Revision of 1 amount of reduction for life insurance
(1)About insurance contracts that we concluded after January 1, 2012, we separate frame of general amount of reduction for life insurance and care
Arrange care medical care premium subtraction about security, medical security newly, and general amount of reduction for life insurance, care medical care premium
28,000 yen, total application limit are 70,000 yen tonarima for subtraction, each application limit of individual annuity premium subtraction
(2)General amount of reduction for life insurance conventional about insurance contract that we concluded before December 31, 2011 and individual
35,000 yen is just applied to application limit of contribution of public pension insurance subtraction each.
(3)Calculating formula of the amount of amount of reduction for life insurance
Expansion of range targeted for 2 medical expenses subtraction
・Copayment of expense to modify expectoration (sputum to rake) suction that care worker or authorized specific act duties worker performed as adjuvant to medical treatment was added to range of medical expenses targeted for medical expenses subtraction. (as for the authorized specific act duties worker, it is decided to be able to carry out expectoration suction under the cooperation with instructions, nurse of doctor as for the care worker from April 1, 2015 from April 1, 2012.)
Revision to affect 3 retirement income
・About the retirement income paid after January 1, 2013, calculation method of residence tax was changed as follows.
(1)10% of tax credit to affect the retirement income is abolished
(2)The abolition of a half taxation to affect the retirement income such as company executives who are with length of service five years or less of
※Calculation method of the amount of retirement allowance exemption
・It is length of service 20 years or less: 400,000 yen X length of service
・It is more than length of service 20 years: 8 million yen +70 ten thousand Japanese yen X (length of service -20 year)