Year‐end income adjustment for 2025 must be careful～④

The FY2025 tax reform will increase the basic income tax deduction and employment income deduction amounts, raise the total income amount requirements for spouse deductions and dependent deductions, and create new "special provisions for the basic deduction" and "special deduction for specific relatives."

All of these reforms to personal deductions will apply to income tax for the fiscal year 2025, but rather than being applied at the time of withholding when companies pay their employees' monthly salaries, the revised systems will need to be reflected in the year-end adjustment in December 2025, and employees' income tax amounts for this year will need to be settled.