"I view child allowance as a tax break for people aged 35," said Hajime Kitano, chief Japanese equity strategist at J.P. Morgan in Japan.
摩根大通(j . P. Morgan)驻日本首席日股策略师hajime Kitano表示,我将育儿津贴看作是针对35岁人群的一种税收减免。
You are entitled to claim child allowance in respect of your son if he studies a full-time course, which means he receives full-time education.
如果你的儿子修读的是全日制课程,他亦即是接受全日制教育,你可申领他的子女免税额。
If he only takes short-term courses or part-time courses, he does not receive full-time education, and you are therefore not entitled to claim child allowance in respect of him.
如果只是一些短期课程或部分时间制课程,他便不是接受全日制教育,你不能申领他的子女免税额。
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