Here I will explain Tax deduction ( Shotoku kojo = 所得控除) for non resident in Japan When a non resident files tax return, she can apply deduction for casualty losses （ 雑損控除 ）, basic deduction ( 基礎控除 ). The amount of basic deduction ( 基礎控除 ) is 380,000 yen. A person who files tax return, she can deduct this amount from her income and calculate income tax. But she can not apply life insurance premiums deduction, spousal deduction ( Haigusha kojo = 配偶者控除 ). The amount of spousal deduction ( 配偶者控除 ) is 380,000 yen. And she can apply deduction for blue return tax payer. The amount of this deduction is 100,000 or 650,000 yen. In order to apply deduction of 650,000 yen, the renting out business should be business scale （ Jigyo teki kibo = 事業的規模 ）. In the case of apartment, the number of renting out rooms should be at least 10, in the case of detached house, the number is at least 5. When she keeps her account book by double entry accounting ( Fukushiki boki = 複式簿記 ) and makes balance sheet, a profit‐and‐loss statement and files tax return during legal period ( by 15th in March of next year. ) she can apply deduction of 650,000 yen. When she keeps her account book and makes balance sheet, a profit‐and‐loss statement, she can apply deduction of 100,000 yen. When you purchase real estate in Japan with my assist, I am willingly assist you to submit blue return tax filing.