A "Certificate of Payment for Small Enterprise Mutual Aid Premiums (iDeCo Deduction Certificate)"  "小規模企業共済等掛金払込証明書（iDeCo控除証明書）" is required.

 

The "Certificate of Payment for Small Enterprise Mutual Aid Premiums (iDeCo Deduction Certificate" shows the amount of contributions that have been or will be withdrawn from your bank account during the current year (January to December).

The National Pension Fund Association"国民年金基金連合会" will send it by crimped postcard to the participant’s registered address.

 

The full amount of contributions in an individual-type DC (iDeCo) is subject to income deduction.

Please attach it when you receive income deductions for your tax return or year-end adjustments.

 

The National Pension Fund Association will start sending the "Certificate of Payment for Small Enterprise Mutual Aid Premiums (iDeCo Deduction Certificate)" around late October every year.

If the initial contribution to iDeCo will be withdrawn in and after October, or if the contribution amount will be changed, a "Certificate of Payment for Small Enterprise Mutual Aid Premiums (iDeCo Deduction Certificate)" will be sent from the end of November to the end of January.

 

If you have selected payment via employer (deduction from salary) as the payment method for iDeCo contributions, the "Certificate of Payment for Small Enterprise Mutual Aid Premiums (iDeCo Deduction Certificate)" will not be sent as your employer will take the procedure to receive income deduction.

 

For participants of a corporate-type DC, the "Certificate of Payment for Small Enterprise Mutual Aid Premiums (iDeCo Deduction Certificate)" will not be sent.

Company contributions (contributions by employer) are not subject to income tax, etc.

As for participant contributions (employee matching contribution), your employer will take the procedure to receive income deduction. Please check with your employer for details.

 

● Information on iDeCo Deduction Certificate (Certificate of Payment for Small Enterprise Mutual Aid Premiums) "iDeCo控除証明書（小規模企業共済等掛金払込証明書）のご案内" (Link)