Employment income deduction - Employment income deduction

Japanese: 給与所得控除 - きゅうよしょとくこうじょ

A term used in the Income Tax Act. Wages, salaries, bonuses, annual allowances, pensions, annuities (excluding lump-sum annuities), and salaries of the same nature are called employment income under the tax law, and are a certain amount that can be deducted from the amount of income when calculating taxable income as an estimated deduction of necessary expenses associated with work when imposing income tax and local resident tax. Some people believe that the living expenses of workers should be treated as expenses necessary for the reproduction of the labor force for income tax purposes, but in all countries, expenses that are subject to the employment income deduction are limited to special expenses associated with occupational needs, and there are no examples of extending it to living expenses in general. The amount of the employment income deduction is stipulated in Article 28 of the Income Tax Act, Article 23, Paragraph 1, Item 5, and Article 292, Paragraph 1, Item 5 of the Local Tax Act.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

所得税法上の用語。賃金，俸給，賞与，歳費，年金，恩給 (一時恩給を除く) およびこれらの性質を有する給与を税法上給与所得と呼び，所得税および住民税の課税に際して，勤労に伴う必要経費の概算控除として，課税所得の計算にあたって収入金額から控除を認める一定金額。一部に勤労者の生活費は労働力の再生産に必要な経費として所得課税上扱われるべきであるとする意見もあるが，各国とも給与所得控除の対象とする経費は職業上の必要に伴う特別の経費に限られており，生活費一般に拡張する例はみられない。なお給与所得控除の金額については，所得税法 28条，地方税法 23条1項5号，292条1項5号に定められている。

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