Dependent deduction - Dependent school

Japanese: 扶養控除 - ふようこうじょ

A deduction from the total income amount in the process of calculating income tax. If an income taxpayer has dependents under the Income Tax Act, a certain amount is deducted depending on the number of dependents. Dependents eligible for deduction are relatives other than the spouse (blood relatives within the sixth degree of kinship and relatives by marriage within the third degree of kinship), or children (foster children) entrusted to the care of the prefectural governor or elderly people entrusted to the care of the mayor of a city, town, or village, who meet all of the following requirements: they share the same household as the taxpayer, their total annual income is 380,000 yen or less, in principle they have not received any salary as a full-time employee of a blue return filer (→ blue return filer) during the year, and they are not a full-time employee of a white return filer. In addition, they are classified as general dependents, specific dependents (aged 16 to 23 as of December 31), and elderly dependents (aged 70 or over as of December 31), and the amount of dependent deduction varies depending on whether the dependent is a special disabled person living together or not. The Local Tax Act also provides for a dependent deduction system for individual resident taxes.

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

Japanese:

所得税を計算する過程で総所得金額から差し引く所得控除の一つ。所得税の納税義務者に所得税法上の扶養親族がいる場合，その人数によって一定額が控除される。控除の対象となる扶養親族とは，配偶者以外の親族（6親等内の血族および 3親等内の姻族），または都道府県知事から養育を委託された児童（里子）や市町村長から養護を委託された老人で，納税者と生計を一にしていること，年間の合計所得金額が 38万円以下であること，原則として青色申告者（→青色申告）の事業専従者としてその年に一度も給与の支払いを受けていないこと，白色申告者の事業専従者でないこと，のすべての要件にあてはまる者をさす。さらに，一般の扶養親族，特定扶養親族（12月31日現在，満 16歳以上 23歳未満），老人扶養親族（12月31日現在，満 70歳以上）に区分され，扶養親族が同居特別障害者であるか否かによって扶養控除額が異なる。地方税法においても個人の住民税について扶養控除の制度がある。

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