12.5. Unreduced excess contributions to protected assets

This section reflects the unreduced excess of contributions to protected assets of persons with disabilities pending reduction in subsequent years.

The items entered in box 0454 will be reflected, amounts pending reduction from fiscal years 2013 to 2016, and amounts that would remain pending for future fiscal years. 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, box 0455, and the unapplied amounts that are requested to be reduced in the following 4 fiscal years will also be reflected.