Daily Life
Income Adjustment Deduction and Tax Settlement
July 16, 2026
This article provides information about the income adjustment deduction and how salaried workers settle their tax amounts. If you have income from multiple employers or wish to claim a medical expense deduction, a final tax return is required. Please check whether the year-end tax adjustment at your workplace is sufficient for your situation.
The income adjustment deduction applies to salaried workers who have children or family members with severe disabilities. In addition, salaried workers have their tax amount settled through the year-end tax adjustment (nenmatsu chosei) carried out by their employer. However, if you receive income from two or more employers, or if you wish to claim a medical expense deduction, you will need to file 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).
This information is reference material based on official announcements. Always verify accurate information on official websites or with relevant authorities.