Compared with the medical expense deduction or Furusato Nozei, these four income deductions are less well known, and many people "qualify but don't use them": the single-parent deduction, the widow deduction, the disability deduction, and the working-student deduction. In particular, it is hardly known that the disability deduction can also cover "a family member's share," and that a parent certified as requiring long-term care can be granted "certification as a person eligible for the disability deduction." This article organizes the latest amounts and requirements after the 2025 (Reiwa 7) reform in a single piece.
① Single-parent deduction: ¥350,000. Regardless of marital history or gender, if you have a child who shares your livelihood (income of ¥580,000 or less) and your own income is ¥5 million or less[National Tax Agency No.1171].
② Widow deduction: ¥270,000. A woman who has divorced from or been bereaved of her husband (has a dependent relative other than a child, etc., and income of ¥5 million or less).
③ Disability deduction: ¥270,000 / special disability ¥400,000 / cohabiting special disability ¥750,000. Not only your own share but also your spouse's or dependent relative's share[National Tax Agency No.1160].
④ Working-student deduction: ¥270,000. A working student with total income of ¥850,000 or less (annual income of ¥1.5 million or less if salary only; Reiwa 7 reform)[National Tax Agency No.1175].
All of these can be applied simply by ticking the box on the year-end adjustment form, and if you forget to claim them you can recover them through a tax return (within 5 years).
Single-parent deduction (¥350,000) and widow deduction (¥270,000)
| Single-parent deduction | Widow deduction | |
|---|---|---|
| Deduction amount | ¥350,000 (residence tax ¥300,000) | ¥270,000 (residence tax ¥260,000) |
| Who qualifies | A person who is not currently married (an unmarried mother or father is OK / regardless of gender) | A woman who has divorced (with a dependent relative) or been bereaved and does not fall under the single-parent category |
| Child / dependent requirement | A child who shares your livelihood (total income, etc., of ¥580,000 or less; raised from ¥480,000 to ¥580,000 in the Reiwa 7 reform)[National Tax Agency] | In the case of divorce, a dependent relative (someone other than a child is also acceptable) is required. Not required in the case of bereavement |
| Your own income | Total income of ¥5 million or less (about ¥6.77 million annual income or less if salary only) | |
| Other | Not eligible if there is a de facto marriage (a notation of an unregistered husband or wife on the resident record) | |
If you meet both, apply the more favorable single-parent deduction (¥350,000). Surprisingly many single mothers and fathers have not entered it on their year-end adjustment, and going back 5 years can mean over a hundred thousand yen refunded in some cases.
Disability deduction (¥270,000 to ¥750,000) | a family member's share also qualifies
| Category | Deduction amount (income tax) | Examples of who qualifies |
|---|---|---|
| Person with a disability | ¥270,000 | Physical disability certificate grades 3–6, mental disability health and welfare certificate grades 2–3, therapy (ryoiku) certificate B, and the like |
| Person with a special disability | ¥400,000 | Physical grades 1–2, mental grade 1, therapy certificate A, a bedridden person requiring complex care, and the like |
| Cohabiting person with a special disability | ¥750,000 | When living together with a spouse or dependent relative who is a person with a special disability |
- Not only you yourself, but also a same-livelihood spouse or a dependent relative who has a disability can be deducted[National Tax Agency No.1160]. The share of a child under 16 also qualifies (even where there is no dependent deduction, the disability deduction can still be used).
- Even without a certificate: a parent aged 65 or over who is certified as requiring long-term care, and the like, may become eligible if they receive a "certificate of eligibility for the disability deduction" issued by the municipality. Households providing care should always check with their municipality.
- A parent living separately to whom you send money is also eligible if they "share your livelihood" (can be applied together with the dependent deduction).
Working-student deduction (¥270,000)
- Requirements: a working student with total income of ¥850,000 or less (raised from ¥750,000 to ¥850,000 in the Reiwa 7 reform) and non-salary income of ¥100,000 or less[National Tax Agency No.1175]. If salary only, the guide is annual income of ¥1.5 million or less (¥650,000 salary income deduction + ¥850,000).
- However, because the 2025 reform expanded the basic deduction, if your salary is ¥1.6 million or less your income tax is zero even without using the working-student deduction, so its role for income tax has diminished. There are still situations where it is effective on the residence tax side.
- Note: this is a deduction for the student themselves, and is a separate matter from the parent's dependent status (the special deduction for specified relatives, etc.). Even if the student uses this deduction, an increase in income affects the parent's deductions and the health insurance dependent status (the ¥1.5 million threshold) (see the whole picture of the income walls).
How to claim (year-end adjustment / tax return)
All of these are applied in the year-end adjustment simply by ticking and filling in the relevant box on the "Application for (Change in) Exemption for Dependents of Employment Income Earner". If you forgot to write it, or for past years, you can recover them through a tax return (a refund claim, within 5 years). You can confirm whether they were applied in the "single parent," "person with a disability," and other boxes on your withholding tax slip.
FAQ
Is there a deduction even for an unmarried single mother?
Yes. The single-parent deduction (¥350,000) created in 2020 does not ask about marital history. The requirements are that you have a child who shares your livelihood (income of ¥580,000 or less), your own total income is ¥5 million or less, and you are not in a de facto marriage.
I have a parent who requires long-term care. Can I take the deduction even without a disability certificate?
It is possible. If your parent is aged 65 or over and certified as requiring long-term care and the like, and the municipality issues a "certificate of eligibility for the disability deduction," they become eligible for the disability deduction (¥270,000) or the special disability deduction (¥400,000; ¥750,000 if cohabiting). Apply at the long-term care or welfare counter of the municipality where you live.
Which should I use, the widow deduction or the single-parent deduction?
If you meet the requirements for both, the single-parent deduction (¥350,000) takes priority and is more favorable. The widow deduction (¥270,000) is for cases that do not fall under the single-parent deduction, such as a divorced woman with a dependent relative other than a child, or a bereaved woman with no dependent relatives.
I forgot to claim a past year.
A refund claim can go back within 5 years. For example, for 5 years of the single-parent deduction (¥350,000), a person in the 10% tax bracket may find that the calculation returns over ¥300,000 in income tax and residence tax combined. Submit a tax return for each year.
Data sources
- Single-parent deduction (¥350,000; child's income ¥580,000 or less): National Tax Agency No.1171 / Widow deduction: National Tax Agency No.1170
- Disability deduction (¥270,000 / ¥400,000 / ¥750,000; a same-livelihood spouse or dependent relative also qualifies): National Tax Agency No.1160
- Working-student deduction (¥270,000; total income of ¥850,000 or less): National Tax Agency No.1175
* This article is general information, not tax advice. The criteria for certification of eligibility for the disability deduction differ by municipality. For individual application, please confirm with a tax office or your municipality.