There are various deductions from income for Japanese residents. If you are a Japanese resident, you may deduct the items indicated below from your amount of income.
1. Deduction for casualty losses
2. Deduction for medical expenses
3. Deduction for medical expenses by the self-medication taxation system
4. Deduction for social insurance premiums
5. Deduction for small business mutual aid premiums
6. Deduction life insurance premiums
7. Deduction for earthquake insurance premiums
8. Deduction for donation
9. Deduction for widows or widowers
10. Deduction for working students
11. Deduction for persons with disabilities
12. Deduction or special deduction for spouses
13. Deduction for dependents
14. Basic deduction
For non-Japanese residents, they are only entitled for deductions No. 1, 8 and 14.
Most of the common deductions that many people apply are Deduction for medical expenses, Deduction fro social insurance premiums, Deduction for insurance premiums, Deductions or special deduction for spouses and Deduction for dependents. All people may deduct Basic deduction.
If you work only in one company for a calendar year and your salary does not exceed 20,000,000 JPY, your employer calculates your tax amount for a calendar year and it pays your tax to a tax office instead of you. In this case, you don't need to fill out your tax return.
Your employer calculates your tax amount based on the materials which you submit to your employer. If you forget to submit the materials to deduct to your employer, you may apply a tax refund by submitting the materials to a tax office.