控除 (kojo) is a tax deduction in Japan. It refers to the amounts that can be subtracted from an individual's total income to reduce their taxable income. By lowering the taxable income, tax deductions can significantly decrease the amount of tax an individual owes.

Various types of deductions are available, each designed to provide financial relief for specific circumstances. Common deductions includes those for dependents, medical expenses, social insurance premiums, and mortgage interest. For instance, the spousal deduction and dependent deduction help families reduce their tax burden by acknowledging the financial responsibilities of supporting a spouse or dependents.

To claim these deductions, taxpayers must provide the necessary documentation and meet certain eligibility criteria. Properly utilizing deductions are crucial for effective tax planning, as it can lead to substantial tax savings. Understanding and applying the appropriate deductions can help individuals manage their finances better and ensure compliance with tax regulations.

エコカー減税 (ekoka genzei), Eco-car Tax Reduction, is a Japanese government incentive designed to promote the purchase of environmentally friendly vehicles. This tax reduction aims to reduce emissions and encourage the use of low-emission vehicles by providing tax benefits to those who purchase cars that meet specific environmental standards.

There are three main types of taxes that can be reduced under this scheme: the Automobile Acquisition Tax, which is a one-time tax paid when purchasing a new vehicle; the Automobile Weight Tax, which is paid at the time of vehicle inspection; and the Automobile Tax, which is an annual tax based on the engine size of the vehicle. Eco-friendly cars that meet the criteria may receive reductions or exemptions from these taxes.

To qualify for the eco-car tax reduction, vehicles must meet specific fuel efficiency and emission standards set by the Japanese government. The standards and the amount of tax reduction can vary depending on the vehicle's performance and the year of purchase. These incentives are part of Japan's broader efforts to reduce greenhouse gas emissions and promote sustainable transportation.

住宅ローン減税 (jutaku ron genzei) refers to the "Mortgage Loan Tax Deduction" in Japan. This tax incentive is designed to promote home ownership by allowing individuals who have taken out a mortgage to purchase a residence to receive a deduction on their annual income tax. The deduction is typically a percentage of the remaining mortgage balance and can be claimed over a set number of years, often up to ten years. This reduction in taxable income helps to make home ownership more affordable by effectively lowering the overall cost of borrowing. To qualify for jutaku ron genzei, specific criteria must be met, including the use of the property as a primary residence and adherence to certain mortgage loan conditions.