Tax reduction 40,000 yen(減税 4万円)

Tax reduction starts from June 6, Reiwa 6

On December 22, Reiwa 5, the “Reiwa 6 Tax Revision Outline” was approved by the Cabinet, and tax reductions will start! Isn’t this news beneficial to quite a lot of people?!


Residents who pay income tax for six years of Reiwa1 are eligible for the flat-rate tax reduction, and those whose total income for six years of Reiwa is 18.05 million yen or less2. Those who only earn salary are eligible if their salary is 20 million yen or less*3. So that’s true for most people!

*1 A resident is an individual who has an “address” in Japan or has a “residence” for at least one year.
 *2 Resident tax is for those whose total income in the previous year is 18.05 million yen or less.
 *3 Persons who are eligible for the income adjustment deduction are 20.15 million yen or less.

Amount of tax reduction

It is a total of 40,000 yen, including 30,000 yen in income tax and 10,000 yen in resident tax per person. Since it is per dependent, spouses and dependent relatives are also included. If you are a married couple and two children, the tax reduction will be 160,000 yen. It seems that about 86 million people fall into this category!

Method of implementation

Special deduction for salaried employees ⇒ 

An amount equivalent to the amount of the special deduction will be deducted from the amount of income tax, etc. to be withheld from the first salary, etc. paid on or after June 1, Reiwa 6. As a result, the amount of the portion that cannot be fully deducted even after deduction will be deducted sequentially from the amount of income tax etc. to be withheld on salaries, etc. paid during the 6th year of Reiwa.
In short, if you work for a company, you don’t have to do anything in particular to be applied.

Special Receipts for Business Income Earners, etc. ⇒

When filing an income tax return for 6 years of Reiwa (after January 7 of Reiwa), the amount of special deduction will be deducted from the amount of income tax.
This also seems to be applied in the usual procedure.

It is quite difficult for the child-rearing generation, especially if there are many children, because it will be quite an expense even for daily outings such as food and parks!
Such policies that are friendly to the child-rearing generation are very welcome!

減税 4万円 



定額減税について|国税庁 (nta.go.jp)



 ※1 居住者とは国内に「住所」を有し、または、現在まで引き続き1年以上「居所」を有する個人
 ※2 住民税は前年の合計所得金額が1,805万円以下の所得割の人
 ※3 所得金額調整控除の適用を受ける人は、2,015万円以下




給与所得者に係る特別控除 ⇒ 令和6年6月1日以後最初に支払われる給与等から源泉徴収をされるべき所得税等の額から特別控除の額に相当する金額が控除されます。これにより控除をしてもなお控除しきれない部分の金額は、以後、令和6年中に支払われる給与等につき源泉徴収されるべき所得税等の額から順次控除されます。


事業所得者等に係る特別控除 ⇒ 令和6年分の所得税の確定申告(令和7年1月以降)の際に所得税の額から特別控除の額が控除されます。




Childcare fee support for the city(区の保育料支援)

We compared the districts of the 23 wards where it is easy to raise children. The Tokyo Metropolitan Government’s support has always been generous, so I would like to check the efforts of each ward regarding childcare fees, which tend to vary from ward to ward and have a large cost burden!

In the case of Minato City

For Minato Ward residents who live with their parents (including elementary school students, etc.), childcare for the second and subsequent children counted in descending order of age is free. Extended childcare fees will be charged.

港区ホームページ/保育料・給食費 (city.minato.tokyo.jp)

In the case of Itabashi Ward

From October of Reiwa 5, childcare fees will be free from the second child onwards. In addition to children from households exempt from resident tax, the 0~2-year-old class has been free of charge for children from the second child onwards from October 5th year of Reiwa.

認可保育施設の保育料について|板橋区公式ホームページ (city.itabashi.tokyo.jp)

In the case of Shinagawa Ward

From April of the 5th year of Reiwa, in Shinagawa Ward, the childcare fee of licensed nursery schools will be free from the second child onwards.

This system is a differential subsidy as follows, so in the case of a second child, you can receive up to the maximum subsidy amount of 66,000 yen.

If the childcare fee of a certified childcare center exceeds 66,000 yen, the parent or guardian will be responsible for the difference. (By the way, 66,000 yen seems to be an amount that can only be exceeded by people who exceed 502,000 yen in the resident tax income rate, so it is almost free of charge.)

令和5年度 認証保育所保育料助成制度について|品川区 (city.shinagawa.tokyo.jp)

In the case of Setagaya Ward

With the introduction of free early childhood education and childcare from October of the first year of Reiwa, childcare fees have been made free for all households in the 3~5-year-old class, households exempt from resident tax in the 0~2-year-old class, and children from the third child onward.

保育料及び給食費について | 世田谷区ホームページ (setagaya.lg.jp)

In the case of Nerima Ward

After the second child, there is no childcare fee.

保育料表:練馬区公式ホームページ (city.nerima.tokyo.jp)

When I checked a few years ago, the installation efforts differed depending on the ward, and there was a situation where there was a difference of 1 million yen in one year depending on whether it was free or not, so I was carefully considering this area! Recently, the system has been rapidly enhanced, and it seems that there is not that much difference!

Incidentally, I would also like to mention the free early childhood education and childcare in Tokyo 

From October 1 of the first year of Reiwa, children between the ages of 3 and 5 who use kindergartens, licensed nursery schools, certified children’s kindergartens, etc. will be free of charge.

Therefore, the childcare fee for 0-year-old and 1-year-old classes will change depending on the measures of the ward.





港区ホームページ/保育料・給食費 (city.minato.tokyo.jp)



認可保育施設の保育料について|板橋区公式ホームページ (city.itabashi.tokyo.jp)



令和5年度 認証保育所保育料助成制度について|品川区 (city.shinagawa.tokyo.jp)



保育料及び給食費について | 世田谷区ホームページ (setagaya.lg.jp)



保育料表:練馬区公式ホームページ (city.nerima.tokyo.jp)