Author : HASSAN MD TAREQ | Updated : 2020/11/02

What is year end adjustment in Japan?

年末調整 (Nenmatsu chōsei → Year end adjustment)
Year-end adjustment is the process of adjusting the excess or deficiency of income tax by comparing the one-year income tax payable by the employee with the amount of income tax deducted from the employee’s monthly salary or bonus

Links:

List of documents/forms required to apply for tax exemption:

Details are below with images and description

Tax exemption for dependents

If you have dependent(s), the money spent/sent to dependent will be elligible for tax exemption.

The form needs to be filled up and submitted (dependent): 給与所得者扶養控除 申告書

The form is also known as MARUFU

Why it is called MARUFU?

Why is it called MARUFU?

How to fillup MARUFU form? See below

MARUFU form Japanese

(Image is .svg format, zoom to see clearly -> ctrl + ‘+’)

MARUFU form National tax agency (Japan)

MARUFU form English

(Image is .svg format, zoom to see clearly -> ctrl + ‘+’)

English version of MARUFU form - National tax agency (Japan)

How to fillup MARUFU form

(Image is .svg format, zoom to see clearly -> ctrl + ‘+’)

How to fillup MARUFU form

Sample of MARUFU form filled up

Following information used in the sample

〒115-004

東京都 北区 赤羽南 2丁目 16番 11号 
DIAMOND TRADING LTD-◯◯◯

B. 控除対象扶養親族(16歳以上)(平17.1.1以前生)

Sample of tax exemption for dependents declaration form

Tax exemption for spouse

Form Japanese

Tax exemption for spouse form

Form English

English version of tax exemption for spouse form

How to fillup

How to fillup tax exemption for spouse form

※ A ・ B : After each description, if the estimated amount of salary income during this year exceeds 8.5 million yen and meets any of the following three conditions (①②③): fill out ④. For ④:

  1. The person is a specially disabled person
  2. There are dependent relatives under the age of 23
  3. There is a spouse or dependent relative who has the same livelihood as a specially disabled person

Sample of filled up form

Sample of tax exemption for spouse form

Tax exemption for insurance premium

Form Japanese

Tax exemption for insurance premium form

Form English

English version of tax exemption for insurance premium form

How to fillup?

How to fillup tax exemption for insurance premium form

Sample of filled up form

Sample of tax exemption for insurance premium form

Additional required documents

Income withholding tax certificate

Remittance statement

Remittance statement

Dependent relationship certificate (関係証明書)

Dependent relationship certificate (関係証明書)

Japanese translation of dependent relationship certificate (関係証明書 翻訳版)

Japanese translation of dependent relationship certificate (関係証明書 翻訳版)

And:

How to submit?