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Form 100. Personal Income Tax Declaration 2018

12.2. Unreduced excess contributions to social security systems

The items entered in box 0464, outstanding amounts to be reduced from the years 2013 to 2017, 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 2018, and the amounts not applied that are requested to be reduced in the following 5 financial years will also be reflected.

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