[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"article:nenmatsu-chousei":3},{"meta":4,"markdown":77},{"type":5,"articleId":6,"slug":7,"title":8,"titleEn":9,"category":10,"summary":11,"publishedAt":12,"image":13,"vocabulary":14},"article","living-nenmatsu-chousei","nenmatsu-chousei","年末調整の仕組み — 会社員のための税精算","Year-End Adjustment Mechanism — Tax Reconciliation for Company Employees","living-in-japan","Detailed walkthrough of Japan's year-end tax adjustment (年末調整): what it is, how it differs from 確定申告 (employer reconciles withholding for you), the three required forms (給与所得者の扶養控除等(異動)申告書, 給与所得者の保険料控除申告書, 給与所得者の基礎控除申告書 兼 配偶者控除等申告書 兼 所得金額調整控除申告書), which deductions are auto-applied (basic, dependent, spouse, life\u002Fearthquake insurance, social insurance, iDeCo via salary deduction), and which require manual 確定申告 (medical expenses, donations not via One-Stop, first-year housing loan, side income).\n","2026-04-27T00:00:00Z","https:\u002F\u002Fimages.yamiyomi.com\u002Fliving-nenmatsu-chousei.png",[15,20,24,28,32,36,40,45,49,53,57,61,65,69,73],{"word":16,"reading":17,"meaning":18,"level":19},"年末調整","ねんまつちょうせい","year-end tax adjustment","N1",{"word":21,"reading":22,"meaning":23,"level":19},"源泉徴収","げんせんちょうしゅう","withholding tax at source",{"word":25,"reading":26,"meaning":27,"level":19},"給与所得者","きゅうよしょとくしゃ","salaried employee",{"word":29,"reading":30,"meaning":31,"level":19},"扶養控除","ふようこうじょ","dependent deduction",{"word":33,"reading":34,"meaning":35,"level":19},"配偶者控除","はいぐうしゃこうじょ","spousal deduction",{"word":37,"reading":38,"meaning":39,"level":19},"保険料控除","ほけんりょうこうじょ","insurance premium deduction",{"word":41,"reading":42,"meaning":43,"level":44},"申告書","しんこくしょ","declaration form","N2",{"word":46,"reading":47,"meaning":48,"level":44},"精算","せいさん","settlement, reconciliation",{"word":50,"reading":51,"meaning":52,"level":19},"過不足","かふそく","excess and deficiency",{"word":54,"reading":55,"meaning":56,"level":19},"還付","かんぷ","refund",{"word":58,"reading":59,"meaning":60,"level":19},"徴収","ちょうしゅう","collection",{"word":62,"reading":63,"meaning":64,"level":44},"異動","いどう","change, transfer",{"word":66,"reading":67,"meaning":68,"level":19},"基礎控除","きそこうじょ","basic deduction",{"word":70,"reading":71,"meaning":72,"level":19},"源泉徴収票","げんせんちょうしゅうひょう","withholding tax certificate",{"word":74,"reading":75,"meaning":76,"level":19},"給与所得控除","きゅうよしょとくこうじょ","employment income deduction","\n::para\n[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}とは、[給与]{きゅうよ:salary:N3}を[支払う]{しはらう:to pay:N3}[会社]{かいしゃ:company:N4}（[源泉]{げんせん:source:N1}[徴収]{ちょうしゅう:withholding:N1}[義務者]{ぎむしゃ:obligor:N1}）が、[従業員]{じゅうぎょういん:employee:N1}の1[年間]{ねんかん:year-long:N5}の[給与]{きゅうよ:salary:N3}と[源泉]{げんせん:source:N1}[徴収]{ちょうしゅう:withheld:N1}[税額]{ぜいがく:tax amount:N2}を[精算]{せいさん:to reconcile:N2}する[制度]{せいど:system:N3}です。[毎月]{まいつき:every month:N5}の[給与]{きゅうよ:salary:N3}から[概算]{がいさん:estimated amount:N1}で[源泉]{げんせん:source:N1}[徴収]{ちょうしゅう:withheld:N1}されている[所得税]{しょとくぜい:income tax:N2}を、[年末]{ねんまつ:year-end:N3}に[正しい]{ただしい:correct:N4}[年税額]{ねんぜいがく:annual tax amount:N2}と[比較]{ひかく:comparing:N1}し、[過]{か:excess:N3}[不足]{ふそく:shortage:N4}を[精算]{せいさん:to settle:N2}します。[多く]{おおく:most:N4}の[会社員]{かいしゃいん:company employee:N4}は[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}だけで[納税]{のうぜい:tax payment:N1}が[完結]{かんけつ:to complete:N1}し、[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。\n\n#en\nYear-end adjustment is the system by which the salary-paying company (the withholding obligor) reconciles each employee's annual salary and withheld tax. The income tax withheld monthly from salary based on an estimate is compared at year-end with the correct annual tax amount, and any excess or shortage is settled. For most company employees, taxation is completed solely through year-end adjustment, with no need for a final tax return.\n::\n\n::heading\n[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}の[対象]{たいしょう:target:N2}[者]{しゃ:person:N4}\n#en\nWho is Subject to Year-End Adjustment\n::\n\n::para\n[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}の[対象]{たいしょう:target:N2}は、その[年]{とし:year:N5}の12[月]{がつ:month:N5}31[日]{にち:day:N5}[時点]{じてん:point in time:N3}で[勤務]{きんむ:employment:N3}しており、「[給与]{きゅうよ:salary:N3}[所得者]{しょとくしゃ:income earner:N3}の[扶養]{ふよう:dependent:N1}[控除]{こうじょ:deduction:N1}[等]{とう:etc.:N3}（[異動]{いどう:change:N1}）[申告書]{しんこくしょ:declaration form:N3}」を[提出]{ていしゅつ:submitted:N1}している[従業員]{じゅうぎょういん:employee:N1}です。[年]{ねん:year:N5}の[途中]{とちゅう:middle:N3}で[退職]{たいしょく:retirement:N3}した[人]{ひと:person:N5}でも、12[月]{がつ:month:N5}に[支払う]{しはらう:to pay:N3}[給与]{きゅうよ:salary:N3}の[計算]{けいさん:calculation:N2}までに[退職]{たいしょく:retirement:N3}した[場合]{ばあい:case:N3}は[一定]{いってい:certain:N3}の[条件]{じょうけん:conditions:N1}で[対象]{たいしょう:applies:N2}となります。ただし、[給与]{きゅうよ:salary:N3}[年収]{ねんしゅう:annual 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}や、[災害]{さいがい:disaster:N1}[減免]{げんめん:reduction or exemption:N1}[法]{ほう:law:N3}により[源泉]{げんせん:source:N1}[徴収]{ちょうしゅう:collection:N1}の[猶予]{ゆうよ:deferment:N1}を[受けて]{うけて:received:N3}いる[人]{ひと:person:N5}は[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}の[対象]{たいしょう:target:N2}[外]{がい:outside:N5}となり、[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}です。\n\n#en\nYear-end adjustment applies to employees who are employed as of December 31 and have submitted the \"Declaration Concerning Dependent Deductions etc. of Salary Earners (Change Notification).\" It also applies in certain cases to those who retired mid-year if they retired before December's salary calculation. However, those whose annual salary exceeds 20 million yen and those who have received a withholding deferment under the Disaster Reduction Act are excluded and must file a final return.\n::\n\n::heading\n[確定]{かくてい:final:N3}[申告]{しんこく:declaration:N3}との[違い]{ちがい:difference:N3}\n#en\nDifference from the Final Tax Return\n::\n\n::para\n[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}と[確定]{かくてい:final:N3}[申告]{しんこく:declaration:N3}の[最大]{さいだい:greatest:N3}の[違い]{ちがい:difference:N3}は「[手続き]{てつづき:procedure:N3}を[誰]{だれ:who:N3}が[行う]{おこなう:performs:N5}か」です。[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}は[勤務先]{きんむさき:employer:N3}（[会社]{かいしゃ:company:N4}）が[従業員]{じゅうぎょういん:employee:N1}に[代わって]{かわって:on behalf of:N4}[税額]{ぜいがく:tax amount:N2}を[計算]{けいさん:to calculate:N2}・[精算]{せいさん:to settle:N2}します。[従業員]{じゅうぎょういん:employee:N1}は[必要]{ひつよう:required:N3}な[申告書]{しんこくしょ:declaration form:N3}と[控除]{こうじょ:deduction:N1}[証明書]{しょうめいしょ:certificate:N1}（[保険]{ほけん:insurance:N1}[会社]{かいしゃ:company:N4}からの[証明書]{しょうめいしょ:certificate:N1}[等]{とう:etc.:N3}）を[勤務先]{きんむさき:employer:N3}に[提出]{ていしゅつ:to submit:N1}するだけです。[一方]{いっぽう:on the other hand:N4}、[確定]{かくてい:final:N3}[申告]{しんこく:declaration:N3}は[本人]{ほんにん:the person themselves:N5}が[税務署]{ぜいむしょ:tax office:N2}に[直接]{ちょくせつ:directly:N2}[申告]{しんこく:to file:N3}します。\n\n#en\nThe biggest difference between year-end adjustment and the final tax return is \"who performs the procedure.\" In year-end adjustment, the employer calculates and settles tax on behalf of the employee. The employee only needs to submit the required declaration forms and deduction certificates (such as those from insurance companies) to the employer. In contrast, the final tax return is filed directly by the individual at the tax office.\n::\n\n::callout\n[要点]{ようてん:key point:N3}：[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}＝[会社]{かいしゃ:company:N4}が[代行]{だいこう:to perform on behalf:N4}。[確定]{かくてい:final:N3}[申告]{しんこく:declaration:N3}＝[本人]{ほんにん:the person:N5}が[税務署]{ぜいむしょ:tax office:N2}に[申告]{しんこく:to file:N3}。[両方]{りょうほう:both:N3}とも[必要]{ひつよう:needed:N3}なケース[多数]{たすう:many:N3}あり（[医療費]{いりょうひ:medical:N2}[控除]{こうじょ:deduction:N1}・ふるさと[納税]{のうぜい:tax payment:N1}・[住宅]{じゅうたく:housing:N3}ローン[初年度]{しょねんど:first year:N3}など）。\n\n#en\nKey point: Year-end adjustment = company handles it on your behalf. Final tax return = individual files directly with the tax office. Many cases require both (medical deduction, furusato nozei, housing loan first year, etc.).\n::\n\n::heading\n[提出]{ていしゅつ:submission:N1}[必要]{ひつよう:required:N3}な3つの[申告書]{しんこくしょ:declaration form:N3}\n#en\nThe Three Required Declaration Forms\n::\n\n::para\n[従業員]{じゅうぎょういん:employee:N1}が[勤務先]{きんむさき:employer:N3}に[提出]{ていしゅつ:to submit:N1}する[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}[関連]{かんれん:related:N3}[書類]{しょるい:documents:N3}は[原則]{げんそく:in principle:N2}3[種類]{しゅるい:types:N3}です。①[給与]{きゅうよ:salary:N3}[所得者]{しょとくしゃ:earner:N3}の[扶養]{ふよう:dependent:N1}[控除]{こうじょ:deduction:N1}[等]{とう:etc.:N3}（[異動]{いどう:change:N1}）[申告書]{しんこくしょ:declaration form:N3}：[扶養]{ふよう:dependent:N1}[家族]{かぞく:family members:N4}の[氏名]{しめい:name:N1}・[生年月日]{せいねんがっぴ:date of birth:N5}・[マイ]{まい:my}ナンバー[等]{とう:etc.:N3}を[記載]{きさい:to write:N1}。[翌年]{よくねん:following year:N2}[分]{ぶん:portion:N5}を[年末]{ねんまつ:year-end:N3}に[提出]{ていしゅつ:to submit:N1}し、[当年]{とうねん:current year:N3}[分]{ぶん:portion:N5}は[年初]{ねんしょ:start of year:N3}に[既に]{すでに:already:N1}[提出]{ていしゅつ:submitted:N1}[済み]{ずみ:completed:N3}が[一般的]{いっぱんてき:typical:N2}。\n\n#en\nEmployees typically submit three types of year-end adjustment documents to their employer. (1) Declaration Concerning Dependent Deductions etc. of Salary Earners (Change Notification): records dependent family members' names, dates of birth, and My Number. The form for the next year is submitted at year-end, while the current year's form has typically already been submitted at the beginning of the year.\n::\n\n::para\n②[給与]{きゅうよ:salary:N3}[所得者]{しょとくしゃ:earner:N3}の[保険料]{ほけんりょう:insurance premium:N1}[控除]{こうじょ:deduction:N1}[申告書]{しんこくしょ:declaration form:N3}：[生命]{せいめい:life:N3}[保険料]{ほけんりょう:premium:N1}・[地震]{じしん:earthquake:N2}[保険料]{ほけんりょう:premium:N1}・[社会]{しゃかい:social:N4}[保険料]{ほけんりょう:premium:N1}（[国民]{こくみん:national:N3}[年金]{ねんきん:pension:N5}など[給与]{きゅうよ:salary:N3}[天引き]{てんびき:salary deduction:N3}されていない[分]{ぶん:portion:N5}）・[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}（iDeCoを[含む]{ふくむ:including:N2}）の[控除]{こうじょ:deduction:N1}を[申請]{しんせい:to apply:N1}。[各]{かく:each:N2}[保険]{ほけん:insurance:N1}[会社]{かいしゃ:company:N4}から[10月]{じゅうがつ:October:N5}〜11[月]{がつ:month:N5}に[送付]{そうふ:sent:N3}される「[控除]{こうじょ:deduction:N1}[証明書]{しょうめいしょ:certificate:N1}」を[添付]{てんぷ:to attach:N1}します。\n\n#en\n(2) Insurance Premium Deduction Declaration for Salary Earners: applies for deductions of life insurance, earthquake insurance, social insurance (such as National Pension portions not deducted from salary), and small enterprise mutual aid premiums (including iDeCo). Attach the \"deduction certificates\" mailed by each insurance company in October-November.\n::\n\n::para\n③[給与]{きゅうよ:salary:N3}[所得者]{しょとくしゃ:earner:N3}の[基礎]{きそ:basic:N1}[控除]{こうじょ:deduction:N1}[申告書]{しんこくしょ:declaration form:N3} [兼]{けん:combined with:N1} [給与]{きゅうよ:salary:N3}[所得者]{しょとくしゃ:earner:N3}の[配偶者]{はいぐうしゃ:spouse:N3}[控除]{こうじょ:deduction:N1}[等]{とう:etc.:N3}[申告書]{しんこくしょ:declaration form:N3} [兼]{けん:combined with:N1} [所得]{しょとく:income:N3}[金額]{きんがく:amount:N2}[調整]{ちょうせい:adjustment:N1}[控除]{こうじょ:deduction:N1}[申告書]{しんこくしょ:declaration form:N3}：[基礎]{きそ:basic:N1}[控除]{こうじょ:deduction:N1}（[原則]{げんそく:in principle:N2}48[万]{まん:ten thousand:N5}[円]{えん:yen:N5}、[本人]{ほんにん:the person:N5}[所得]{しょとく:income:N3}2,400[万]{まん:ten thousand:N5}[円]{えん:yen:N5}[超]{ちょう:exceeding:N2}は[逓減]{ていげん:gradually decreased:N1}）、[配偶者]{はいぐうしゃ:spouse:N3}[控除]{こうじょ:deduction:N1}・[配偶者]{はいぐうしゃ:spouse:N3}[特別]{とくべつ:special:N4}[控除]{こうじょ:deduction:N1}（[配偶者]{はいぐうしゃ:spouse:N3}の[年間]{ねんかん:annual:N5}[合計]{ごうけい:total:N3}[所得]{しょとく:income:N3}が133[万]{まん:ten thousand:N5}[円]{えん:yen:N5}[以下]{いか:or less:N4}）、23[歳]{さい:years old:N3}[未満]{みまん:under:N3}の[扶養]{ふよう:dependent:N1}[親族]{しんぞく:relatives:N4}[等]{とう:etc.:N3}に[該当]{がいとう:applicable:N1}する[場合]{ばあい:case:N3}の[所得]{しょとく:income:N3}[金額]{きんがく:amount:N2}[調整]{ちょうせい:adjustment:N1}[控除]{こうじょ:deduction:N1}を[一括]{いっかつ:in bulk:N1}[申告]{しんこく:declared:N3}する[書類]{しょるい:document:N3}です。\n\n#en\n(3) Combined form for Basic Deduction + Spousal Deduction + Income Adjustment Deduction Declaration of Salary Earners: a single document declaring the basic deduction (in principle 480,000 yen, gradually decreased for personal income exceeding 24 million yen), spousal deduction \u002F special spousal deduction (when spouse's annual total income is 1.33 million yen or less), and income adjustment deduction when there are dependent relatives under 23 years old, etc.\n::\n\n::callout\n3[書類]{しょるい:documents:N3}まとめ：①[扶養]{ふよう:dependent:N1}[控除]{こうじょ:deduction:N1}[等]{とう:etc.:N3}（[異動]{いどう:change:N1}）[申告書]{しんこくしょ:declaration form:N3}＝[家族]{かぞく:family:N4}[情報]{じょうほう:information:N3}、②[保険料]{ほけんりょう:insurance premium:N1}[控除]{こうじょ:deduction:N1}[申告書]{しんこくしょ:declaration form:N3}＝[生命]{せいめい:life:N3}・[地震]{じしん:earthquake:N2}・iDeCo[等]{とう:etc.:N3}、③[基礎]{きそ:basic:N1}[控除]{こうじょ:deduction:N1}+[配偶者]{はいぐうしゃ:spouse:N3}+[所得]{しょとく:income:N3}[金額]{きんがく:amount:N2}[調整]{ちょうせい:adjustment:N1}[控除]{こうじょ:deduction:N1}[兼用]{けんよう:combined:N1}[申告書]{しんこくしょ:declaration form:N3}＝[本人]{ほんにん:the person:N5}・[配偶者]{はいぐうしゃ:spouse:N3}[情報]{じょうほう:information:N3}。\n\n#en\nThree forms summary: (1) Dependent Deduction (Change) form = family info, (2) Insurance Premium Deduction form = life\u002Fearthquake\u002FiDeCo etc., (3) combined Basic + Spousal + Income Adjustment Deduction form = self and spouse info.\n::\n\n::heading\n[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}できる[控除]{こうじょ:deduction:N1}\n#en\nDeductions Applied via Year-End Adjustment\n::\n\n::para\n[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}で[自動]{じどう:automatically:N4}[適用]{てきよう:applied:N3}される[主な]{おもな:main:N4}[控除]{こうじょ:deduction:N1}は[次]{つぎ:following:N3}のとおりです。①[基礎]{きそ:basic:N1}[控除]{こうじょ:deduction:N1}（[最大]{さいだい:max:N3}48[万]{まん:ten thousand:N5}[円]{えん:yen:N5}）、②[給与]{きゅうよ:salary:N3}[所得]{しょとく:income:N3}[控除]{こうじょ:deduction:N1}（[収入]{しゅうにゅう:income:N3}に[応じて]{おうじて:according to:N1}[自動]{じどう:automatically:N4}[計算]{けいさん:calculated:N2}・[最低]{さいてい:minimum:N2}55[万]{まん:ten thousand:N5}[円]{えん:yen:N5}）、③[扶養]{ふよう:dependent:N1}[控除]{こうじょ:deduction:N1}（[一般]{いっぱん:general:N2}38[万]{まん:ten thousand:N5}[円]{えん:yen:N5}・[特定]{とくてい:specified:N3}63[万]{まん:ten thousand:N5}[円]{えん:yen:N5}・[老人]{ろうじん:elderly:N3}48[万]{まん:ten thousand:N5}[円]{えん:yen:N5}・[同居]{どうきょ:cohabiting:N3}[老親]{ろうしん:elderly parent:N3}58[万]{まん:ten thousand:N5}[円]{えん:yen:N5}）、④[配偶者]{はいぐうしゃ:spouse:N3}[控除]{こうじょ:deduction:N1}・[配偶者]{はいぐうしゃ:spouse:N3}[特別]{とくべつ:special:N4}[控除]{こうじょ:deduction:N1}、⑤[障害者]{しょうがいしゃ:disabled person:N1}[控除]{こうじょ:deduction:N1}・[寡婦]{かふ:widow:N1}[控除]{こうじょ:deduction:N1}・ひとり[親]{おや:parent:N4}[控除]{こうじょ:deduction:N1}・[勤労]{きんろう:working:N3}[学生]{がくせい:student:N5}[控除]{こうじょ:deduction:N1}、⑥[社会]{しゃかい:social:N4}[保険料]{ほけんりょう:premium:N1}[控除]{こうじょ:deduction:N1}（[健康]{けんこう:health:N1}[保険]{ほけん:insurance:N1}・[厚生]{こうせい:welfare:N2}[年金]{ねんきん:pension:N5}・[雇用]{こよう:employment:N2}[保険]{ほけん:insurance:N1}）、⑦[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}（iDeCo[含む]{ふくむ:including:N2}）、⑧[生命]{せいめい:life:N3}[保険料]{ほけんりょう:premium:N1}[控除]{こうじょ:deduction:N1}・[地震]{じしん:earthquake:N2}[保険料]{ほけんりょう:premium:N1}[控除]{こうじょ:deduction:N1}、⑨[住宅]{じゅうたく:housing:N3}[借入金]{かりいれきん:loan:N4}[等]{とう:etc.:N3}[特別]{とくべつ:special:N4}[控除]{こうじょ:deduction:N1}（[2]{に:two}[年目]{ねんめ:year:N4}[以降]{いこう:onwards:N3}のみ）。\n\n#en\nDeductions automatically applied via year-end adjustment include: (1) basic deduction (max 480,000 yen), (2) employment income deduction (auto-calculated by income, min 550,000 yen), (3) dependent deduction (general 380K, specified 630K, elderly 480K, cohabiting elderly parent 580K yen), (4) spousal deduction \u002F special spousal deduction, (5) deductions for disabled persons, widows, single parents, working students, (6) social insurance premium deduction (health insurance, employees' pension, employment insurance), (7) small enterprise mutual aid premium deduction (including iDeCo), (8) life insurance and earthquake insurance premium deductions, (9) special deduction for housing loans (year 2 onward only).\n::\n\n::heading\n[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}では[適用]{てきよう:applied:N3}できない[控除]{こうじょ:deduction:N1}\n#en\nDeductions Not Applied via Year-End Adjustment\n::\n\n::para\n[次]{つぎ:following:N3}の[控除]{こうじょ:deduction:N1}は[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}では[適用]{てきよう:applied:N3}されず、[本人]{ほんにん:the person:N5}が[確定]{かくてい:final:N3}[申告]{しんこく:declaration:N3}を[行う]{おこなう:to do:N5}[必要]{ひつよう:required:N3}があります。①[医療費]{いりょうひ:medical expense:N2}[控除]{こうじょ:deduction:N1}（[年間]{ねんかん:annual:N5}10[万]{まん:ten thousand:N5}[円]{えん:yen:N5}[超]{ちょう:exceeding:N2}の[医療費]{いりょうひ:medical:N2}）、②[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 handle:N3}しなかった[場合]{ばあい:case:N3}・5[自治体]{じちたい:municipalities:N3}[超]{ちょう:exceeding:N2}に[寄附]{きふ:donate:N1}した[場合]{ばあい:case:N3}）、③[雑損]{ざっそん:miscellaneous loss:N2}[控除]{こうじょ:deduction:N1}（[災害]{さいがい:disaster:N1}・[盗難]{とうなん:theft:N3}による[損失]{そんしつ:loss:N2}）、④[住宅]{じゅうたく:housing:N3}[借入金]{かりいれきん:loan:N4}[等]{とう:etc.:N3}[特別]{とくべつ:special:N4}[控除]{こうじょ:deduction:N1}の[初年度]{しょねんど:first year:N3}（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[可能]{かのう:possible:N3}）です。\n\n#en\nThe following deductions are not applied via year-end adjustment, requiring the individual to file a final tax return: (1) medical expense deduction (annual medical costs over 100,000 yen), (2) donation deduction (when furusato nozei is not handled via the One-Stop exception, or donations to more than 5 municipalities), (3) casualty loss deduction (losses from disaster or theft), (4) housing loan special deduction in the first year (year 2 onward can be done via year-end adjustment).\n::\n\n::callout\n[頻出]{ひんしゅつ:frequently appearing:N1}：[医療費]{いりょうひ:medical:N2}[控除]{こうじょ:deduction:N1}・ふるさと[納税]{のうぜい:tax payment:N1}（ワンストップ[未]{み:not:N3}[利用]{りよう:used:N3}）・[住宅]{じゅうたく:housing:N3}ローン[初年度]{しょねんど:first year:N3}は[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}NG。[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}。\n\n#en\nFrequently tested: medical deduction, furusato nozei (without One-Stop), and housing loan first year cannot be done via year-end adjustment. Final tax return is always required.\n::\n\n::heading\n[精算]{せいさん:settlement:N2}[結果]{けっか:result:N1}：[還付]{かんぷ:refund:N1}か[追加]{ついか:additional:N3}[徴収]{ちょうしゅう:collection:N1}か\n#en\nSettlement Result: Refund or Additional Collection\n::\n\n::para\n[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}の[計算]{けいさん:calculation:N2}[結果]{けっか:result:N1}、[源泉]{げんせん:source:N1}[徴収]{ちょうしゅう:withheld:N1}[税額]{ぜいがく:tax amount:N2}が[年税額]{ねんぜいがく:annual tax amount:N2}より[多い]{おおい:more:N4}[場合]{ばあい:case:N3}は[還付]{かんぷ:refund:N1}（[戻り]{もどり:return:N3}）、[少ない]{すくない:less:N4}[場合]{ばあい:case:N3}は[追加]{ついか:additional:N3}[徴収]{ちょうしゅう:collection:N1}（[追徴]{ついちょう:additional collection:N1}）が[行わ]{おこなわ:to be performed:N5}れます。[多く]{おおく:many:N4}の[会社員]{かいしゃいん:company employees:N4}は[還付]{かんぷ:refund:N1}になりやすく、12[月]{がつ:month:N5}または[翌年]{よくねん:following year:N2}1[月]{がつ:month:N5}の[給与]{きゅうよ:salary:N3}で[還付]{かんぷ:refund:N1}[金]{きん:amount:N5}が[支給]{しきゅう:provided:N3}されるのが[一般的]{いっぱんてき:typical:N2}です。[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}[後]{ご:after:N5}、[従業員]{じゅうぎょういん:employee:N1}には「[源泉]{げんせん:source:N1}[徴収]{ちょうしゅう:withholding:N1}[票]{ひょう:certificate:N1}」が[交付]{こうふ:issued:N3}され、これが[年間]{ねんかん:annual:N5}[所得]{しょとく:income:N3}と[納付]{のうふ:paid:N1}[税額]{ぜいがく:tax:N2}の[公式]{こうしき:official:N3}[証明]{しょうめい:proof:N1}となります。\n\n#en\nBased on the year-end adjustment calculation, if the withheld tax exceeds the annual tax amount, a refund is issued; if it is less, additional collection occurs. Many company employees end up with refunds, typically paid out via the December or following January salary. After year-end adjustment, employees receive a \"Withholding Tax Certificate\" (gensen choshu hyo), which serves as official proof of annual income and tax paid.\n::\n\n::callout\n[源泉]{げんせん:source:N1}[徴収]{ちょうしゅう:withholding:N1}[票]{ひょう:certificate:N1}は[次]{つぎ:next:N3}の[用途]{ようと:use:N3}に[必要]{ひつよう:needed:N3}：①[確定]{かくてい:final:N3}[申告]{しんこく:declaration:N3}、②[転職]{てんしょく:job change:N3}[時]{じ:when:N5}の[新]{しん:new:N4}[勤務先]{きんむさき:employer:N3}への[提出]{ていしゅつ:submission:N1}、③[住宅]{じゅうたく:housing:N3}ローン[審査]{しんさ:screening:N1}・[賃貸]{ちんたい:rental:N1}[審査]{しんさ:screening:N1}、④[保育園]{ほいくえん:nursery school:N1}[等]{とう:etc.:N3}の[所得]{しょとく:income:N3}[証明]{しょうめい:proof:N1}。\n\n#en\nThe withholding certificate is needed for: (1) final tax return, (2) submission to a new employer when changing jobs, (3) housing loan \u002F rental screening, (4) income proof for nursery school applications, etc.\n::\n\n::callout\n[総]{そう:overall:N2}まとめ：①[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}＝[会社]{かいしゃ:company:N4}が[従業員]{じゅうぎょういん:employee:N1}の[年税額]{ねんぜいがく:annual tax:N2}を[精算]{せいさん:to reconcile:N2}、②3つの[申告書]{しんこくしょ:declaration forms:N3}（[扶養]{ふよう:dependent:N1}・[保険料]{ほけんりょう:insurance premium:N1}・[基礎]{きそ:basic:N1}\u002F[配偶者]{はいぐうしゃ:spouse:N3}）を[提出]{ていしゅつ:to submit:N1}、③[基礎]{きそ:basic:N1}・[扶養]{ふよう:dependent:N1}・[配偶者]{はいぐうしゃ:spouse:N3}・[社会]{しゃかい:social:N4}[保険料]{ほけんりょう:premium:N1}・[生命]{せいめい:life:N3}[保険料]{ほけんりょう:premium:N1}・iDeCo・[住宅]{じゅうたく:housing:N3}ローン2[年目]{ねんめ:year:N4}[以降]{いこう:onwards:N3}は[自動]{じどう:automatically:N4}[適用]{てきよう:applied:N3}、④[医療費]{いりょうひ:medical:N2}・[寄附]{きふ:donation:N1}・[雑損]{ざっそん:misc loss:N2}・[住宅]{じゅうたく:housing:N3}ローン[初年度]{しょねんど:first year:N3}は[確定]{かくてい:final:N3}[申告]{しんこく:declaration:N3}[必須]{ひっす:mandatory:N1}、⑤[年収]{ねんしゅう:annual income:N3}2,000[万]{まん:ten thousand:N5}[円]{えん:yen:N5}[超]{ちょう:exceeding:N2}は[年末]{ねんまつ:year-end:N3}[調整]{ちょうせい:adjustment:N1}[対象]{たいしょう:target:N2}[外]{がい:outside:N5}。\n\n#en\nSummary: (1) year-end adjustment = company reconciles employee's annual tax, (2) submit 3 declaration forms (dependent, insurance premium, basic\u002Fspousal), (3) basic\u002Fdependent\u002Fspousal\u002Fsocial insurance\u002Flife insurance\u002FiDeCo\u002Fhousing loan year 2 onward are auto-applied, (4) medical\u002Fdonation\u002Fcasualty\u002Fhousing loan first year require a final tax return, (5) those earning over 20M yen are excluded from year-end adjustment.\n::\n"]