Year-End Tax Adjustment Guide for 2020 [Please check if the following documents are enclosed] ※All of ①②③ are required to be submitted. ①【令和2年分 給与所得者の扶養控除等(異動)申告書】 ( Application for (Change in) Exemption for Dependents of Employment Income Earner for 2020 ) 【 Certificate Envelope 】 ②【令和2年分給与所得者の保険料控除申告書 兼 給与所得者の基礎控除申告書 兼 給与所得者の配偶者控除等申告書 兼 所得金額調整控除申告書】 (Application for Deduction for Insurance Premiums for Employment Income Earner and Application for Basic Exemption of Employment Income Earner and Application for Exemption for Spouse of Employment Income Earner and Application for Exemption of Amount of Income Adjustment for 2020 ) ③【令和3年分 給与所得者の扶養控除等(異動)申告書】 (Application for (Change in) Exemption for Dependents of Employment Income Earner for 2021) -1- Please affix your seal on ①②③ and submit ・Printed information is ok! ・No application for ②! ・No application for loans relating to a dwelling Corrections/additions in each application are acceptable ! Certificates are enclosed in the certificate envelope! * Please enclose only certificates in the certificate envelope. Year-End Tax Adjustment is… to settle the discrepancy between the income tax amount withheld from each salary/bonus payment throughout the year and the total income tax amount based on the annual salary/bonus payment for the year. Everybody receiving salary/bonus are required to process this year-end tax adjustment in principle. Please mention corrections /additions within the frame with a red pen, or highlight the applicable part. e-pay Application is a system for employees to apply for personal/status changes through the web. 【If you correct/add to the printed information】 When you change data including your address, name, and family data, please change your data through the web as well as correcting/adding data in red ink on “Application for (Change in) Exemption for Dependents of Employment Income Earner for 2020” and “Application for (Change in) Exemption for Dependents of Employment Income Earner for 2021”. Changes are not reflected i n other e-pay systems by submitting application forms alone. You have to make changes both on the web and application forms to reflect the changed data in both your payroll and year-end tax adjustment. For e-pay Application Users 【Distribution of year-end tax adjustment results】 The year-end tax adjustment results of the clients, who view monthly payslips, etc. in the e-pay system, are not distributed in paper. Please print the "Report of result content/request for correction", which can be used when there are applications for correction/addition in application contents, from the e-pay Meisai (Slip) screen, fill in/affix a seal in the report, and submit it by January 7 (Thu), Reiwa era 3 (2021). 【Year-End Tax Adjustment Results】 The "Report of result content/request for correction", which can be used when there are applications for correction/addition in the year-end tax adjustment results and application contents, will be viewable on the e-pay Meisai (Slip) screen by December payroll payment. e-pay Slip is a system to view payslips and withholding tax certificates on the screen through the web. For e-pay Slip Users No Faxed/Copied Form Accepted Notice 【Confirmation of printed content of ①②③】 Such your own information, as address, are printed in each document. Please confirm that they have been not changed. → If there are any changes, please proceed to the right. 【Confirmation of necessity of application for ②】 ・To take a special exemption for spouse ・To take a deduction for insurance premiums ・There are incomes other than employment income during 2020. → If you make an application, please proceed to the right. 【Confirmation of necessity of special credit for loans relating to a dwelling】 → If you make an application, please proceed to the right. ① As the correction/addition is necessary for 【Application for (Change in) Exemption for Dependents of Employment Income Earner for 2020】, please confirm the details in the second page. ② As it is necessary to fill out 【Application for Deduction for Insurance Premiums for Employment Income Earner and Application for Basic Exemption of Employment Income Earner and Application for Exemption for Spouse of Employment Income Earner and Application for Exemption of Amount of Income Adjustment for 2020 】, please confirm the details in the third page. ③ As the correction/addition is necessary for 【Application for (Change in) Exemption for Dependents of Employment Income Earner for 2020】, please confirm the details in the second page. Please confirm the details in the fourth page, with Application for Special Credit for Loans Relating to a Dwelling/Certificate of Balance prepared. ・All of ①②③ are required to be submitted. The omission of those submission is likely to cause increase of income tax amount from January in next year or additional collection of income tax in year-end tax adjustment. ・①As “Application for (Change in) Exemption for Dependents of Employment Income Earner for 2020” is only for year-end tax adjustment, not to be reflected in your payroll. ※ In case you need to correct your or your family's information, please take the procedure for the change of personal information together, in the prescribed method. ・③As 【Application for (Change in) Exemption for Dependents of Employment Income Earner for Reiwa era 2 (2021)】 needs to be submitted at the time of next year's payroll calculation, please be sure to submit it. ・ Year-end tax adjustment is made for annual gross payment. In case you changed a place of employment, we are not able to make the year-end tax adjustment, if you do not submit the "Withholding tax certificate for employment income for 2020", issued by the previous employer. If you still have the certificate, please submit it in a prescribed way.
4
Embed
Year-End Tax Adjustment Guide for 2020 No Faxed/Copied ......Year-End Tax Adjustment Guide for 2020 [Please check if the following documents are enclosed] ※All of ①②③are required
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
Year-End Tax Adjustment Guide for 2020
[Please check if the following
documents are enclosed]
※All of ①②③ are required to be submitted.
①【令和2年分 給与所得者の扶養控除等(異動)申告書】( Application for (Change in) Exemption for Dependents of Employment Income Earner for 2020 )
(Application for Deduction for InsurancePremiums for Employment Income Earner
and Application for Basic Exemption of EmploymentIncome Earner and Application for Exemption
for Spouse of Employment Income Earner and Application for Exemption of Amount of Income Adjustment for 2020 )
③【令和3年分 給与所得者の扶養控除等(異動)申告書】(Application for (Change in) Exemption for
Dependents of Employment Income Earnerfor 2021)
-1-
Please affix your seal on
①②③ and submit
・Printed information is ok!・No application for ② !・No application for loans
relating to a dwelling
Corrections/additions in each application are acceptable ! Certificates are enclosed in the certificate envelope!
* Please enclose only certificates in the certificate envelope.
Year-End Tax Adjustment is…to settle the discrepancy between the income tax amount withheld from each salary/bonus payment throughout the year and the total income tax amount based on the annual salary/bonus payment for the year. Everybody receiving salary/bonus are required to process this year-end tax adjustment in principle.
Please mention
corrections
/additions
within
the frame
with a red pen,
or highlight the
applicable part.
e-pay Application is a system for employees to apply for personal/status changes through the web.
【If you correct/add to the printed information】When you change data including your address, name, and family data, please change your data through the web as well as
correcting/adding data in red ink on “Application for (Change in) Exemption for Dependents of Employment Income Earner for 2020”
and “Application for (Change in) Exemption for Dependents of Employment Income Earner for 2021”. Changes are not reflected in
other e-pay systems by submitting application forms alone. You have to make changes both on the web and application forms to
reflect the changed data in both your payroll and year-end tax adjustment.
For e-pay
Application
Users
【Distribution of year-end tax adjustment results】The year-end tax adjustment results of the clients, who view monthly payslips, etc. in the e-pay system, are not distributed in paper.
Please print the "Report of result content/request for correction", which can be used when there are applications
for correction/addition in application contents, from the e-pay Meisai (Slip) screen, fill in/affix a seal in the report,
and submit it by January 7 (Thu), Reiwa era 3 (2021).
【Year-End Tax Adjustment Results】The "Report of result content/request for correction", which can be used when there are applications for correction/addition
in the year-end tax adjustment results and application contents, will be viewable on the e-pay Meisai (Slip) screen
by December payroll payment.
e-pay Slip is a system to view payslips and withholding tax certificates on the screen through the web.
For e-pay
Slip Users
No Faxed/CopiedForm Accepted
Notice
【Confirmation of printed content of ①②③】
Such your own information, as address, are
printed in each document. Please confirm that
they have been not changed.
→ If there are any changes, please proceed to
the right.
【Confirmation of necessity of application for ②】
・To take a special exemption for spouse
・To take a deduction for insurance premiums
・There are incomes other than employment
income during 2020.
→ If you make an application, please proceed
to the right.
【Confirmation of necessity of special credit for
loans relating to a dwelling】
→ If you make an application, please proceed
to the right.
① As the correction/addition is necessary for
【Application for (Change in) Exemption for Dependents of
Employment Income Earner for 2020】,
please confirm the details in the second page.
② As it is necessary to fill out 【Application for Deduction for
Insurance Premiums for Employment Income Earner and
Application for Basic Exemption of Employment Income
Earner and Application for Exemption for Spouse of
Employment Income Earner and Application for Exemption of
Amount of Income Adjustment for 2020 】,
please confirm the details in the third page.
③ As the correction/addition is necessary for
【Application for (Change in) Exemption for Dependents of
Employment Income Earner for 2020】,
please confirm the details in the second page.
Please confirm the details in the fourth page, with Application for
Special Credit for Loans Relating to a Dwelling/Certificate of
Balance prepared.
・All of ①②③ are required to be submitted. The omission of those submission is
likely to cause increase of income tax amount from January in next year or additional
collection of income tax in year-end tax adjustment.
・ ①As “Application for (Change in) Exemption for Dependents of Employment
Income Earner for 2020” is only for year-end tax adjustment,
not to be reflected in your payroll. ※ In case you need to correct your or
your family's information, please take the procedure for the change of
personal information together, in the prescribed method.
・ ③As 【Application for (Change in) Exemption for Dependents of
Employment Income Earner for Reiwa era 2 (2021)】 needs to be submitted
at the time of next year's payroll calculation, please be sure to submit it.
・ Year-end tax adjustment is made for annual gross payment. In case you changed a place of
employment, we are not able to make the year-end tax adjustment, if you do not submit the
"Withholding tax certificate for employment income for 2020", issued by the previous employer.
If you still have the certificate, please submit it in a prescribed way.
①令和2年分(2020) 扶養控除等(異動)申告書(Application for (Change in) Exemption for Dependents for 2020) ③令和3年分(2021) 扶養控除等(異動)申告書について(Application for (Change in) Exemption for Dependents for 2021)
Please use a red pen for corrections or additions, or color the applicable parts with markers.
-2-
B
ⒷPlease enter your telephone/cell phone number contactable in the
daytime for inquiries.
ⒸIf there are changes in an eligible spouse for tax withholding (※1), an
eligible spouse for a disabled person in the same household (※2), or
dependent members, from January 1, 2020 through the entry date, please
choose the following number, and enter the reason and date of change.
In case the number of an eligible spouse for tax withholding, an eligible spouse for a disabled person who lives in the same household, or dependent members increases: ………0【e.g 】 To add as dependents due to retirement, the spouse, who got married, falls under an eligible spouse for tax withholding, etc.
In case the number of an eligible spouse for tax withholding, an eligible spouse for a disabled person who lives in the same household, or dependent members decreases: ………1【e.g 】 To remove an eligible spouse for tax withholding from dependents, due to divorce. A dependent commences employment. (The income exceeds ¥480,000 ) Your income exceeds ¥9,000,000, and your spouse, currently printed, is not eligible as a disabled person, etc.
In cases an eligible spouse for tax withholding, an eligible spouse for a disabled person
who lives in the same household, or dependent members pass away within 2020 ……2
Ⓐ Your resident-registered address as of January 1, 2021
(for inhabitant tax payment from June 2021)
Ⓚ
ⒾPlease circle 有(Yes)/無(No) on having spouse.
* Whether or not your spouse is dependent.
ⒿIf you are an eligible person with disability, please be sure to enter the classification of a person with disability and the degree of disability.
ⓁIf you apply for exemption for working students, please enter applicable number from 1: High School, 2: University/College, and 3: Others and describe your school name. If you select 3, please request your school to issue both of the following documents and submit them.
①Copy of certificate from the Minister of Education, Culture, Sports, Science and Technology or the Minister of Health, Labour and Welfare②Certificate from the principal/representative of your school/vocational training organization.
ⒽPlease affix your seal. * For foreigners, please sign your name.
ⓂIf your spouse/dependent is a person with disability, please enter applicable category number.
“3. 同居特別障害者” means dependents who fall within the category of persons with special disabilities who live together permanently with the salary earner, his/her spouse, or other family members living in the same household as the salary earner.
C
JK
L
N
C
MD
M
I
株式会社 あかさたな
東京都千代田区丸の内 7 – 7 - 7△▽ビル 4F
1000 - 00025
1234567
給与 太郎
キュウヨ タロウ
北海道札幌市北区南十条 1 - 1 - 1
マンション 101
001 - 0000
給与 桃子
レキュウヨ モモコ
昭和 45 - 7 - 1
0123456789
1
昭和48-4-20
N
E
給与
0123456789
株式会社 あかさたな
東京都千代田区丸の内 7 – 7 - 7△▽ビル 4F
1000 - 00025
キュウヨ タロウ
給与 太郎
001 - 0000北海道札幌市北区南十条 1 - 1 - 1
マンション 101
昭和 45 - 7 - 1
給与 桃子
1234567
レ
昭和 48 - 4 - 20
給与
ⒹTo add dependents, please enter the dependent’s name with furigana.
For foreigners please enter the dependent’s first name and last name in
order.
ⓃPlease enter your spouse’s/dependent’s income.
Type of Income
1: No income・・・unemployed, with no other incomes from real
4: Others・・・persons who have incomes other than above 2 & 3.
A Revenue during 2020・・・Please enter estimated revenue for 2020
B Necessary expenses・・・ for 2: Employment income
→ ¥550,000
(Up to employment income of ¥ 1,619,000)for 3: Old-age/retirement pensions
→depends on date of birth.
Please refer to the following:
①Born on and after January 2, 1956, with the pension income is
¥1,300,000 or less ・・・¥600,000
②For those, who were born on or before January 1,
Showa era 31 (1956), and whose annual pension income is
¥ 3,300,000 or less ・・・¥1, 100,000
for 4: Others→depends on the type of
income. Please confirm by yourself.
C Estimated income during 2020・・・above A minus B
(Spouse: If your income is ¥9,000,000 or less, and the spouse’s is ¥950,000
or less, eligible for withholding tax. Dependent: If his/her income is ¥480,000
or less, regardless of your income, eligible as a dependent.)
* For multiple incomes, please enter the amounts in separate lines.
ⒺDate of Birth
ⒻPlease fill in “Relationship with you” if you add dependents.
O
0123456789123
0123456789123
③Please fill out 【Application for (Change in)
Exemption for Dependents for 2021】 based on
your status after January 2021 according to the above.
O
G
DE
A
H
< Note > The handling of exemption
for spouse and special exemption for
spouse have been changed since
Heisei era 30 (2018). The intended
scope, requested to be mentioned in
the application for (change in)
exemption for dependents, is as
mentioned in the right table, due to
the above change. ※1. Eligible spouse for tax withholding ※2. Eligible spouse for a disabled
person who lives in the same household.
F
Ⓖ Please enter his/her address. If it is same as yours, check
“本人と同じ(same as yours)”.
ⓄIn case an eligible spouse for tax withholding, an eligible spouse in the
same household for a disabled person, or an eligible dependent for
exemption is a non-resident (Individuals who do not have addresses in
Japan, and have not had domiciles in Japan continuously for more than
one year till the present), please put a circle (○) in the “非居住者である親族(Non-resident family members) ” column. Please add the amount of
remittance, etc. in the “生計を一にする事実 (Living in the same household) ”
column. ※ In case non-resident family members are applicable, 「親族関係書類」(Family
member relationship document) and 「送金関係書類」(Remittance-related document) are
required. Please pay close attention, as the place of submission of these two are your
company's person in charge of payroll service.
G
給与 花子
キュウヨ ハナコ
23
150,000220,000
レ
①昭和 22 - 4 - 10
01 4 1
母
0✓
No Faxed/CopiedForm Accepted
From 2020 an unmarried single parent is also able to make the
application. Referring to the following table, please enter the classification
in case you fall under the widow or single parent category and the reason
also in case you fall under the widow category, in numbers. ※ If you have a
spouse (including a common-law one), you are not able to make the application.
Required or not to enteryour spouse
Estimated total amount of your income this year(Your estimated income amount, in case you haveemployment income only and are not subject to
exemption of amount of income adjustment)
9,000,000 yen or less(10,950,000 yen or less)
Over 9,000,000 yen(Over 10,950,000 yen)
Not eligibleas a disabled
person
×Not requested to be
filled in
Eligible as adisabledperson
〇Requested to be
filled in
Over 480,000 yenbut not more than
950,000 yen(Over 1,030,000 yen
butnot more than1,500,000 yen)
Over 950,000 yen(Over 1,500,000
yen)Est
imat
ed tot
al a
mou
nt o
f yo
ur s
pous
e's
inco
me
this y
ear
(Est
imat
ed a
mou
nt o
f yo
ur s
pous
e's
reve
nue
in c
ase
of e
mploy
men
t re
venu
e on
ly)
480,000 yen orless
(1,030,000 yen orless)
〇Requested to be filled in
Spouse
〇Requested to be filled in
×Not requested to be filled in
×Not requested to be filled in
×Not requested to be filled in
※1
※2
To enter in the application for deduction for insurance premiums
★ Attachment of deduction certificates for insurance premiumsThe attachment of the originals of deduction certificates for insurance premiums is necessary to take
deduction for insurance premiums. Please prepare the deduction certificates for insurance
premiums, issued by insurance companies.
★ Group contract insurance, printed in advance The attachment of deduction certificates is not required for the insurances, printed by our company
in advance. Please submit the deduction certificates, corrected with a red pen, only when the
insurance premiums are different from the printed ones due to the revisions, etc. By the way, in
case dividends, etc. are received, the less amount is printed than the insurance premiums, actually
paid.
★ Sample of deduction certificate for insurance premiums
②令和2年分 保険料控除申告書 兼 基礎控除申告書 兼 配偶者控除等申告書 兼 所得金額調整控除申告書( Application for Deduction for Insurance Premiumsfor Employment Income Earner and Application for Basic Exemption of Employment Income Earner and Application for Exemption
for Spouse of Employment Income Earner and Application for Exemption of Amount of Income Adjustment for 2020 )
・If you need to correct or declare, please mention in the pertinent column, using a red pen. ・If you take basic exemption or special exemption for spouse, in accordance with tax revisions, you need to enter necessary
information in this application form and submit it. (If not entered or submitted, you might not be able to take the deduction.)
-3-
Ⓖ Deduction for social insurance premiums (Please declare, confirming the classification.)National Pension・・・1 * Certificate required.National Pension Fund・・・2 * Certificate required.Others・・・3(National Health Insurance, arbitrarily continued health insurances before changing jobs, etc.)Please enter the amount of social insurance premiums, paid by yourself during 2020. Please note that such social insurance premiums, withhold from salary/bonus/pension, as health insurance and employees' pension, are not to be entered.
Ⓗ Deduction of premiums for small enterprise mutual aid system, etc.Please enter, based on the description in the deduction certificate for insurance premiums at hand.
妻
給与 太郎 本人▽△生命 介護 10 給与 太郎 20,000
給与
株式会社 あかさたな東京都千代田区丸の内 7 - 7 - 7 △▽ビル 4F
1000-00025
給与 太郎
0123456789123
○○生命 養老 20 48,000
▽△生命 がん 20 119,000給与 太郎 給与 桃子
妻
▽△生命 年金 10 95,000給与 太郎
30,00010個人年金◇◇生命
2.28
△△損保
○○損保 旧長期 20 12,000給与
太郎本人給与 太郎
×× 損保 地震火災 15,000
20,0005地震
48 4 20
国民年金 日本年金機構1 給与 桃子 56,000
レ
2
給与 桃子
550,000 550,000
12,000
給与
太郎
本人給与 太郎5.10
10,000
1234567
001 - 0000
0123456789
北海道札幌市北区南十条 1 - 1 - 1
マンション 101
ⒹApplication for Exemption of Amount of Income AdjustmentIt is subject to exemption, in case your main employment income exceeds ¥ 8,500,000 and
it meets a certain requirements. (※ Please refer to the application form for details.)
※ Since the calculation is made, based on the declared content in the Application for (change in)
exemption for dependents for employment income, you do not have to enter in this column, etc.
※ Please inform 【[email protected]】 by e-mail, in case there are more than one income
earner in the same household, your employment income exceeds ¥ 8,500,000, and there are
dependents, who are not declared as your deduction-eligible dependents (Not mentioned in the
Application for (change in) exemption for dependents).
Ⓕ Deduction for earthquake insurance premiums (It is necessary to enter
in the thick-frame part.)The entry column for earthquake insurance premiums is divided for 「Earthquake insurance
premiums」 and 「Old long-term nonlife insurance premiums」. Please enter, based on the
description in the deduction certificate for insurance premiums at hand. (In case one contract has
「Earthquake insurance premiums」 and 「Old long-term nonlife insurance premiums」, please
enter each insurance premium in the same line.)
Ⓐ Please enter/confirm your name and resident registered address and
affix your seal.
ⒷPlease indicate your total estimated income amount within this year.
(※ Income means the amount, with necessary expense deducted from
revenue.) For the calculation of total estimated income amount, please
use the "Calculation table of total estimated income amount", which is the
back side of the application form.
<Note>
・If your total estimated income amount is not indicated yet, we calculate it, regarding the
total income amount, calculated by this company, based on the year-end tax adjustment
result, as this year's total estimated income amount.
If you have other incomes, than employment income at this company, please be sure to mention
those correctly. Errors in the entry, if any, may lead to incorrect deduction calculation.
Ⓒ If your total income is ¥10,000,000 or less, and the total income amount
of your spouse in the same household is ¥1,330,000 or less, please enter
necessary information in the column of exemption for spouse, etc. ※Same spouse information, as the one in the application for (change in) exemption for
dependents, has been typed out, in advance. However, as the application can not be
made, if your total income exceeds ¥ 10,000,000, please erase the spouse information by
double line, in the case.
【Type of Income】Please select 「2: Salary 3: Old-age/Retirement 4: Others 」•For multiple incomes, please enter the amounts in separate lines.
【A~C Column】A column ・・・・ Please indicate your estimated income amount within 2020.
B column ・・・・ Necessary expense amount (2: If salary is selected, please refer to "Method to
calculate employment income total amount", in the back side of the application form.)
C column ・・・・ Please indicate 「Amount in A column」 - (Minus) 「Amount in B column」【Exemption amount for spouse or Special exemption amount for spouse】Please refer to the "Calculation table of exemption amount", in the back side of the application
form.
【Column for non-resident spouse】If an eligible spouse for exemption or a spouse, to whom exemption for spouse is applied, is a
non-resident (Individuals who do not have addresses in Japan, and have not had domiciles in
Japan continuously for more than one year till the present), please put a ○ mark
in the "Non-resident family" column.
Please add remitted amount, etc.
in the"In the same household" column.
H
新(New): insurance contracts concluded on or after January 1, 2012
旧(Former): insurance contracts concluded on or before December 31, 2011
E
F
G
C
D
<Note>
・As for the scope of a spouse, to
whom application for exemption for
spouse or special exemption for
spouse is applied, please refer to the
right.
A
B
No Faxed/CopiedForm Accepted
Remarks for tax revisions have been applied to the following two
points since 2020.
1: Handling of basic exemption
(Those, who have other incomes than employment income, are requested to confirm B.)
In accordance with tax revisions, the deductible amount is to be calculated, based on the
description in "Estimated amount of your income" in the B column.
2: Establishment of Amount of Income Adjustment
(Those, whose main employment income exceeds ¥ 8,500,000, are requested to confirm D.)
Though we calculate the exemption amount for the applicable persons, based on ① the application
for (change in) exemption for dependents for 2020, there are some cases, in which our company is
not able to calculate. Please confirm so that no omission is made.
・This certificate includes <General> and
<Care Medical Treatment> in one sheet.
・In case continuously paid till December,
you are able to mention the estimated
amount as of the end of December.
Ⓔ Deduction for life insurance premiums (It is necessary to enter in the
thick-frame part.)Deduction for life insurance premiums is divided into the three entry columns of General/Care
Medical Treatment/Personal Pension. Please enter, based on the description in the deduction
certificate for insurance premiums at hand.
<General> The deduction certificate for insurance premiums, showing 「For general」, etc., is
applicable. By the way, the attachment of a deduction certificate is not necessary, only when it is
the insurance premium under the old classification and is the payment of ¥ 9,000 or less.
(Please note that some falls under the classification of general, even though the name of insurance
type is 「Pension」.)
<Care Medical Treatment> The deduction certificate for insurance premiums, showing
「For care」, is applicable.
<Personal Pension> The deduction certificate for insurance premiums, showing
「For personal pension」, is applicable.
1,330,000 yen or less(2,015,999 yen or less)
Over 1,330,000 yen(Over 2,015,999 yen)
Required or not to fill inApplication for Exemption for
Spouse
Estimated total amount of your income this year(Your estimated income amount, in case you haveemployment income only and are not subject to
exemption of amount of income adjustment)
10,000,000 yen or less(11,950,000 yen or less)
Over 10,000,000 yen(Over 11,950,000 yen)
Estim
ate
d t
ota
l am
ount
ofy
our
spouse's
incom
e t
his
year
(Estim
ate
d a
mount
of
your
spouse's
revenue in c
ase o
fem
plo
ym
ent
revenue o
nly
)
〇Requested to be filled in
×Not requested to be filled in
×Not requested to be filled in
×Not requested to be filled in
1,100,000
Q1: I have not received “保険料控除証明書 (insurance premium
deduction certificate)” from the
insurance company yet and
cannot submit application forms.
Q7: I do not know if my
dependent’s income exceeds
¥1,030,000.
You cannot apply for deduction for medical expenses in year-end tax adjustment. Please file your final tax return by yourself. Please inquire at your regional tax office for details.
Q8: Can deduction for medical
expenses/tax payment for
Furusato (hometown) be declared ?
?
What if the
following
happens?
Q2: I noticed that I had forgot
to enclose the insurance
premium deduction certificate
after submission of the forms.
Q6: Your family members are
increased after the submission
of an application form and the
declaration content is insufficient.
Please mention the situation at the time of entry in the application.
If the declared content is changed by December 31, Reiwa era 2 (2020), after submission,
please submit the "Report of result content/request for correction for Reiwa era 2 (2020)“
by January 7 (Thu), Reiwa 3 (2021).
We will make the settlement of the excess/deficiency of difference from year-end-tax adjustment calculation
in the payroll of February, Reiwa era 3 (2021).
※In case the e-pay Meisai (Slip) is used, the viewing/printing of
「Report of result content for 2020/request for correction」 is possible in the e-pay Meisai (Slip).
If you have corrections, please submit by January 7 (Thu), 2021.
Please submit the documents, already obtained, and the application by the due date.
Additional procedures can be taken, through the following submission of the documents,
which can not be in time for the due date. When you send those, you need to mention the
"Inquiry No.", "Company name", "Employee ID No.", and "Your name",
as shown in the enclosed notice of this document.
Please submit those, surely attached with the above personal information.
▽Mailing Address▽Year-End Tax Adjustment Center, Payroll Inc.
▽Attachment method of "Inquiry No.", "Company name", "Employee ID No.", and "Your name"▽Mehod ①: To enclose a memo, showing the personal information
Please enclose a memo, etc., showing the necessary information,
and send it to the year-end tax adjustment center.
Method ②: To wait till year-end tax adjustment results are distributed (viewed)
by our company
Please attach it to the attachment column in the reverse side of the
"Report of result content/request for correction for Reiwa era 2 (2020)", to be sent
to you after year-end tax adjustment, and send it , using the enclosed
"Return-mail envelope".
※ Due date: Surely to reach by January 7 (Thu), Reiwa era 3 (2021)
※ In case using the e-pay Meisai (Slip), please view/print the "Report of result content/request for correction
for Reiwa era 2 (2020)".
Frequently asked question: Special credit for loans relating to a dwelling
-4-
If you apply for special credit for loans relating to a dwelling.
*Please visit our website for details on “Application for Special Credit for Loans Relating
to a Dwelling (and/or extension/remodeling, etc.) of Employment Income Earner”.
I have
purchased
a house in
2019 or
before.
If you purchased a house in 2020, please
file final tax return.
I have anapplication formfor special credit forloans relating to adwelling for 2020.
I have a loan
balance
certificate
for 2020.
Submission
NO
Please consult with your
regional tax office.
NO
Please consult with thefinancial institution who
loaned you.
NO
【To the employees who joined the current company within this year 】In case the persons, who had been given the “Special credit for loans relating to a dwelling” in year-end tax adjustment also in or
before the previous year, changed jobs, etc. within this year (when a salary payer changed from the previous years):
Please submit the “Certificate for special credit for loans relating to a dwelling for 2020 year-end tax adjustment”, issued by
the tax office. ※ The persons, who used the dwelling for residential purpose in or before 2010, are requested to apply for the
issuance of the “Certificate for special credit for loans relating to a dwelling (and/or specific extension/remodeling, etc.) for
year-end tax adjustment” at the tax office, where a final return was filed, and submit the certificate.
If you used a dwelling house for residence purpose in or before 2010, and received “special credit for loans relating
to a dwelling” in or before previous year】If you receive the special credit under the same salary payer (have not changed jobs) this year,
・・・Please circle “有” in the Remarks column.
【If you have joint debtors or you have refinanced your loan】If the above is applicable to you, different computation method will be applied to compute the deduction amount.
Therefore, please describe the following in “Remarks” column in the Application for Special Credit for Loans
Relating to a Dwelling (and/or specific extension/remodeling, etc.) of Employment Income Earner for 2020”.
* If there is no description of the following, we cannot compute your deduction amount properly.
In that case please note that we might contact you for inquiry.
▽If you have joint debtors▽Signatures/Seals of your joint debtors (if they are employment income earners, their company name and address
as well) are required in "Remarks" column in “Application for Special Credit for Loans
Relating to a Dwelling (and/or specific extension/remodeling, etc.) of Employment Income Earner".
Please write “私(連帯債務者)は連帯債務者として、住宅借入金等の残額○○○円のうち、○○○円を負担することとしています(I am responsible for ¥○○○ out of the loan balance ¥○○○ as a joint debtor)”, along with your joint debtors’signature/seal.
* Please write responsible amount or ratio, address, name with seal.
* If the responsible ratio is unknown, please inquire at the tax office where you have filed your final tax return.
▽If you have refinanced your loan, please write as the following example▽Please write “The initial loan balance immediately before refinancing is ¥○○○” in “Remarks” column.
Please use red ink.
Please refer to below.
Please fill in necessaryitems, affix your seal, andenclose in thecertificate envelope.
※Please do not enter "your personalidentification number",even if there isa column for the number in the "Application for Special Credit for Loans Relating to a Dwelling".
■Website・・・http://www.payroll.co.jp/nenmatsu/gensen.htmlOur answers to various questions about year-end tax adjustment are mentioned in FAQ. English answers are also available.
[* Login ID is required to access the website]
ログインID・・・02tax ペイロール 検索 Linked from the top
screen of our website
◆Service Period・・・ Thursday, October 13, 2020 –Friday, February 26, 2021* Closed on Saturdays, Sundays, national holidays, and year-end/new year (December 29 – January 3)
Regarding questions
Q5: As the documents to be
filled out regarding spouse
have been increased,
how to fill out is not clear.
① For those, who enter the name, etc. of a spouse in the "Application for (change in) exemption
for dependents":
・In case your income is ¥ 9,000,000 or less
You are able to enter a spouse with total income amount of ¥ 950,000 or less.
・In case your income exceeds ¥ 9,000,000
You are able to enter an eligible disabled spouse with total income amount of ¥ 480,000 or less.
② For those, who enter the name, etc. of a spouse in the "Application for exemption for spouse" :
※If no entry is made in this application, exemption for spouse/special exemption for spouse are not acceptable.
・In case your income is ¥ 10,000,000 or less
You are able to enter a spouse with total income amount of ¥ 1,330,000 or less.
・In case your income exceeds ¥ 10,000,000
You are not able to make the application.
Please do not enter the name, etc. of your spouse in this column.
(Even if you enter, it will be out of exemption.)
Q3:What is different between
widow and single parent ?
No Faxed/CopiedForm Accepted
Q4 :What is the difference between
income and revenue ?
The condition is that both do not have spouses (including common-law ones), and each total estimated
income amount is ¥ 5,000,000 or less. On top of that, each is divided on the following conditions.
Single parent (Applied to both men and women) ⇒ Having a child with gross income amount of ¥ 480,000
or less in the same household
Widow (Applied to women only) ⇒ Divorced from a husband and having dependents, other than children,
or whether the husband is alive or dead is not known
Income is the amount, with necessary expenses deducted from revenue.
In case of employment income only, "Employment income exemption amount",
corresponding to necessary expenses, is set, and differs in each revenue amount.
Please refer to the reverse side of 「Application for Deduction for Insurance Premiums and Application
for Basic Exemption and Application for Exemption for Spouse and Application for Exemption of Amount
of Income Adjustment for 2020」 for details.
Example) Income in case annual revenue is ¥ 4,500,000:
Income = ¥ 4,500,000 - ¥ 1,340,000
(Employment income exemption amount) = ¥ 3,160,000
As for such details, as necessary expenses for other incomes, than employment income,
please make an inquiry to a tax office with jurisdiction over your area.