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基礎控除
きそこうじょ · kiso kōjo

基礎控除 meaning: basic deduction

What it is

A deduction every taxpayer gets without proving anything. The amount depends on income and changed in 2025 and 2026.

When you see it

On the year-end form.

What to do

Your company applies it when you hand in the 基・配・特・所 form.

Related terms

配偶者控除spouse deduction年末調整year-end adjustment所得税income tax

General explanation, for guidance. Rules and amounts change: confirm with the responsible office.

Self-service tool. Results are estimates based on official tables. They do not replace advice from the responsible public office.
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