc.Other incomeEven if the total amount of the above exceeds 10 yen, the amount exceeding the maximum (up to 10 yen) is similarly deducted.[14]


  1. ^ No.2508 What becomes salary income|National Tax Agency
  2. ^ No.2582 Commuting allowance for train/bus commuters|National Tax Agency
  3. ^ Increasing the tax exemption limit of commuting allowance|National Tax Agency
  4. ^ Law Article 28 <<Salary Income>>-National Tax Agency
  5. ^ No.2594 When you provide meals|National Tax Agency
  6. ^ No.2600 When renting company housing etc. to an executive|National Tax Agency
  7. ^ No.2597 When renting a company house or dormitory to an employee|National Tax Agency
  8. ^ a b c d e About the outline of special deductions for specific expenditures of salaried employees applied to income tax after XNUMX years of Reiwa (Information) | National Tax Agency
  9. ^ Income Tax Act Article 28, Article 57-2
  10. ^ No.2250 Total Profit and Loss | Income Tax | National Tax Agency
  11. ^ No.1415 Deduction for specific expenditures for salaried workers | National Tax Agency
  12. ^ Excludes those that are not covered by payers of salaries, that is, the amount covered by other voluntary insurance such as labor and employment insurance and their related businesses (that is, subject to specific expenditure).
  13. ^ National Tax Agency “Outline of specific expenditure deductions for salaried employees applied after 25”
  14. ^ No.1411 Income amount adjustment deduction (National Tax Agency)

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