Fiscal reform for fiscal year2025～③

Establishment of a special deduction for specific relatives (tentative name)　特定親族特別控除

Residents who have relatives aged 19 and older but under 23 who live together (excluding the resident's spouse and blue business exclusive employees（青色事業専従者等）, limited to those with a total income of 1.23 million yen or less) will be able to deduct the amount based on the *table from their total income for that year if they have individuals who do not qualify as dependents.　　

Note:　the* table mentioned above is not shown here.