Social Insurance Deduction

The social insurance deduction (社会保険料控除) is a deduction applied to taxable income for the purposes of calculating National Income Tax and Residence Tax.

It consists of premiums paid for pension, health insurance, unemployment insurance, etc. For the full list see Tax Answer No.1130 社会保険料控除, NTA (Japanese).

The effect of this deduction is that these insurance premiums are free of income tax.