Deductions from income | A tax
A disaster disease： Deduction from petty losses, medical cost subtraction
social security： Company flag premium subtraction, small-scale company
mutual aid latch subtraction
An amount of reduction for life insurance, earthquake premium
subtraction, donation subtraction
Personal circumstances： Deduction for the physically handicapped,
widow (a husband) subtraction, tax exemption for working students
lowest life security： Basic deduction, spousal deduction, special
spousal deduction, credit for dependents
"Personal deduction"
Basic deduction： 380,000 spousal deduction： 380,000（A subtraction
object spouse）
： 480,000 (an old man subtraction object spouse)： More than
70 years old)
Special spousal deduction： 380000-0
（Less than tax payer income 10,000,000 in total, under spouse
total income more than 380,000 - 760,000）
Credit for dependents： 380,000（A support relative）
： 630,000 (an authorized support relative)： ) under 23 years
old more than 16 years old ： 480,000（An old man support relative
out of living together） ： 580,000（A Mr. living together support
relative）
Deduction for the physically handicapped： 270,000（A handicapped
person）
： 400,000 (a special handicapped person)： More than the second
grade constant matter pertinence)
Widow (a husband) subtraction： 350,000（An authorized widow）
： 270,000（A general widow, a widower）
Tax exemption for working students： 270,000（Less than income 650,000
of a student in total）
"Material subtraction"
Deduction from petty losses： It is subtracted application medical
cost by losses such as a disaster, theft, the embezzlement： 2,000,000
a year limit
The deduction =( medical cost expense ー insurance amount of filling)
ー 100,000
* A doctor, a disease by the dentist and the medical examination
and treatment treatment expense of the injury（The expense about
normal medical examination costs, reward, beauty excludes you）
* The medical supplies price that is necessary for a disease
and the treatment medical treatment of the injury（Medical supplies
and the beauty medical supplies of the prevention and the healthy
increase exclude you）
* Transportation expenses to the hospital medical office
（Gasoline charges, the stationed-in-carfare of the privately-owned
car, the normal taxi charges exclude you）
* Hospitalization room rent, expense of the meal age of the
hospital provision and the price for tools for medical using an
instrument（The hospital room not covered by a health insurance plan
age by self-circumstances excludes you）
* An artificial arm, an artificial leg, a crutch, the price
for false tooth (glasses, the contact exclude you)： The thing which
is necessary for ill treatment application)
* Delivery expense
（I include the periodic medical examination inspection costs
from a pregnancy diagnosis）
Social insurance deduction： The upper infinity total amount
（Latches such as a contribution of public pension insurance,
a healthy premium, an employment premium, a national pension fund
latch, various cooperative associations）
Small-scale company mutual aid subtracts a latch： The upper infinity
total amount
（A small-scale company mutual aid latch, a psychosomatic disorder
support mutual aid system latch）
An amount of reduction for life insurance： A constant amount of
money
More than 100,000 yen equal to or less than 50,000 yen -
100,000 yen equal to or less than more than 25,000 yen 50,000 yen
equal to or less than 25,000 yen (the premium total amount) (premium
50% +12,500 yen) (premium 25% +25,000 yen)（Flat 50,000 yen）
An earthquake premium： An object premium（The total amount）
The subtraction ceiling（50,000）
Donation subtraction： I am limited to a specific donation to a country
or the public service corporation
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