2020 (R02) Major Changes for Year-End Tax Adjustment ②Revision to Single Parent Deduction

A new Single-Parent Exemption has been established to replace the conventional
Exemption for widows and widowers. For eligibility and other details,
please refer to the brochure available on the Ministry of Finance website.

https://www.mof.go.jp/english/tax_policy/publication/tax010/e_03.pdf

Refer to Section 3 “Personal Exemption” of the brochure.