*The previous version was deleted due to the LLM rule, so I rewrote it and hope this doesn't break the no LLM rule.
Hey everyone, I’m still pretty new to this stuff so please go easy on me 🙇♂️
With the year almost over, I’m trying to figure out how much furusato nozei room I still have. I already donated a bit earlier in the year, but now that I finally know what my income looks like for 2025, I want to double-check the max limit so I don’t overdo it.
The part that’s confusing me is my social insurance deductions, since I switched from regular employment to kojinjigyō halfway through the year.
Background (2025):
- Jan–Feb: Full-time employee (regular shakai hoken)
- Mar–Dec: Sole proprietor (qualified invoice holder)
- Blue return filed (65万円 deduction)
- Dependents: 2
Income / deductions:
- Business income after expenses + blue deduction: ¥17,443,761
- Social insurance deduction total: ¥411,152
- Breakdown: ¥291,152 (Jan–Feb actuals from gensenchōshu) + ¥120,000 (Mar–Dec estimate @ ¥12k/month)
- Dependent deductions:
- Income tax: ¥760,000 (380k × 2)
- Resident tax: ¥660,000 (330k × 2)
- Basic deduction:
- Income tax: ¥480,000
- Resident tax: ¥430,000
My own math:
- Income tax taxable income: ¥17,443,761 − (¥411,152 + ¥760,000 + ¥480,000) ≈ ¥15,792,000 → falls in the 33% bracket
- Resident tax taxable income: ¥17,443,761 − (¥411,152 + ¥660,000 + ¥430,000) ≈ ¥15,942,000 Resident-tax income portion ≈ ¥1,594,200
Using the usual furusato formula:
- Numerator: ¥1,594,200 × 20% = 318,840
- Denominator: 1 − 10% − (33% × 1.021) = 0.56307
- Final result: 318,840 ÷ 0.56307 + 2,000 ≈ ¥568,252
So based on this, it looks like my limit for the year is roughly ¥568,000. I’d probably aim for about 90% of that (~¥511,000).
Questions:
- Does that ~¥568k limit seem reasonable for this type of mixed employment year?
- Being a qualified invoice issuer doesn’t affect furusato limits at all… right? (I assume consumption tax stuff is totally separate, but just want to check.)
Thanks for any insight!
by wakaokami