Earthquake Insurance Premium Deduction Calculator
Enter your annual earthquake insurance and former long-term casualty insurance premiums to automatically calculate Japan's earthquake insurance premium deduction (income tax and resident tax).
The earthquake insurance premium deduction is an income deduction that lets you subtract a set amount from taxable income (for both income tax and resident tax) based on the earthquake insurance premiums you've paid (Article 77 of the Income Tax Act). For long-term casualty insurance contracts signed on or before December 31, 2006 with a policy term of 10 years or more and similar requirements, a transitional "former long-term casualty insurance premium deduction" calculation table applies instead. Enter the annual amount paid for each, and this tool will estimate your deduction.
Earthquake insurance premium deduction calculation table
| Annual premiums paid | Income tax deduction | Resident tax deduction |
|---|---|---|
| ¥50,000 or less | Full amount of premiums paid | Premiums × 1/2 |
| Over ¥50,000 | Flat ¥50,000 | Flat ¥25,000 |
The income tax cap is ¥50,000; the resident tax deduction is 1/2 of the premiums paid (capped at ¥25,000).
Former long-term casualty insurance premium deduction (transitional measure) calculation table
| Annual premiums paid | Income tax deduction | Annual premiums paid | Resident tax deduction |
|---|---|---|---|
| ¥10,000 or less | Full amount of premiums paid | ¥5,000 or less | Full amount of premiums paid |
| Over ¥10,000, up to ¥20,000 | Premiums × 1/2 + ¥5,000 | Over ¥5,000, up to ¥15,000 | Premiums × 1/2 + ¥2,500 |
| Over ¥20,000 | Flat ¥15,000 | Over ¥15,000 | Flat ¥10,000 |
This applies to long-term casualty insurance contracts signed on or before December 31, 2006 with a policy term of 10 years or more and a maturity refund. The caps are ¥15,000 for income tax and ¥10,000 for resident tax; when combined with the earthquake insurance premium deduction, the overall combined cap is ¥50,000 for income tax and ¥25,000 for resident tax.
Simulator
What Is the Earthquake Insurance Premium Deduction (地震保険料控除)?
The Earthquake Insurance Premium Deduction (地震保険料控除) Calculator lets you enter the annual amount you paid in earthquake insurance premiums and, if applicable, former long-term casualty insurance premiums (a grandfathered category), to automatically estimate your Japanese income tax and resident tax deductions. The earthquake insurance premium deduction is an income deduction under Article 77 of Japan's Income Tax Act: it reduces taxable income by the full amount of premiums paid, up to a cap of ¥50,000 for income tax, and by half of the premiums paid, up to a cap of ¥25,000, for resident tax.
If you also hold a long-term casualty insurance contract signed on or before December 31, 2006, with a policy term of 10 years or more and a maturity refund, a separate transitional calculation table for the "former long-term casualty insurance premium deduction" applies. You can combine both deductions if you qualify for each, but the combined total is still capped at ¥50,000 for income tax and ¥25,000 for resident tax — this tool shows the breakdown so you can see exactly how the two interact before you reach that shared ceiling.
Sources used in this calculation
Statutory figures such as tax and insurance rates come from the public bodies listed below. They change when the law is revised, so please also check the primary source before relying on the result for an important decision.
- Japan earthquake insurance premium deduction cap — National Tax Agency (国税庁) Effective from 2007-01 ／ Last checked 2026-09-11
How to Calculate Your Earthquake Insurance Premium Deduction
- Enter your annual earthquake insurance premiums Use the exact annual amount shown on the "certificate of earthquake insurance premium deduction" mailed to you by your insurance company.
- Enter your former long-term casualty insurance premiums, if any If you hold a qualifying contract signed on or before December 31, 2006, enter its annual premium amount here. Leave it blank or at ¥0 if it doesn't apply to you.
- Review the income tax and resident tax deduction amounts The calculator applies the official calculation tables automatically and displays the deduction for each category along with the combined total.
- Cross-check the figures against your certificate Before submitting your year-end tax adjustment or final tax return, compare the estimated amounts against the figures and categories printed on your certificate to make sure nothing was mistyped.
Tips for getting more out of it
- Earthquake insurance cannot be purchased on its own — it must always be attached to a fire insurance policy. Only the earthquake insurance portion qualifies for the deduction, not the fire insurance premium, so check your certificate carefully for the correct amount.
- The resident tax earthquake insurance premium deduction is calculated as 1/2 of the premiums paid, so it ends up smaller than the income tax deduction (note that the cap is also lower: ¥25,000 for resident tax versus ¥50,000 for income tax).
- The former long-term casualty insurance premium deduction is a transitional measure that stopped accepting new contracts in 2006, so it only applies to long-standing contracts. Check whether your certificate states that the contract qualifies for the earthquake insurance premium deduction.
- The annual amount you pay for earthquake insurance can vary depending on whether you pay annually or monthly. Simply enter the "annual premiums paid" figure exactly as shown on your certificate.
Common Use Cases
Preparing your year-end insurance premium deduction form
Estimate your earthquake insurance premium deduction before filling out the insurance premium deduction declaration your employer requires for the year-end tax adjustment.
Estimating deductions for a final tax return
If you file your own final tax return, use this calculator to know in advance what figures to write in the earthquake insurance premium deduction section for both income tax and resident tax.
Checking the combined cap across multiple contracts
If you hold contracts that qualify for both the earthquake insurance premium deduction and the former long-term casualty insurance premium deduction, this tool helps confirm whether your combined total stays within the shared cap.
Weighing the tax benefit before buying earthquake insurance
If you're considering adding earthquake coverage to your home insurance, this calculator gives you a rough sense of how much tax relief the premiums would generate.
Glossary
- Earthquake Insurance Premium Deduction (地震保険料控除)
- An income deduction under Article 77 of Japan's Income Tax Act that lets you subtract a set amount from taxable income for both income tax and resident tax, based on the earthquake insurance premiums you've paid during the year.
- Former Long-Term Casualty Insurance Premium Deduction (旧長期損害保険料控除)
- A transitional measure that applies to long-term casualty insurance contracts signed on or before December 31, 2006, with a policy term of 10 years or more. No new contracts have been accepted under this category since 2006.
- Certificate of Earthquake Insurance Premium Deduction (地震保険料控除証明書)
- A document your insurance company mails each year showing the annual premium amount and category (earthquake insurance or former long-term casualty insurance) needed to claim the deduction. You must attach or present it for your year-end tax adjustment or final tax return.
- Year-End Tax Adjustment (年末調整)
- The process by which a Japanese employer reconciles the income tax withheld from an employee's salary throughout the year against the actual tax owed. Employees claim the earthquake insurance premium deduction through this process if they don't file their own final tax return.
- Final Tax Return (確定申告)
- The annual process of calculating and reporting your own income and tax liability to the tax office. People who aren't covered by year-end tax adjustment, or who missed a deduction, use this route instead.
- Income Deduction (所得控除)
- A general term for deductions that reduce the amount of income subject to tax. The earthquake insurance premium deduction is one of several, alongside deductions such as the life insurance premium deduction and the spouse deduction.
Frequently asked questions
Side Note — How the earthquake insurance premium deduction came to be
The earthquake insurance premium deduction is a relatively new income deduction, first applied to income tax starting in the 2007 tax year. Before that, there was a "casualty insurance premium deduction" system that covered premiums for a wide range of casualty insurance contracts, including both fire and earthquake insurance, but this system was abolished in the 2006 tax reform.
The abolition is said to have been driven by a policy goal of encouraging more people to take out earthquake insurance. Interest in earthquake insurance rose sharply after the 1995 Great Hanshin-Awaji Earthquake, yet enrollment rates remained low at the time. By replacing the casualty insurance premium deduction with the earthquake insurance premium deduction, the tax system was reshaped to provide a stronger incentive to purchase earthquake coverage.
At the same time, it would have been harsh for policyholders under the old system to suddenly lose their deduction, so a transitional measure — the "former long-term casualty insurance premium deduction" — was created for long-term casualty insurance contracts signed on or before December 31, 2006. Since this transitional measure does not accept new contracts, the number of contracts it covers naturally shrinks year after year.