Revision of Basic Exemption and Deduction for
Employment Income
While the amount of Basic Exemption has increased from 380,000 yen to 480,000 yen,
the deduction amount for Employment Income has been decreased by 100,000 yen
for all tax paying individuals. Due to this revision,
the form for Application for Exemption for Spouse of Employment Income Earner
now includes Application for Basic Exemption of Employment Income Earner
and Application for Exemption of Amount of Income Adjustment
For details about this change in exemption and deduction amount, refer to the brochure
available at Ministry of Finance website
Refer to Section 5 “Revisions to Income Tax (Revised 2018)” of the brochure.
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