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Japan Earthquake Insurance Tax Deduction Calculator 2026

Calculate statutory income and resident tax reductions under Japan's Earthquake Insurance Premium Deduction (100% deduction up to 50,000 JPY for income tax, 25,000 JPY for resident tax).

Calculated Result

Annual Net Tax Savings

¥8,750

Income Tax Deduction Base

¥35,000

Calculator Inputs

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Annual Net Tax Savings

¥8,750

Income Tax Deduction Base

¥35,000

Resident Tax Deduction Base

¥17,500

Deduction and Refund

Income Tax Deduction
¥35,000(80%)
Cash Refund
¥8,750(20%)

Based on Income Tax Act Art. 77. Applies exclusively to the earthquake rider portion of residential and personal property insurance policies.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: 所得税法第77条 (地震保険料控除・支払保険料全額最高5万円) 及び 地方税法 (住民税最高2.5万円控除)Last Verified: 2026-09-03

Calculation Methodology

Income Tax: 100% of premium up to 50,000 JPY; Resident Tax: 50% of premium up to 25,000 JPY.

Frequently Asked Questions

For national income tax, 100% of annual premiums up to 50,000 JPY are fully deductible. For local resident tax, 50% of premiums up to 25,000 JPY are deductible.

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