[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"article:kakutei-shinkoku":3},{"meta":4,"markdown":78,"quiz":79},{"type":5,"articleId":6,"slug":7,"title":8,"titleEn":9,"category":10,"summary":11,"publishedAt":12,"image":13,"vocabulary":14,"quizId":77},"article","living-kakutei-shinkoku","kakutei-shinkoku","確定申告の基本 — 給与所得・副業・控除","Final Tax Return Basics — Salary Income, Side Jobs, and Deductions","living-in-japan","Comprehensive guide to Japan's annual tax return (確定申告): who must file (side income over ¥200,000, multiple employers, freelancers, those claiming itemized deductions), the strict filing window of February 16 to March 15 each year, the choice between e-Tax and paper submission, common deductions including 医療費控除 (medical expenses over ¥100,000), ふるさと納税 (one-stop exception), iDeCo, and 住宅ローン控除 (first year requires filing), and the difference between 青色申告 (blue, up to ¥650,000 special deduction) vs 白色申告 (white, simpler bookkeeping) for sole proprietors and freelancers.\n","2026-04-27T00:00:00Z","https:\u002F\u002Fimages.yamiyomi.com\u002Fliving-kakutei-shinkoku.png",[15,20,25,29,33,37,41,45,49,53,57,61,65,69,73],{"word":16,"reading":17,"meaning":18,"level":19},"確定申告","かくていしんこく","final tax return filing","N1",{"word":21,"reading":22,"meaning":23,"level":24},"所得税","しょとくぜい","income tax","N2",{"word":26,"reading":27,"meaning":28,"level":24},"副業","ふくぎょう","side job, side business",{"word":30,"reading":31,"meaning":32,"level":19},"給与所得","きゅうよしょとく","salary income",{"word":34,"reading":35,"meaning":36,"level":19},"控除","こうじょ","deduction",{"word":38,"reading":39,"meaning":40,"level":19},"医療費控除","いりょうひこうじょ","medical expense deduction",{"word":42,"reading":43,"meaning":44,"level":19},"住宅ローン控除","じゅうたくろーんこうじょ","housing loan tax credit",{"word":46,"reading":47,"meaning":48,"level":19},"青色申告","あおいろしんこく","blue tax return (with bookkeeping benefits)",{"word":50,"reading":51,"meaning":52,"level":19},"白色申告","しろいろしんこく","white tax return (simplified)",{"word":54,"reading":55,"meaning":56,"level":19},"個人事業主","こじんじぎょうぬし","sole proprietor",{"word":58,"reading":59,"meaning":60,"level":19},"還付","かんぷ","refund",{"word":62,"reading":63,"meaning":64,"level":24},"納税","のうぜい","tax payment",{"word":66,"reading":67,"meaning":68,"level":24},"申告書","しんこくしょ","declaration form",{"word":70,"reading":71,"meaning":72,"level":24},"経費","けいひ","business expenses",{"word":74,"reading":75,"meaning":76,"level":19},"帳簿","ちょうぼ","account book, ledger","living-tax-insurance-quiz","\n::para\n[確定]{かくてい:final, definite:N3}[申告]{しんこく:declaration:N3}とは、1[月]{がつ:month:N5}1[日]{にち:day:N5}から12[月]{がつ:month:N5}31[日]{にち:day:N5}までの1[年間]{ねんかん:year-long:N5}の[所得]{しょとく:income:N3}とそれに[対する]{たいする:against:N3}[所得税]{しょとくぜい:income tax:N2}を[計算]{けいさん:to calculate:N2}し、[税務署]{ぜいむしょ:tax office:N2}に[申告]{しんこく:to declare:N3}・[納税]{のうぜい:to pay tax:N1}する[手続き]{てつづき:procedure:N3}です。[申告]{しんこく:filing:N3}[期間]{きかん:period:N3}は[原則]{げんそく:as a rule:N2}として[翌年]{よくねん:the following year:N2}の2[月]{がつ:month:N5}16[日]{にち:day:N5}から3[月]{がつ:month:N5}15[日]{にち:day:N5}までの[約]{やく:approximately:N3}1ヶ[月間]{かげつかん:month period:N5}に[限ら]{かぎら:to limit:N3}れています。この[期限]{きげん:deadline:N3}を[過ぎる]{すぎる:to exceed:N3}と[無申告]{むしんこく:non-filing:N3}[加算税]{かさんぜい:additional tax:N2}や[延滞税]{えんたいぜい:delinquent tax:N1}が[課さ]{かさ:to impose:N2}れる[可能性]{かのうせい:possibility:N3}があります。\n\n#en\nA final tax return (kakutei shinkoku) is the procedure of calculating income and the corresponding income tax for one year (January 1 to December 31) and declaring\u002Fpaying tax to the tax office. The filing period is in principle limited to approximately one month, from February 16 to March 15 of the following year. Missing this deadline may result in additional tax for non-filing and delinquent tax penalties.\n::\n\n::heading\n[確定]{かくてい:final:N3}[申告]{しんこく:declaration:N3}が[必要]{ひつよう:necessary:N3}な[人]{ひと:person:N5}\n#en\nWho Must File a Final Tax Return\n::\n\n::para\n[会社員]{かいしゃいん:company employee:N4}の[多く]{おおく:most:N4}は[勤務先]{きんむさき:employer:N3}が[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}を[行う]{おこなう:to perform:N5}ため、[確定]{かくてい:final:N3}[申告]{しんこく:declaration:N3}は[不要]{ふよう:unnecessary:N3}です。しかし、[次]{つぎ:following:N3}に[該当]{がいとう:applicable:N1}する[場合]{ばあい:case:N3}は[申告]{しんこく:filing:N3}[義務]{ぎむ:obligation:N1}があります。①[給与]{きゅうよ:salary:N3}[収入]{しゅうにゅう:income:N3}が2,000[万]{まん:ten thousand:N5}[円]{えん:yen:N5}を[超える]{こえる:to exceed:N2}[人]{ひと:person:N5}、②[給与]{きゅうよ:salary:N3}[以外]{いがい:other than:N4}の[所得]{しょとく:income:N3}（[副業]{ふくぎょう:side job:N2}、[株式]{かぶしき:stock:N1}[譲渡]{じょうと:transfer:N1}[益]{えき:profit:N1}、[不動産]{ふどうさん:real estate:N3}[収入]{しゅうにゅう:income:N3}[等]{とう:etc.:N3}）が20[万]{まん:ten thousand:N5}[円]{えん:yen:N5}を[超える]{こえる:to exceed:N2}[人]{ひと:person:N5}、③2ヶ[所]{かしょ:locations:N3}[以上]{いじょう:or more:N4}から[給与]{きゅうよ:salary:N3}を[受け取って]{うけとって:to receive:N3}いる[人]{ひと:person:N5}、④[個人]{こじん:individual:N2}[事業主]{じぎょうぬし:business owner:N4}・フリーランスです。\n\n#en\nMost company employees do not need to file because their employer performs year-end adjustment. However, filing is mandatory in the following cases: (1) those whose salary income exceeds 20 million yen, (2) those with non-salary income (side jobs, stock transfer gains, real estate income, etc.) exceeding 200,000 yen, (3) those receiving salary from two or more employers, and (4) sole proprietors and freelancers.\n::\n\n::callout\n[頻出]{ひんしゅつ:frequently appearing:N1}[基準]{きじゅん:criteria:N1}：[副業]{ふくぎょう:side job:N2}[所得]{しょとく:income:N3}＝20[万]{まん:ten thousand:N5}[円]{えん:yen:N5}[超]{ちょう:exceeding:N2}で[申告]{しんこく:filing:N3}[必要]{ひつよう:required:N3}。ただし[副業]{ふくぎょう:side job:N2}の[住民税]{じゅうみんぜい:resident tax:N2}は20[万]{まん:ten thousand:N5}[円]{えん:yen:N5}[以下]{いか:or less:N4}でも[市町村]{しちょうそん:municipality:N2}への[申告]{しんこく:filing:N3}が[必要]{ひつよう:required:N3}。\n\n#en\nKey threshold: side income exceeding 200,000 yen requires filing. Note: even side income of 200,000 yen or less still requires resident tax filing with the municipality.\n::\n\n::heading\n[申告]{しんこく:filing:N3}するとお[得]{とく:benefit:N3}な[人]{ひと:person:N5}（[還付]{かんぷ:refund:N1}[申告]{しんこく:filing:N3}）\n#en\nWho Benefits from Filing (Refund Filing)\n::\n\n::para\n[申告]{しんこく:filing:N3}[義務]{ぎむ:obligation:N1}はないものの、[申告]{しんこく:filing:N3}することで[税金]{ぜいきん:tax:N2}が[戻って]{もどって:to return:N3}くる「[還付]{かんぷ:refund:N1}[申告]{しんこく:filing:N3}」もあります。[代表的]{だいひょうてき:representative:N3}な[例]{れい:example:N3}は、[年間]{ねんかん:annual:N5}[医療費]{いりょうひ:medical expenses:N2}が10[万]{まん:ten thousand:N5}[円]{えん:yen:N5}を[超えた]{こえた:exceeded:N2}[場合]{ばあい:case:N3}の[医療費]{いりょうひ:medical expenses:N2}[控除]{こうじょ:deduction:N1}、[住宅]{じゅうたく:housing:N3}ローンを[組んだ]{くんだ:to take out:N3}[初年度]{しょねんど:first year:N3}の[住宅]{じゅうたく:housing:N3}ローン[控除]{こうじょ:deduction:N1}（2[年目]{ねんめ:year:N4}[以降]{いこう:onwards:N3}は[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}で[適用]{てきよう:applied:N3}）、[寄附]{きふ:donation:N1}[金]{きん:money:N5}[控除]{こうじょ:deduction:N1}（ふるさと[納税]{のうぜい:tax payment:N1}を[ワン]{わん:one}ストップ[特例]{とくれい:exception:N3}で[処理]{しょり:to process:N3}しない[場合]{ばあい:case:N3}）、[年]{ねん:year:N5}の[途中]{とちゅう:middle:N3}で[退職]{たいしょく:retirement:N3}し[再]{さい:re-:N2}[就職]{しゅうしょく:employment:N1}しなかった[人]{ひと:person:N5}などです。\n\n#en\nEven when filing is not mandatory, \"refund filing\" can recover tax. Common examples: medical expense deduction when annual medical costs exceed 100,000 yen, housing loan tax credit in the first year (years 2 onward are handled via year-end adjustment), donation deduction (when furusato nozei is not handled via the One-Stop exception), and people who retired mid-year and did not re-employ.\n::\n\n::heading\n[主要]{しゅよう:main:N3}な[所得]{しょとく:income:N3}[控除]{こうじょ:deduction:N1}\n#en\nMajor Income Deductions\n::\n\n::para\n[所得]{しょとく:income:N3}[控除]{こうじょ:deduction:N1}は[課税]{かぜい:taxable:N2}[所得]{しょとく:income:N3}から[差し引いて]{さしひいて:to deduct:N3}[税負担]{ぜいふたん:tax burden:N2}を[軽く]{かるく:to lighten:N2}する[制度]{せいど:system:N3}です。①[医療費]{いりょうひ:medical expenses:N2}[控除]{こうじょ:deduction:N1}：[年間]{ねんかん:annual:N5}の[自己]{じこ:self:N1}[負担]{ふたん:burden:N2}[医療費]{いりょうひ:medical expenses:N2}が10[万]{まん:ten thousand:N5}[円]{えん:yen:N5}（または[総]{そう:total:N2}[所得]{しょとく:income:N3}の5%、いずれか[低い]{ひくい:lower:N2}[方]{ほう:one:N4}）を[超えた]{こえた:exceeded:N2}[額]{がく:amount:N2}が[対象]{たいしょう:target:N2}、[上限]{じょうげん:upper limit:N3}200[万]{まん:ten thousand:N5}[円]{えん:yen:N5}。②ふるさと[納税]{のうぜい:tax payment:N1}：[寄附]{きふ:donation:N1}[額]{がく:amount:N2}から2,000[円]{えん:yen:N5}を[引いた]{ひいた:subtracted:N3}[金額]{きんがく:amount:N2}が[所得税]{しょとくぜい:income tax:N2}と[住民税]{じゅうみんぜい:resident tax:N2}から[控除]{こうじょ:deducted:N1}。③iDeCo（[個人]{こじん:individual:N2}[型]{がた:type:N2}[確定]{かくてい:defined:N3}[拠出]{きょしゅつ:contribution:N1}[年金]{ねんきん:pension:N5}）：[掛金]{かけきん:contribution:N3}[全額]{ぜんがく:full amount:N2}が[小規模]{しょうきぼ:small-scale:N1}[企業]{きぎょう:enterprise:N1}[共済]{きょうさい:mutual aid:N3}[等]{とう:etc.:N3}[掛金]{かけきん:premium:N3}[控除]{こうじょ:deduction:N1}の[対象]{たいしょう:target:N2}。\n\n#en\nIncome deductions reduce taxable income, lowering tax burden. (1) Medical expense deduction: covers amounts exceeding 100,000 yen (or 5% of total income, whichever is lower) in annual out-of-pocket medical costs, capped at 2 million yen. (2) Furusato nozei: donation amount minus 2,000 yen is deducted from income tax and resident tax. (3) iDeCo (Individual-type Defined Contribution Pension): the full contribution amount is deductible under the small enterprise mutual aid premium deduction.\n::\n\n::para\n④[住宅]{じゅうたく:housing:N3}ローン[控除]{こうじょ:deduction:N1}（[正式]{せいしき:official:N3}[名称]{めいしょう:name:N1}：[住宅]{じゅうたく:housing:N3}[借入]{かりいれ:borrowed:N4}[金]{きん:money:N5}[等]{とう:etc.:N3}[特別]{とくべつ:special:N4}[控除]{こうじょ:deduction:N1}）：[年末]{ねんまつ:year-end:N3}の[住宅]{じゅうたく:housing:N3}ローン[残高]{ざんだか:balance:N3}の0.7%を[最大]{さいだい:maximum:N3}13[年間]{ねんかん:years:N5}にわたり[所得税]{しょとくぜい:income tax:N2}から[直接]{ちょくせつ:directly:N2}[控除]{こうじょ:deduct:N1}（[税額]{ぜいがく:tax amount:N2}[控除]{こうじょ:deduction:N1}）。[初年度]{しょねんど:first year:N3}は[必ず]{かならず:always:N3}[確定]{かくてい:final:N3}[申告]{しんこく:declaration:N3}が[必要]{ひつよう:required:N3}。⑤[生命]{せいめい:life:N3}[保険料]{ほけんりょう:insurance premium:N1}[控除]{こうじょ:deduction:N1}：[一般]{いっぱん:general:N2}・[介護]{かいご:nursing care:N1}[医療]{いりょう:medical:N2}・[個人]{こじん:individual:N2}[年金]{ねんきん:pension:N5}の3[区分]{くぶん:categories:N2}でそれぞれ[最大]{さいだい:maximum:N3}4[万]{まん:ten thousand:N5}[円]{えん:yen:N5}（[合計]{ごうけい:total:N3}12[万]{まん:ten thousand:N5}[円]{えん:yen:N5}）まで[控除]{こうじょ:deduction:N1}。\n\n#en\n(4) Housing loan tax credit (formally: special deduction for housing borrowings): 0.7% of the year-end housing loan balance is deducted directly from income tax (a tax credit) for up to 13 years. The first year always requires a final tax return. (5) Life insurance premium deduction: each of three categories — general, nursing\u002Fmedical, and individual pension — allows up to 40,000 yen (total cap 120,000 yen).\n::\n\n::callout\n[試験]{しけん:exam:N4}・[実務]{じつむ:practical:N3}[頻出]{ひんしゅつ:frequently:N1}：[医療費]{いりょうひ:medical expenses:N2}[控除]{こうじょ:deduction:N1}＝10[万]{まん:ten thousand:N5}[円]{えん:yen:N5}[超]{ちょう:exceeding:N2}（[上限]{じょうげん:cap:N3}200[万]{まん:ten thousand:N5}[円]{えん:yen:N5}）、ふるさと[納税]{のうぜい:tax payment:N1}＝[実質]{じっしつ:effective:N3}[負担]{ふたん:burden:N2}2,000[円]{えん:yen:N5}、[住宅]{じゅうたく:housing:N3}ローン[控除]{こうじょ:deduction:N1}＝[残高]{ざんだか:balance:N3}×0.7%×[最大]{さいだい:maximum:N3}13[年]{ねん:years:N5}。[初年度]{しょねんど:first year:N3}のみ[確定]{かくてい:final:N3}[申告]{しんこく:declaration:N3}[必須]{ひっす:mandatory:N1}。\n\n#en\nFrequently tested: Medical deduction = exceeding 100,000 yen (cap 2M yen). Furusato nozei = effective burden of 2,000 yen. Housing loan credit = balance × 0.7% × max 13 years. First year requires filing.\n::\n\n::heading\ne-Tax と [紙]{かみ:paper:N4}[提出]{ていしゅつ:submission:N1}\n#en\ne-Tax vs Paper Submission\n::\n\n::para\n[提出]{ていしゅつ:submission:N1}[方法]{ほうほう:method:N3}には3[種類]{しゅるい:types:N3}あります。①e-Tax（[電子]{でんし:electronic:N5}[申告]{しんこく:filing:N3}）：マイナンバーカードとIC[カード]{かーど:card}リーダー、またはマイナポータル[連携]{れんけい:integration:N1}でスマートフォン[認証]{にんしょう:authentication:N1}を[利用]{りよう:use:N3}。24[時間]{じかん:hours:N5}[受付]{うけつけ:reception:N3}、[添付]{てんぷ:attached:N1}[書類]{しょるい:documents:N3}の[一部]{いちぶ:some:N3}が[省略]{しょうりゃく:omission:N2}[可能]{かのう:possible:N3}、[還付]{かんぷ:refund:N1}が[早い]{はやい:fast:N4}（[通常]{つうじょう:normal:N3}3[週間]{しゅうかん:weeks:N4}[程度]{ていど:approximately:N3}）。②[税務署]{ぜいむしょ:tax office:N2}に[紙]{かみ:paper:N4}で[持参]{じさん:to bring:N3}・[郵送]{ゆうそう:mail:N2}：[従来]{じゅうらい:traditional:N1}[方式]{ほうしき:method:N3}、[還付]{かんぷ:refund:N1}[処理]{しょり:processing:N3}に1〜2ヶ[月]{かげつ:month:N5}かかることも。③[税理士]{ぜいりし:tax accountant:N1}に[依頼]{いらい:to request:N2}：[費用]{ひよう:fee:N3}は[発生]{はっせい:incurred:N4}するが[正確]{せいかく:accurate:N3}。\n\n#en\nThere are three submission methods. (1) e-Tax (electronic filing): use a My Number Card with an IC card reader, or smartphone authentication via Myna Portal integration. Available 24 hours, some attached documents can be omitted, refunds are faster (typically about 3 weeks). (2) Paper submission to the tax office in person or by mail: traditional method, refund processing may take 1-2 months. (3) Hiring a tax accountant: incurs a fee but is accurate.\n::\n\n::heading\n[個人]{こじん:individual:N2}[事業主]{じぎょうぬし:business owner:N4}：[青色]{あおいろ:blue:N4}[申告]{しんこく:declaration:N3}と[白色]{しろいろ:white:N4}[申告]{しんこく:declaration:N3}\n#en\nSole Proprietors: Blue Return vs White Return\n::\n\n::para\n[個人]{こじん:individual:N2}[事業主]{じぎょうぬし:business owner:N4}（フリーランス[含む]{ふくむ:including:N2}）には[青色]{あおいろ:blue:N4}[申告]{しんこく:declaration:N3}と[白色]{しろいろ:white:N4}[申告]{しんこく:declaration:N3}の[選択肢]{せんたくし:options:N1}があります。[青色]{あおいろ:blue:N4}[申告]{しんこく:declaration:N3}は[事前]{じぜん:in advance:N4}に[税務署]{ぜいむしょ:tax office:N2}へ「[所得税]{しょとくぜい:income tax:N2}の[青色]{あおいろ:blue:N4}[申告]{しんこく:declaration:N3}[承認]{しょうにん:approval:N2}[申請書]{しんせいしょ:application:N1}」を[提出]{ていしゅつ:to submit:N1}し（[原則]{げんそく:as a rule:N2}[開業]{かいぎょう:business start:N4}から2ヶ[月]{かげつ:months:N5}[以内]{いない:within:N3}、または[適用]{てきよう:apply:N3}したい[年]{ねん:year:N5}の3[月]{がつ:month:N5}15[日]{にち:day:N5}まで）、[複式]{ふくしき:double-entry:N2}[簿記]{ぼき:bookkeeping:N1}で[帳簿]{ちょうぼ:account books:N1}を[付ける]{つける:to keep:N3}ことで、[最大]{さいだい:up to:N3}65[万]{まん:ten thousand:N5}[円]{えん:yen:N5}（e-Tax[利用]{りよう:use:N3}+[電子]{でんし:electronic:N5}[帳簿]{ちょうぼ:bookkeeping:N1}[保存]{ほぞん:preservation:N1}[等]{とう:etc.:N3}の[要件]{ようけん:requirements:N3}を[満たす]{みたす:to satisfy:N3}[場合]{ばあい:case:N3}）の[特別]{とくべつ:special:N4}[控除]{こうじょ:deduction:N1}が[受け]{うけ:to receive:N3}られます。[簡易]{かんい:simplified:N2}[簿記]{ぼき:bookkeeping:N1}でも10[万]{まん:ten thousand:N5}[円]{えん:yen:N5}[控除]{こうじょ:deduction:N1}が[適用]{てきよう:applied:N3}。\n\n#en\nSole proprietors (including freelancers) can choose between blue (aoiro) and white (shiroiro) returns. The blue return requires submitting an \"Application for Approval of Blue Return for Income Tax\" to the tax office in advance (in principle within 2 months of starting business, or by March 15 of the year you wish to apply it), and keeping account books with double-entry bookkeeping. This grants a special deduction of up to 650,000 yen (when meeting requirements such as e-Tax use and electronic bookkeeping preservation). Even simplified bookkeeping yields a 100,000 yen deduction.\n::\n\n::para\n[白色]{しろいろ:white:N4}[申告]{しんこく:declaration:N3}は[事前]{じぜん:in advance:N4}[届出]{とどけで:notification:N2}[不要]{ふよう:unnecessary:N3}・[簡易]{かんい:simplified:N2}な[帳簿]{ちょうぼ:bookkeeping:N1}で[済む]{すむ:to suffice:N3}[反面]{はんめん:on the other hand:N3}、[特別]{とくべつ:special:N4}[控除]{こうじょ:deduction:N1}はなく、[赤字]{あかじ:loss:N4}の[繰越]{くりこし:carryover:N1}（[青色]{あおいろ:blue:N4}は3[年間]{ねんかん:years:N5}[可能]{かのう:possible:N3}）もできません。[節税]{せつぜい:tax saving:N1}[効果]{こうか:effect:N2}を[考える]{かんがえる:to consider:N4}と、[継続的]{けいぞくてき:continuously:N1}に[事業]{じぎょう:business:N4}を[行う]{おこなう:to conduct:N5}[人]{ひと:person:N5}は[青色]{あおいろ:blue:N4}[申告]{しんこく:declaration:N3}が[圧倒的]{あっとうてき:overwhelmingly:N2}に[有利]{ゆうり:advantageous:N3}です。\n\n#en\nThe white return requires no prior notification and uses simplified bookkeeping, but offers no special deduction and does not allow loss carryover (the blue return allows 3 years of loss carryover). Considering tax-saving effects, the blue return is overwhelmingly advantageous for those running ongoing businesses.\n::\n\n::callout\n[青色]{あおいろ:blue:N4} vs [白色]{しろいろ:white:N4}：[青色]{あおいろ:blue:N4}＝[事前]{じぜん:advance:N4}[承認]{しょうにん:approval:N2}+[複式]{ふくしき:double-entry:N2}[簿記]{ぼき:bookkeeping:N1}で[最大]{さいだい:max:N3}65[万]{まん:ten thousand:N5}[円]{えん:yen:N5}[控除]{こうじょ:deduction:N1}・[赤字]{あかじ:loss:N4}3[年]{ねん:year:N5}[繰越]{くりこし:carryover:N1}・[家族]{かぞく:family:N4}[従業員]{じゅうぎょういん:employee:N1}[給与]{きゅうよ:salary:N3}[全額]{ぜんがく:full amount:N2}[経費]{けいひ:expense:N3}。[白色]{しろいろ:white:N4}＝[届出]{とどけで:notification:N2}[不要]{ふよう:unnecessary:N3}だが[控除]{こうじょ:deduction:N1}・[繰越]{くりこし:carryover:N1}なし。\n\n#en\nBlue vs White: Blue = advance approval + double-entry bookkeeping for max 650K yen deduction, 3-year loss carryover, and full deductibility of family employee salaries. White = no notification needed but no deduction or carryover.\n::\n\n::heading\n[納税]{のうぜい:tax payment:N1}[方法]{ほうほう:method:N3}と[期限]{きげん:deadline:N3}\n#en\nPayment Methods and Deadlines\n::\n\n::para\n[確定]{かくてい:final:N3}[申告]{しんこく:declaration:N3}で[算出]{さんしゅつ:calculated:N2}された[所得税]{しょとくぜい:income tax:N2}は、[原則]{げんそく:as a rule:N2}3[月]{がつ:month:N5}15[日]{にち:day:N5}までに[納付]{のうふ:to pay:N1}する[必要]{ひつよう:necessary:N3}があります。[納付]{のうふ:payment:N1}[方法]{ほうほう:method:N3}は、①[振替]{ふりかえ:transfer:N1}[納税]{のうぜい:tax payment:N1}（[銀行]{ぎんこう:bank:N4}[口座]{こうざ:account:N3}から[自動]{じどう:automatic:N4}[引き落とし]{ひきおとし:debit:N3}、[通常]{つうじょう:normally:N3}4[月下旬]{げじゅん:late part:N1}）、②e-Taxによるダイレクト[納付]{のうふ:payment:N1}、③インターネットバンキング、④クレジットカード[納付]{のうふ:payment:N1}、⑤コンビニ[納付]{のうふ:payment:N1}（30[万]{まん:ten thousand:N5}[円]{えん:yen:N5}[以下]{いか:or less:N4}・QRコード[必要]{ひつよう:required:N3}）、⑥[税務署]{ぜいむしょ:tax office:N2}・[金融]{きんゆう:financial:N1}[機関]{きかん:institution:N3}での[現金]{げんきん:cash:N3}[納付]{のうふ:payment:N1}があります。\n\n#en\nIncome tax calculated via the final tax return must in principle be paid by March 15. Payment methods include: (1) transfer payment (automatic debit from bank account, usually in late April), (2) direct payment via e-Tax, (3) internet banking, (4) credit card payment, (5) convenience store payment (under 300,000 yen, requires QR code), and (6) cash payment at the tax office or financial institution.\n::\n\n::callout\n[総]{そう:overall:N2}まとめ：①[期間]{きかん:period:N3}＝2\u002F16〜3\u002F15[毎年]{まいとし:annually:N5}、②[副業]{ふくぎょう:side job:N2}20[万]{まん:ten thousand:N5}[円]{えん:yen:N5}[超]{ちょう:exceeding:N2}・2ヶ[所]{かしょ:locations:N3}[給与]{きゅうよ:salary:N3}・[個人]{こじん:individual:N2}[事業主]{じぎょうぬし:business owner:N4}は[必須]{ひっす:mandatory:N1}、③[医療費]{いりょうひ:medical:N2}\u002Fふるさと[納税]{のうぜい:tax payment:N1}\u002FiDeCo\u002F[住宅]{じゅうたく:housing:N3}ローン[初年度]{しょねんど:first year:N3}は[還付]{かんぷ:refund:N1}[狙い]{ねらい:aim:N2}で[申告]{しんこく:filing:N3}、④e-Taxは[還付]{かんぷ:refund:N1}[最速]{さいそく:fastest:N3}3[週間]{しゅうかん:weeks:N4}、⑤[青色]{あおいろ:blue:N4}[申告]{しんこく:declaration:N3}は[事前]{じぜん:advance:N4}[承認]{しょうにん:approval:N2}+[複式]{ふくしき:double-entry:N2}[簿記]{ぼき:bookkeeping:N1}で65[万]{まん:ten thousand:N5}[円]{えん:yen:N5}[控除]{こうじょ:deduction:N1}。\n\n#en\nSummary: (1) period = February 16 to March 15 each year, (2) side income over 200K yen, two-employer salary, and sole proprietors must file, (3) file for refunds when claiming medical\u002Ffurusato nozei\u002FiDeCo\u002Fhousing loan first year, (4) e-Tax delivers refunds in as little as 3 weeks, (5) blue return with advance approval and double-entry bookkeeping yields 650K yen deduction.\n::\n",{"id":77,"title":80,"titleEn":81,"topicPath":10,"questions":82},"税金と社会保険確認テスト","Tax and Social Insurance Review Quiz",[83,110,133,158,183,206],{"id":84,"articleId":6,"question":85,"options":88,"correctLabel":94,"explanation":105,"tags":108},"living-tax-insurance-quiz-q01",{"en":86,"jp":87},"Which of the following requires a final tax return?","次のうち、確定申告が必須となるのはどれか。",[89,93,97,101],{"label":90,"jp":91,"en":92},"ア","給与収入のみで年収500万円の会社員。","A company employee with 5 million yen annual income from salary only.",{"label":94,"jp":95,"en":96},"イ","本業の他に副業所得が年30万円ある会社員。","A company employee with 300,000 yen in side-job income on top of the main job.",{"label":98,"jp":99,"en":100},"ウ","給与年収500万円・副業所得15万円の会社員。","A company employee with 5 million yen salary and 150,000 yen of side income.",{"label":102,"jp":103,"en":104},"エ","扶養範囲内のパート勤務（年収100万円）。","A part-time worker within the dependent income limit (1 million yen annually).",{"en":106,"jp":107},"When non-salary income (such as a side job) exceeds 200,000 yen, a final tax return is required. 300,000 yen exceeds this threshold and requires filing. 150,000 yen does not require income tax filing (resident tax filing is separately required).","給与所得以外（副業など）の所得が20万円を超える場合、確定申告は必須。30万円は20万円超のため申告必要。15万円は申告義務なし（住民税申告は別途必要）。",[7,109],"tax",{"id":111,"articleId":6,"question":112,"options":115,"correctLabel":94,"explanation":128,"tags":131},"living-tax-insurance-quiz-q02",{"en":113,"jp":114},"Which is the correct filing period for the final tax return?","確定申告の申告期間として正しいのはどれか。",[116,119,122,125],{"label":90,"jp":117,"en":118},"毎年1月1日〜2月15日。","January 1 to February 15 each year.",{"label":94,"jp":120,"en":121},"毎年2月16日〜3月15日。","February 16 to March 15 each year.",{"label":98,"jp":123,"en":124},"毎年3月16日〜4月15日。","March 16 to April 15 each year.",{"label":102,"jp":126,"en":127},"毎年12月1日〜12月31日。","December 1 to December 31 each year.",{"en":129,"jp":130},"The final tax return is in principle filed and paid for the previous year (Jan 1 - Dec 31) during the approximately one-month period from February 16 to March 15 of the following year.","確定申告は前年（1\u002F1〜12\u002F31）分について、翌年の2月16日から3月15日までの約1ヶ月間に申告・納付するのが原則。",[7,132],"deadline",{"id":134,"articleId":135,"question":136,"options":139,"correctLabel":98,"explanation":152,"tags":155},"living-tax-insurance-quiz-q03","living-nenmatsu-chousei",{"en":137,"jp":138},"Which deduction cannot be applied via year-end adjustment, requiring a final tax return?","次のうち、年末調整では適用されず、確定申告が必要な控除はどれか。",[140,143,146,149],{"label":90,"jp":141,"en":142},"生命保険料控除。","Life insurance premium deduction.",{"label":94,"jp":144,"en":145},"扶養控除。","Dependent deduction.",{"label":98,"jp":147,"en":148},"医療費控除。","Medical expense deduction.",{"label":102,"jp":150,"en":151},"社会保険料控除。","Social insurance premium deduction.",{"en":153,"jp":154},"Medical expense deduction, donation deduction (furusato nozei without One-Stop), casualty loss deduction, and the first year of the housing loan deduction cannot be applied via year-end adjustment and require the individual to file a final tax return. Life insurance, dependent, and social insurance premium deductions are auto-applied via year-end adjustment.","医療費控除・寄附金控除（ふるさと納税のワンストップ未利用分）・雑損控除・住宅ローン控除の初年度は年末調整では適用されず、本人による確定申告が必要。生命保険料・扶養・社会保険料は年末調整で自動適用される。",[156,157],"nenmatsu-chousei","deductions",{"id":159,"articleId":160,"question":161,"options":164,"correctLabel":90,"explanation":177,"tags":180},"living-tax-insurance-quiz-q04","living-kenkou-hoken",{"en":162,"jp":163},"Which statement correctly describes the difference between Employees' Health Insurance (shaho) and National Health Insurance (kokuho)?","健康保険（社保）と国民健康保険（国保）の違いとして正しいのはどれか。",[165,168,171,174],{"label":90,"jp":166,"en":167},"社保は被扶養者制度があるが、国保にはない。","Shaho has a dependent system; kokuho does not.",{"label":94,"jp":169,"en":170},"社保の保険料は全額本人負担、国保は労使折半。","Shaho premiums are fully self-paid; kokuho is split 50\u002F50 with the employer.",{"label":98,"jp":172,"en":173},"社保は前年所得ベース、国保は標準報酬月額ベース。","Shaho is based on previous-year income; kokuho is based on standard monthly remuneration.",{"label":102,"jp":175,"en":176},"社保は窓口負担50%、国保は30%。","Shaho counter burden is 50%; kokuho is 30%.",{"en":178,"jp":179},"Shaho has a 'dependent' system, allowing family members meeting income requirements (annual income under 1.3M yen, etc.) to enroll without additional premiums. Kokuho has no dependent concept; every household member is an insured person and bears the per-person portion. Shaho premiums are split 50\u002F50 with the employer; kokuho is fully self-paid. Counter burden is in principle 30% for both.","社保には「被扶養者」制度があり、収入要件（年130万円未満等）を満たす家族は追加保険料なしで加入できる。国保には扶養概念がなく、世帯員全員が被保険者となり均等割を負担する。社保の保険料は労使折半、国保は全額自己負担。窓口負担はどちらも原則30%。",[181,182],"kenkou-hoken","kokuho",{"id":184,"articleId":160,"question":185,"options":188,"correctLabel":98,"explanation":201,"tags":204},"living-tax-insurance-quiz-q05",{"en":186,"jp":187},"Which is the correct formula for the out-of-pocket cap under the high-cost medical expense system for the general income bracket (annual income approx. 3.7M to 7.7M yen)?","高額療養費制度における一般所得区分（年収約370万〜770万円）の自己負担上限額の計算式として正しいのはどれか。",[189,192,195,198],{"label":90,"jp":190,"en":191},"総医療費の30%。","30% of total medical cost.",{"label":94,"jp":193,"en":194},"57,600円（定額）。","57,600 yen (fixed amount).",{"label":98,"jp":196,"en":197},"80,100円 + (総医療費 − 267,000円) × 1%。","80,100 yen + (total medical cost − 267,000 yen) × 1%.",{"label":102,"jp":199,"en":200},"総医療費 × 0.7%（上限なし）。","Total medical cost × 0.7% (no cap).",{"en":202,"jp":203},"For under-70 general income bracket, the out-of-pocket cap is '80,100 yen + (total medical cost − 267,000 yen) × 1%'. For 1 million yen total medical cost, the cap is approximately 87,430 yen. Obtaining the 'Limit Amount Application Certificate' in advance allows counter payment within this cap.","70歳未満・一般所得区分の自己負担上限額は「80,100円 + (総医療費 − 267,000円) × 1%」。総医療費100万円なら上限は約87,430円となる。事前に「限度額適用認定証」を取得しておけば窓口でこの上限までの支払いで済む。",[181,205],"kogaku-ryoyohi",{"id":207,"articleId":208,"question":209,"options":212,"correctLabel":94,"explanation":225,"tags":228},"living-tax-insurance-quiz-q06","living-kosei-nenkin",{"en":210,"jp":211},"Which correctly describes the qualifying period and starting age for Japan's old-age pension?","日本の老齢年金の受給資格期間および受給開始年齢として正しいのはどれか。",[213,216,219,222],{"label":90,"jp":214,"en":215},"受給資格期間25年、受給開始60歳。","25-year qualifying period, payouts start at age 60.",{"label":94,"jp":217,"en":218},"受給資格期間10年、原則65歳から受給開始。","10-year qualifying period, payouts start at age 65 in principle.",{"label":98,"jp":220,"en":221},"受給資格期間10年、原則70歳から受給開始。","10-year qualifying period, payouts start at age 70 in principle.",{"label":102,"jp":223,"en":224},"受給資格期間40年、原則65歳から受給開始。","40-year qualifying period, payouts start at age 65 in principle.",{"en":226,"jp":227},"From August 2017, the qualifying period was shortened from 25 years to 10 years (120 months). Payouts start at age 65 in principle, with options for early claim (60-64, 0.4% reduction per month) or deferred claim (66-75, 0.7% increase per month). 40 years refers to the contribution period needed for full payment, not the qualifying period.","2017年8月以降、受給資格期間は25年から10年（120ヶ月）に短縮された。受給開始は原則65歳で、繰上げ（60〜64歳・1ヶ月あたり0.4%減額）または繰下げ（66〜75歳・1ヶ月あたり0.7%増額）が選択できる。40年は満額支給に必要な納付期間（=満額時の参考）であり、受給資格期間ではない。",[229,230],"nenkin","kosei-nenkin"]