Income Tax Act

If the sum total of the salary income deduction prescribed in Article 28, paragraph (2) for the salary or other wage prescribed in paragraph (1) of that Article (Salary Income) for the year and the public pension deduction prescribed in the preceding paragraph for the public pension or retirement package prescribed in paragraph (3) for the year exceeds 2,800,000 yen, the public pension deduction prescribed in paragraph (2) is, notwithstanding the provisions of the preceding paragraph, the amount remaining after deducting the amount of the excess from an amount equivalent to the amount calculated pursuant to that paragraph.

If a Resident is a single parent, the Resident is allowed 350,000380,000 yen as a deduction from gross income, retirement income, or timber income for the year.

a Resident making an entry for a Casualty Loss deduction, social insurance premium deduction (but only one for social insurance premiums as set forth in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction); the same applies in paragraph (6)), deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, or donation deduction in a return under paragraph (1): a document evidencing particulars such as the amount used as the basis for calculating the amount of the deduction that the Resident is taking;

If a Resident making an entry for social insurance premium deduction, a deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, or earthquake insurance premium deduction in a return under paragraph (1) files the return, the Resident may, in lieu of attaching or presenting the document specified in item (i) of paragraph (3) pursuant to that paragraph (limited to the part relating to those deductions), attach to the return an itemized statement that states the particulars specified by Ministry of Finance Order as the particulars stated in that document.

If a return to which the itemized statement prescribed in the preceding paragraph has been attached pursuant to that paragraph is filed, the district director may, when it is found to be necessary, request the person who filed that return (hereinafter referred to as a "person applying the deduction for small enterprise-based mutual aid premiums and similar paymentssocial insurance premium deduction or similar deduction" in this paragraph) to present or submit the document prescribed in the preceding paragraph, until the day on which five years have elapsed counting from the day following the Filing Deadline for that return (or, if a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes has been made within six months before that day, the day on which six months have elapsed from the date on which that request for Reassessment was made). In this case, when a request under the first sentence of this paragraph has been made, the person applying the deduction for small enterprise-based mutual aid premiums and similar paymentssocial insurance premium deduction or similar deduction must present or submit that document.

the greater of the amount arrived at by adding 75,000 yen to the amount equivalent to 25 percent of the amount specified by Cabinet Order as the monthly amount of that public pension or retirement package, and 100,000105,000 yen;

if that return states that the recipient of a public pension or retirement package is a single parent, 30,00032,500 yen;

a public pension or retirement package other than those set forth in the preceding three items and in the following item through item (vii): the amount calculated by multiplying the greater of the amount arrived at by adding 75,000 yen to the amount equivalent to 25 percent of the amount specified by Cabinet Order as the monthly amount of that public pension or retirement package, and 100,000105,000 yen, by the number of months to which the amount of that public pension or retirement package relates;