Tax
Salary Income Deduction and Specific Expense Deduction
January 1, 2026
This article explains the salary income deduction and the specific expense deduction available to salaried workers. If your work-related expenses exceed the standard deduction, you may be able to reduce your taxable income by filing a tax return.
The salary income deduction is a system that subtracts a fixed deduction amount from your salary income. It covers certain specific expenses such as commuting costs, work-related travel expenses, and training fees. If your actual specific expenses exceed the standard deduction amount, you can deduct the excess by filing a final tax return (kakutei shinkoku).
Source
国税庁
This information is reference material based on official announcements. Always verify accurate information on official websites or with relevant authorities.