Is it true that "even salaried employees have a way to deduct expenses"?

“Even salaried employees have a way to deduct expenses.” Have you heard that?

Even if you buy books or stationery for work, an employee’s tax does not change. When it is explained that way, most people accept it. It is true that calculating employment income has no step where you gather your actual expenses and subtract them. But the Income Tax Act does provide a way to subtract spending if certain conditions are met. The people who can use it are limited. Even so, there is a way.

Five tax terms, explained first

Here are plain-language explanations of the terms used in this article.

• Employment income (kyūyo shotoku) = income from salary and wages received from a company or similar employer
• Employment income deduction (kyūyo shotoku kōjo) = an amount subtracted from salary receipts. It is set according to the amount of receipts
• Specified expenditures (tokutei shishutsu) = expenditures directly necessary for one’s duties, such as commuting costs, that are listed in the law
• Deduction for specified expenditures (tokutei shishutsu kōjo) = a deduction available when specified expenditures exceed a certain amount
• Necessary expenses (hitsuyō keihi) = costs directly incurred to earn income from a business or similar activity

Conclusion

Our verdict is “True, with conditions.” Salaried employees do have a way to deduct expenses. However, actual expenses are not subtracted directly from employment income. The way is through an exception, the deduction for specified expenditures, and it requires spending above one half of the employment income deduction and a certificate from your employer or a similar party. For people who meet these conditions, there is a way.

Employment income is calculated by subtracting a fixed amount from receipts

First, let us check how employment income is calculated, using the statute.

給与所得の金額は、その年中の給与等の収入金額から給与所得控除額を控除した残額とする。 ［1］

(Income Tax Act, Article 28, paragraph 2. The quotation is in the original Japanese.)［1］

Put plainly, employment income is “a year’s salary receipts minus the employment income deduction.” Necessary expenses do not appear here. It is not a system where you gather the expenses you actually incurred and subtract them.

The amount of the employment income deduction is set according to the amount of receipts. In the National Tax Agency (NTA) table, the deduction for 2026 is ¥740,000 for receipts up to ¥2.2 million.

（注1） 令和8年12月1日に施行され、令和8年分及び令和9年分に適用される金額です。 ［4］

(Note 1 in NTA Tax Answer "No.1410 Employment income deduction." The quotation is in the original Japanese.)［4］

The amounts in this table take effect on December 1, 2026, and apply to 2026 and 2027. For 2025, the deduction was ¥650,000 for receipts up to ¥1.9 million. You need to calculate with the table for the same year.

The exception is the deduction for specified expenditures

That is the end of the principle. Article 57-2 of the same Act sets out the exception.

居住者が、各年において特定支出をした場合において、その年中の特定支出の額の合計額が第二十八条第二項（給与所得）に規定する給与所得控除額の二分の一に相当する金額を超えるときは、その年分の同項に規定する給与所得の金額は、同項及び同条第四項の規定にかかわらず、同条第二項の残額からその超える部分の金額を控除した金額とする。 ［2］

(Income Tax Act, Article 57-2, paragraph 1. The quotation is in the original Japanese.)［2］

It is a little stiff, so put plainly, it says this. It can be used when the total of a year’s specified expenditures exceeds one half of the employment income deduction. Only the excess can be subtracted from employment income. You cannot subtract the full amount you spent.

The NTA explains the same system.

給与所得者が次の1から7の特定支出をした場合、その年の特定支出の額の合計額が、給与所得控除額の2分の1相当額を超えるときは、確定申告によりその超える部分の金額を給与所得控除後の所得金額から差し引くことができる制度があります。 ［3］

(NTA Tax Answer "No.1415 Deduction for specified expenditures of employment income earners." The quotation is in the original Japanese.)［3］

This system is called the deduction for specified expenditures of employment income earners. It is subtracted further from the amount left after the employment income deduction. But only the excess can be subtracted.

Only seven types of spending qualify

The following seven types count as specified expenditures. Each must be directly necessary for performing your duties.

(List in NTA Tax Answer "No.1415 Deduction for specified expenditures of employment income earners.")［3］

The seventh type, work-related expenses, has a cap. The statute also says up to ¥650,000.

次に掲げる支出（当該支出の額の合計額が六十五万円を超える場合には、六十五万円までの支出に限る。）で、その支出がその者の職務の遂行に直接必要なものとして財務省令で定めるところにより給与等の支払者により証明がされたもの ［2］

(Income Tax Act, Article 57-2, paragraph 2, item 7. The quotation is in the original Japanese.)［2］

Put plainly, books, clothing and entertainment expenses together count only up to ¥650,000. Even if you buy ¥1 million of books, only ¥650,000 goes into this category. And the ¥650,000 cannot simply be subtracted as it is. The next section does the calculation.

If you do not exceed one half, the deduction is zero

This is the biggest hurdle of the system. The deduction is what remains after subtracting one half of the employment income deduction from the total of specified expenditures. So if you do not reach one half, the deduction is zero. The table below gives examples calculated with the 2026 table.

Person A can subtract only the ¥80,000 above ¥720,000. Person B does not reach ¥370,000, so the amount that can be subtracted is zero. Even with ¥300,000 of spending, B cannot take the deduction.

The employment income deduction has a cap. For receipts over ¥8.5 million it is ¥1.95 million, and one half of that is ¥975,000. The higher your income, the larger the amount you must exceed. Without nearly ¥1 million of specified expenditures, you cannot take the deduction.

Taking the deduction for specified expenditures does not reduce the employment income deduction. This is another point that is easy to confuse.

Commuting costs do not count in full

Of the seven types, the most familiar is commuting costs. However, the conditions are set out in detail.

その者の通勤のために必要な交通機関の利用又は交通用具の使用のための支出で、その通勤の経路及び方法がその者の通勤に係る運賃、時間、距離その他の事情に照らして最も経済的かつ合理的であることにつき財務省令で定めるところにより給与等の支払者により証明がされたもののうち、一般の通勤者につき通常必要であると認められる部分として政令で定める支出 ［2］

(Income Tax Act, Article 57-2, paragraph 2, item 1. The quotation is in the original Japanese.)［2］

Put plainly, commuting costs count only for the most economical and reasonable route and method. Detours and unnecessary distance are not included. In addition, any part reimbursed by your employer is excluded.

また、その特定支出について、①給与の支払者から補てんされる部分があり、かつ、その補てんされる部分に所得税が課税されていない場合におけるその補てんされる部分 ［3］

(NTA Tax Answer "No.1415 Deduction for specified expenditures of employment income earners." The quotation is in the original Japanese.)［3］

The part of commuting costs reimbursed by your employer is not a specified expenditure if no income tax is charged on it. If you receive a tax-free commuting allowance from your employer, that amount is excluded. That is why it is hard to qualify for the deduction through commuting costs.

You need a certificate and a final tax return

Each of the seven types of spending needs a certificate from your employer or a similar party.

なお、これらの7つの特定支出は、いずれもその支出がその方の職務の遂行に直接必要なものであることなどについて給与の支払者またはキャリアコンサルタントによって証明がされたものに限られます ［3］

(NTA Tax Answer "No.1415 Deduction for specified expenditures of employment income earners." The quotation is in the original Japanese.)［3］

Put plainly, your own judgment is not enough. Only spending certified by your employer counts. For training costs and qualification costs, a certificate from a career consultant is also acceptable. However, this is limited to the part related to education and training (kyōiku kunren). Any part covered by an education and training benefit (kyōiku kunren kyūfukin) is not a specified expenditure either.

And this deduction cannot be claimed in the year-end adjustment.

この特定支出控除を受けるためには、確定申告を行う必要があります。 ［3］

(NTA Tax Answer "No.1415 Deduction for specified expenditures of employment income earners." The quotation is in the original Japanese.)［3］

When you file, you prepare documents.

その際、特定支出に関する明細書および、給与の支払者またはキャリアコンサルタントの証明書を申告書に添付するとともに、特定支出に係るその支出の事実および支出した金額を証する書類を申告書に添付または申告書を提出する際に提示してください。 ［3］

(NTA Tax Answer "No.1415 Deduction for specified expenditures of employment income earners." The quotation is in the original Japanese.)［3］

You need a statement of specified expenditures, a certificate, and receipts or similar documents. Spending for which you cannot get a certificate does not count (for training costs and qualification costs, a certificate from a career consultant is another option). In addition to the one-half requirement, these procedures are also required.

If a side job produces business or miscellaneous income, expenses can be subtracted

There is one more route that is easy to overlook. Even salaried employees can subtract necessary expenses from income other than salary.

その年分の不動産所得の金額、事業所得の金額又は雑所得の金額（事業所得の金額及び雑所得の金額のうち山林の伐採又は譲渡に係るもの並びに雑所得の金額のうち第三十五条第三項（公的年金等の定義）に規定する公的年金等に係るものを除く。）の計算上必要経費に算入すべき金額は、別段の定めがあるものを除き、これらの所得の総収入金額に係る売上原価その他当該総収入金額を得るため直接に要した費用の額及びその年における販売費、一般管理費その他これらの所得を生ずべき業務について生じた費用（償却費以外の費用でその年において債務の確定しないものを除く。）の額とする。 ［5］

(Income Tax Act, Article 37, paragraph 1. The quotation is in the original Japanese.)［5］

Put plainly, when calculating business income or miscellaneous income, the costs directly incurred to earn that income can be subtracted. Employment income is not covered by this provision.

For example, suppose an employee has business income from a side job selling goods or writing articles. Purchases, materials and a computer used for the work (an expensive one is spread over several years) are necessary expenses of that side job. This is calculated separately from salary. If the side job’s income is business income or miscellaneous income, tax is charged on what remains after subtracting expenses.

Expenses and income deductions are different things

Hearing “can be subtracted,” some people think of the medical expense deduction. That is not an expense. It is a deduction from income.

その超える部分の金額（当該金額が二百万円を超える場合には、二百万円）を、その居住者のその年分の総所得金額、退職所得金額又は山林所得金額から控除する。 ［6］

(Income Tax Act, Article 73, paragraph 1, the provision on the medical expense deduction. The quotation is in the original Japanese.)［6］

The medical expense deduction subtracts from income the part of medical expenses paid that exceeds a certain amount. It does not subtract the amount paid as an expense. Both are “subtracting,” but where and how they are subtracted differ. Expenses are subtracted when working out income, and income deductions are subtracted after income has been worked out.

What to do

1. Check whether you had any spending that falls under the seven types of specified expenditures in the year
2. Ask your employer whether they will certify that spending
3. Look up the employment income deduction for that year in the NTA table
4. Calculate one half of the employment income deduction and compare it with the total of specified expenditures
5. If you exceed it, file a final tax return with the statement, the certificate and receipts
6. If you do not exceed it, the deduction for specified expenditures is zero. Filing a return does not increase it

Even if you do not exceed one half, you may be able to use the medical expense deduction. It is a deduction with a different purpose, so check it separately. If you are unsure, consult the tax office or a licensed Japanese tax accountant (zeirishi).

Summary

“Even salaried employees have a way to deduct expenses” is true, with conditions. Employment income is calculated by subtracting the employment income deduction from receipts, and it is not a system where you gather actual expenses and subtract them. This does not change.

On top of that, there are two ways. One is the deduction for specified expenditures. It can be used when the total of seven types of spending exceeds one half of the employment income deduction. Only the excess can be subtracted, so the full amount spent cannot. A certificate from your employer and a final tax return are also required. The other is income other than salary. If a side job produces business income or miscellaneous income, necessary expenses can be subtracted in that calculation.

The conditions are strict, but there is a way. First, check the table of seven types to see whether your spending fits.

出典

• ［1］所得税法第28条（給与所得）— e-Gov法令検索　確認日：2026-10-26
• ［2］所得税法第57条の2（給与所得者の特定支出の控除の特例）— e-Gov法令検索　確認日：2026-10-26
• ［3］No.1415 給与所得者の特定支出控除— 国税庁　確認日：2026-10-26
• ［4］No.1410 給与所得控除— 国税庁　確認日：2026-10-26
• ［5］所得税法第37条（必要経費）— e-Gov法令検索　確認日：2026-10-26
• ［6］所得税法第73条（医療費控除）— e-Gov法令検索　確認日：2026-10-26

Note: This article is based on laws and official information as of October 26, 2026. It is a translation of the Japanese original; if the two differ, the Japanese version prevails. Quotations from laws and official sources are given in the original Japanese, followed by unofficial reference translations. Sources are based on laws (e-Gov) and official materials of the NTA, all in Japanese. If a correction is needed after publication, a correction record will be added at the end of this article (Correction policy).