12.2. Unreduced excess contributions to social security systems

The items entered in box 0438, outstanding amounts to be reduced from the years 2012 to 2016, and amounts remaining outstanding for future years will be reflected in this section. These amounts should be recorded in the declarations for those years, requesting the possibility of reduction in the following 5 years.

The amounts contributed in fiscal year 2017 will also be reflected, and the amounts not applied that are requested to be reduced in the following 5 fiscal years.

This section will not include business contributions to collective long-term care insurance.