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I changed the amount of contributions for my individual-type DC (iDeCo). How can I make year-end adjustments with the changed contribution amount?
Answer
If you change the amount of contributions for the applicable period after the "Certificate of Payment for Small Enterprise Mutual Aid Premiums (iDeCo Deduction Certificate)" is sent, the National Pension Fund Association"国民年金基金連合会" will send you another "Certificate of Payment for Small Enterprise Mutual Aid Premiums (iDeCo Deduction Certificate)" showing the amount after change.
If you submit year-end adjustment documents to your company with the contribution amount before change, and then receive a "Certificate of Payment for Small Enterprise Mutual Aid Premiums (iDeCo Deduction Certificate)" with the changed contribution amount, please check with your company to see if the year-end adjustments can be corrected.
If the correction cannot be made in year-end adjustments, please file an amended return in tax return. For details on the procedures for filing a tax return, please contact your local tax office.
If you submit year-end adjustment documents to your company with the contribution amount before change, and then receive a "Certificate of Payment for Small Enterprise Mutual Aid Premiums (iDeCo Deduction Certificate)" with the changed contribution amount, please check with your company to see if the year-end adjustments can be corrected.
If the correction cannot be made in year-end adjustments, please file an amended return in tax return. For details on the procedures for filing a tax return, please contact your local tax office.
● 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)