源泉徴収額 (gensen choshūgaku) means the withholding tax amount. This term refers to the amount of tax that is withheld at the source of income, such as wages, salaries, or payments to contractors in Japan. The employer or payer deducts this tax amount from the payment and remits it directly to the tax authorities on behalf of the employee or payee. This system ensures that taxes are collected regularly and helps to prevent tax evasion. The withheld tax is then credited against the total tax liability of the individual or entity when they file their annual tax return.

控除額 (kojo gaku) means deduction amount, which refers to the specific amount that can be subtracted from a taxpayer's gross income or taxable amount, thereby reducing their overall tax liability. Deductions can come from various sources such as personal exemptions, business expenses, insurance premiums, and other qualifying expenses. Tax deductions help to lower the taxable income and, consequently, the amount of tax owed.

別居の配偶者 (bekkyo no haiguusha) refers to a spouse who is living separately from their partner. This can occur for various reasons, such as work assignments, personal differences, or other circumstances that require one spouse to live in a different location.

In legal and tax contexts in Japan, the status of a spouse who is living separately can impact certain benefits, deductions, and declarations. For example, if you are supporting a spouse living separately, you may still be eligible for certain tax deductions or allowances, provided specific conditions are met.

Understanding the implications of having a separately living spouse is important for accurately filing taxes and managing legal responsibilities.

年末調整 給与所得 (nenmatsu chosei kyūyo shotoku), year-end adjustment employment income, is the income that is subject to adjustment. During the year-end adjustment, the employer calculates the employee's total employment income for the year, applies the appropriate deductions, and determines if the correct amount of tax has been withheld. If too much tax has been withheld, the employee will receive a refund. If too little has been withheld, the employee will need to pay the difference.

扶養控除等申告書 (fuyo kojo-to shinkokusho) is the Declaration Form for Dependent Deductions and Other Deductions in English. This form is used by employees in Japan to declare their dependents and claim applicable tax deductions, such as the dependent deduction (扶養控除 = fuyo kojo), spouse deduction, and other related deductions.

By submitting this form, employees can reduce their taxable income, which in turn lowers their overall tax liability. The form is typically submitted to the employer at the beginning of the year or when there are changes in the taxpayer's dependents or other deductible circumstances. The employer uses this information to calculate the appropriate amount of tax to withhold from the employee's salary throughout the year.

給与所得控除 (kyūyo shotoku kojo) refers to employment income deduction in Japan. This deduction is available to salaried employees in Japan and is automatically applied to their employment income. It is designed to account for work-related expenses and reduce the taxable income of employees.

The amount of the deduction is calculated based on the total amount of employment income, with higher incomes receiving higher deductions, though there are maximum limits. This system ensures that employees can offset part of their earnings against costs incurred in earning that income, thus lowering their overall tax liability.