Types of income deductions that can be applied if you were a non-resident during the year

The income deductions available to residents and non-residents are different.

This time, we will explain the income deductions available to those who were non-residents for a period during the year, divided into the following cases:

• If you are a non-resident throughout the year
• If you become a resident from a non-resident within the year
• If you become a non-resident from a resident within the year

If you are a non-resident throughout the year

・Miscellaneous loss deduction (only applies to assets in Japan)

・Donation deduction

・Basic deduction

only applies.

If you become a resident from a non-resident within one year

・Miscellaneous loss deduction (however, during the non-resident period, this is limited to assets in Japan)

・Donation deduction

・Material deductions such as social insurance premium deduction, life insurance premium deduction, and earthquake insurance premium deduction
(only for payments made during the resident period)

・Personal deductions such as spouse deduction and dependent deduction
(determined based on the current situation as of December 31st of that year)

can be applied.

If you become a non-resident from a resident within one year

・Miscellaneous loss deduction (however, during the non-resident period, this is limited to assets in Japan)

・Donation deduction

・Material deductions such as social insurance premium deduction, life insurance premium deduction, and earthquake insurance premium deduction
(only for payments made during the resident period)

・Personal deductions such as spouse deduction and dependent deduction

1. If you have registered a tax agent

→ Determined based on the current situation as of December 31 of that year

2. If you have not registered a tax agent

→ Current situation at the time of departure

can be applied.

Conclusion

This time we have provided a brief explanation of the types of income deductions that can be applied if you were a non-resident for any period during the year.

If you were a resident for any period within the year, the scope of income deductions that can be applied is wider.

If there are any applicable income deductions, be sure to apply them proactively.

Please contact us if you have any questions.

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都築太郎税理士事務所/Tsuzuki Taro Tax Accountant Office

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