Salary Income Deduction and Specific Expense Deduction

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 "タックスアンサー" https://www.nta.go.jp/taxes/shiraberu/taxanswer/index2.htm This article was reorganized by ＳＩＡデジタルテクノロジー株式会社 based on the above source. ※This language version is a machine translation from the Japanese version (ＳＩＡデジタルテクノロジー株式会社).