(1) Expenditure to be deductible for specified expenditure
The expenditures that can be deducted from specific expenditure (those subject to specified expenditure deductions before revision) are as follows.
(A) Expenditure for commuting which is generally considered necessary as a general commuter
(B) Certain expenditures that are normally deemed necessary for relocation due to relocation
(C) Expenditure for receiving training for the purpose of obtaining technology and knowledge directly necessary for duties
(D) Expenditure for acquiring qualifications directly required for duties (excluding certain qualifications)
(E) In the case of a single employee assignment or the like, a certain amount of expenses normally required for a travel between the place of work or the residence and the home
(2) Expansion of the scope of specific expenditure deduction
The following expenditure will be added to the scope of the specified expenditure deduction. The expenses necessary for improving and maintaining the job contents will be set as specified expenditures. However, if the sum of the amount of work required here exceeds 650,000 yen, it is limited to 650,000 yen.
(A) Eligibility for attorneys, certified public accountants, tax accountants, patent attorneys, etc. directly necessary for the performance of duties
(B) purchasing expenses related to duties, clothing costs of clothing worn in the workplace, and entertainment expenses (work necessary expenses) that are normally required for duties
(3) Application judgment of specific expenditure deduction · Review of calculation method
If the total amount of expenditure to be deducted for specific expenses exceeds the amount specified below in accordance with the classification in the following cases, the excess amount can be added to the salary income deduction amount.
(A) If the amount of income such as salary during that year is 15 million yen or less, the amount equivalent to one-half of the wage income deduction during that year
(B) When the amount of income of salary etc. exceeding 15 million yen during the year is 125,000 yen
(Note) Please note that the above revision applies to individual inhabitant tax at the time of income after FY 2013 and after FY2006.
Please do not hesitate to consult about the fixed tax return on the specified expenditure deduction.