Housing deduction related
Other deduction related
Others
Housing deduction related
Question I purchased a house this year. What should I do?
Answer In order to be eligible for the total housing loan deduction, you must file an income tax return for the first year you acquired the house at the tax office (if you purchased the house in 2025, you must file the income tax return in February 2026 or later).
Starting with the next year end tax adjustment (for the year 2026), it is possible to file a tax return for the total housing loan deduction, etc. together with the tax return through YTA wizard of Workcloud.
Note: Please contact the tax office directly for specific procedures for filing a tax return.
(Period of tax return: February 16, 2026 to March 16, 2026 Filing location: Tax Department under its jurisdiction)
Question Can I claim the housing deduction through the year end tax adjustment?
Answer You can do this with it after the second year of acquiring the home (the first year must be done through a tax return).
Question What additional documents are required for the housing deduction?
Answer Original document(s) that records the outstanding balance of your loan, issued by your housing loan agency or bank. Original form to claim housing purchase deductions, issued by Tax Office (the page for 2025)
■Housing loan balance certificate
If you are using more than one organization to obtain your loan, please submit all the documents from each.
■Housing loan special deduction declaration form
<For those who started their residence after January 2020 and who requested receiving their certificates electronically when filing their first year’s tax return>
Upload the certificate with QR code in a PDF file instead of paper form from the YTA Wizard in Workcloud.
For more information, please refer to the next question, “How can I receive the Housing loan special deduction declaration form?” for details.
Question How can I receive the Housing loan special deduction declaration form?
Answer Depending on the timing and conditions of occupancy, there are two options: “obtain in paper form” and “obtain in digital file”.
＜Those who started their residence before or after January 2020 and did not request receiving their certificates electronically when filing their first year’s tax return＞
Obtain it in paper form.
The forms to claim housing purchase deductions are usually mailed to you directly from your tax office after filing your final tax return in the following year of purchasing a house. In the case you have not received them, please ask for them at your local tax office.
Note: “Housing loans special exemption certificate" is the format of certificate issued after June 2012 and the version of before June 2012 is different. The certificate issued after June 2012, can also be used as the declaration form.
＜Those who started their residence after January 2020 and who requested receiving their certificates electronically when filing their first year’s tax return＞
Obtain it electronically.
Receive the digital data of "Housing loan special deduction form" via e-Tax. After that, download the declaration form with QR code as a PDF file using the "QR code-attached certificate creation system". Upload the downloaded PDF file to Workcloud.
Differences from the past regarding Housing loan special deduction declaration form
Other deduction related
Question What documents are required to be submitted if my spouse or dependent outside of Japan for the deduction?
Answer You need "Proof of family relationship" and "Proof of money transfer."
Note: For more information, please click here.
Question What documents are required to be submitted if a spouse or dependent subject to the exemption is a person with disabilities?
Answer You need "Photo copy of booklet for the disability."
Question Where do I enter the deduction for medical expenses in the Year end tax adjustment Wizard?
Answer You cannot file a medical expense deduction through year end tax adjustment. To be eligible for the medical expense deduction, you must file an income tax return.
Question I joined the company in the middle of this year. I had income from my previous company until the middle of this year, what documents do I need to submit?
Answer Those who have income from a previous company up to the middle of this year and have not yet submitted the "Compensation details for the Year 2025" from the previous company must submit it in the year end tax adjustment.
Note: Those with “乙(Otsu)” classification will not be eligible for year end tax adjustment. You will need to file tax return.
Question Do I need to submit or request for a certificate for the company's DC (corporate defined contribution) and matching contributions?
Answer No submission or request is required.
Question What should I do if my small-medium enterprise (SME) mutual insurance premiums (company pension plan /individual pension plan, etc.) are paid from October of this year?
Answer As soon as you receive your certificate, you must submit it. If you submit it late, you must do so with your tax return.
Question I joined the company in the middle of this year. I had a company's DC (corporate defined contribution) at my previous company, but my current company does not have one, so I transferred to an individual pension subscriber premiums. In that case, what should I do about the year end tax adjustment?
Answer For individual pension subscriber premiums, a "Certificate of Payment of Premiums for Small-scale Enterprise Mutual Aid, etc. (小規模企業等掛金払込証明書)" issued by the National Pension Fund Association is required. Please declare the amount shown on the certificate.
Question What is the alternative to a certificate of deduction for social insurance premiums (national pension)?
Answer ATM payment slips and receipts for payments made at convenience stores, etc. can be substituted.
Question What is the difference between “New XX Premiums” and “Old XX Premiums” under “Category” displayed on General life insurance and Private pension insurance?
Answer “New” if the contract was signed on or after January 1, 2012; “Old” if the contract was signed before December 31, 2011.
(Example)
・New General Premiums General life insurance under the new system (policies concluded on or after January 1, 2012) Name displayed until last year “New premium”
・Old General Premiums General life insurance under the old system (policies concluded before December 31, 2011) Name displayed until last year “Old Premium”
Question How can I deduct "hometown tax payment (ふるさと納税)"?
Answer You must file a tax return, as you cannot take deductions through year end tax adjustment.
Note: If your hometown tax payment is within 5 municipalities and you have applied for the "One-Stop Special Exception System (ワンストップ特例制度)," you do not need to file an income tax return.
Question What should I do if my dependent is no longer eligible for my dependent's exemption, e.g., due to employment, etc.?
Answer If your family member is not deductible as a dependent and has not yet registered in Workcloud, please submit a request with “Tax deductible: No” for that family member.
Please refer to this manual for input instructions.
2025 Year-End Tax Wizard User Manual③Confirmation of spouse /family information
10. Dependents information: Those who have registered their family dependents
Notes: If “Social insurance dependent: No” at the same time, please contact your company's HR or other department in charge.
If so, please let them know whether you plan to use the same settings as above next year (2026), or whether you plan to use different settings than this year.
Question What are the conditions for the "Deduction of dependent for the same household (特定親族特別控除) for family member"?
Answer Family member is eligible for this deduction if both of the following conditions are met:
・The family member aged 19 or older but under 23 who is a household with you as a resident.
・That family member's taxable total income for the year is over 580,000 yen but not exceeding 1,230,000 yen (or over 1,230,000 yen but not exceeding 1,880,000 yen if the income consists only of salary income).
*This category of family members also includes foster children who have been entrusted for care under the provisions of the Child Welfare Act.
If the total income of a family member is 580,000 yen or less, they are not eligible for the Deduction of dependent for the same household but are eligible for the Deduction for dependents.
If you wish to claim the Deduction of dependent for the same household (特定親族特別控除) on year-end tax adjustments, you must submit a “給与所得者の特定親族特別控除申告書” to your employer.
Others
Question What if I want to include my spouse as my tax dependent next year, but his/her expected income is unknown?
Answer If you cannot anticipate any income at this time, enter "0".
Question I have group insurance. How do I make a year end tax adjustment?
Answer The group insurance already reflects the amount, so there is no need for you to enter it.
If your company has the certificate, it does not need to be submitted by you. However, if you have the certificate, please submit it.
Question Do I need to enter the resident tax in the year end tax adjustment?
Answer Resident tax is not handled for year end tax adjustments and should not be entered.
Question I plan to file a tax return/blue return. Do I need to complete the year end tax adjustment wizard?
Answer Please complete the year end tax adjustment wizard for the portion paid as salary by your company, as a year end tax adjustment is required. After that you should also file your tax return/blue tax return.
Question My income this year is over 20.000.000. Do I need to apply for the year end tax adjustment wizard?
Answer Please be sure to complete the year end tax adjustment wizard. If your income exceeds 20 million yen, you do not need to file a claim for deduction for insurance premiums or the total housing loan deduction (corresponding to your tax return) since they are not subject to the year end tax adjustment calculation, but by completing the year end tax adjustment wizard, you will be required to submit a dependents tax (扶養控除申告書) for current and next year.
View here for Japanese.