{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "kr/nts/year-end-tax-settlement-income-deduction-report",
  "version": "1.0.0",
  "title": "South Korea Year-end Tax Settlement — Report of Income Deduction & Tax Credit",
  "description": "Report filed by a wage & salary income earner (including foreign employees) to their withholding agent (employer) as part of Korea's annual year-end tax settlement (연말정산), declaring the personal deductions, income deductions, and tax credits the filer claims for the tax year. The withholding agent uses this report plus attached documentary evidence to compute the filer's final income tax and either collect additional tax or refund overwithheld tax. Covers income-earner identification and residency/tax-withholding-ratio elections, the statement of personal deduction for dependents (relationship, basic/elderly/disabled/single-parent/newborn status) and associated insurance/medical/education/credit-card expenditure, pension premium deduction, special income deduction (health/employment insurance, housing rental and mortgage loans), other income deductions (pension/housing-purchase savings, investment contributions), the foreign-worker-specific tax reduction/exemption pathways (inter-government agreement, technology introduction contract, Restriction of Special Taxation Act, tax treaty), tax credits (pension accounts, insurance, medical, education, donations, foreign tax credit, housing mortgage interest, monthly rent), and the additional-documents checklist covering a secondary workplace and companion statements. Sourced from the National Tax Service's own English-language 'Easy Guide for Foreigners' Year-end Tax Settlement' (2025 edition), which reproduces the Ministry of Economy and Finance's gazetted Enforcement Rule of the Income Tax Act Attached Form No. 37(1)-(3) as an official English original (not a translation) in Chapter IX 'Tax Forms'. Does not model the granular sub-matrices the source form itself breaks each aggregate deduction into (housing mortgage loan interest ceilings by borrowing year/term-length/interest-rate type; investment association contributions by contribution year and association; housing-purchase savings by product type), the companion 'Statement of Income Deduction & Tax Credit for Pension, Savings, etc.' form's own per-account line items, the separate 'Application for Flat Tax Rate for Foreign Employees' (Form 8) or 'Application for Non-Taxation & Exemption ... Under a Tax Treaty' (Form 29-2(3)) election forms (referenced here only as companion documents), the NTS Hometax simplified year-end tax settlement service's data-lookup workflow, or the withholding agent's own tax computation/withholding-receipt issuance step. Does not submit the report; the live NTS Hometax service (hometax.go.kr) and the filer's withholding agent are always authoritative (see VERIFICATION.md).",
  "status": "draft",
  "jurisdiction": {
    "country": "KR",
    "level": "national"
  },
  "authority": {
    "name": "National Tax Service, Republic of Korea",
    "abbreviation": "NTS",
    "url": "https://www.nts.go.kr/english/index.do"
  },
  "process": {
    "type": "filing",
    "language": "en-KR"
  },
  "source": {
    "url": "https://www.nts.go.kr/comm/nttFileDownload.do?fileKey=01059b95704bfc331d222bb2b4e7a927",
    "retrievedAt": "2026-07-05",
    "documentRef": "National Tax Service, '2025 Easy Guide for Foreigners' Year-end Tax Settlement' (Issue Date Dec. 2025), Chapter IX 'Tax Forms', reproducing the Enforcement Rule of the Income Tax Act's Draft Attached Form No. 37(1)-(3), 'Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income' (English original, pp.199-203 of the guide)."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-05",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-05",
    "notes": "GOV-1328 'GovSchema Standard Research' cycle, picked up from GOV-1293's standing candidate backlog (filed by GOV-1289's new-jurisdiction research). South Korea's Taxes vertical was the last of the five verticals GOV-1289 rated STRONG (Passport, DMV, Visa, National ID all already closed by GOV-1289/1291/1292/1294); this document closes it. Sourced from the National Tax Service's own English-language 'Easy Guide for Foreigners' Year-end Tax Settlement' (2025 edition, nts.go.kr, HTTP 200, genuine text-layer PDF, no login/CAPTCHA), which reproduces the Enforcement Rule of the Income Tax Act's gazetted Attached Form No. 37(1)-(3) as an official English original rather than a translation — the lowest translation-risk KR source found so far, and per the candidate note the reason GOV-1289 rated this vertical STRONG despite NTS's own Hometax filing portal (hometax.go.kr) requiring certificate login. Extracted with pdfjs-dist (238 pages), then a second coordinate-based (y-position row-grouping) extraction over the form's own 3 English pages (pp.199-203) to disambiguate its multi-column matrix layout before authoring fields. Models the header/income-earner identification, the personal-deduction statement (flattened to one primary dependent per this registry's established repeating-table convention, since spec v0.3 has no array/repeating-group model, SPEC.md §6.1), pension-premium deduction, special income deduction, other income deductions, and — the foreign-worker-specific core of this document — the Restriction of Special Taxation Act / tax-treaty / inter-government-agreement tax reduction-exemption pathways and the full tax-credit schedule (pension account, insurance, medical, education, donations, foreign tax credit, housing mortgage interest, monthly rent). Deliberately aggregates several sub-matrices the source form itself further subdivides (housing mortgage loan interest by borrowing-year/term-length/rate-type; investment-association contributions by year/association; housing-purchase savings by product type) rather than modelling every combination, and references three companion forms (flat-tax-rate election Form 8, tax-treaty non-taxation Form 29-2(3), and the pension/savings statement) only as documents[] entries rather than separate field sets — see VERIFICATION.md for the full scope rationale. A mock conformance/kr/nts/year-end-tax-settlement-income-deduction-report/1.0.0/application-packet.json test run, using the guide's own worked 'foreign engineer' calculation example (Case 5, p.151) for its wage/pension/insurance/credit-card figures, was checked with a from-scratch evaluator against all 117 fields, 3 crossFieldValidation rules, and 7 documents[] conditions: 0 errors, with three deliberate mutations (missing required field, cross-field violation, out-of-enum value) all correctly caught — see VERIFICATION.md. Status remains 'draft' pending an independent second reviewer's field-by-field pass; see the review-gate issue."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-05"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "incomeEarnerName",
      "label": "Name of income earner",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "residentAlienRegistrationNumber",
      "label": "Resident (alien) registration no.",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The income earner's Korean resident registration number, or alien registration number for a foreign national.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header",
      "validation": {
        "maxLength": 20
      }
    },
    {
      "name": "placeOfWork",
      "label": "Place of work",
      "type": "string",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "businessRegistrationNumber",
      "label": "Business registration no. (of the withholding agent/employer)",
      "type": "string",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header",
      "validation": {
        "maxLength": 20
      }
    },
    {
      "name": "householdHeadOrMember",
      "label": "Household head/member",
      "type": "enum",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header",
      "validation": {
        "enum": [
          "head",
          "member"
        ]
      }
    },
    {
      "name": "nationality",
      "label": "Nationality",
      "type": "string",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "nationalityCode",
      "label": "Nationality code",
      "type": "string",
      "required": false,
      "description": "ISO country-acronym code, referenced against the NTS website's ISO country code lookup.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header",
      "validation": {
        "maxLength": 10
      }
    },
    {
      "name": "lengthOfServiceStartDate",
      "label": "Length of service — start date",
      "type": "date",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header"
    },
    {
      "name": "lengthOfServiceEndDate",
      "label": "Length of service — end date",
      "type": "date",
      "required": false,
      "description": "Left blank for a filer who remains employed at the end of the tax year.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header"
    },
    {
      "name": "residencyStatus",
      "label": "Residency",
      "type": "enum",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header",
      "validation": {
        "enum": [
          "resident",
          "non_resident"
        ]
      }
    },
    {
      "name": "stateOfResidence",
      "label": "State of residence",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "residencyStatus",
        "equals": "non_resident"
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "stateOfResidenceCode",
      "label": "State of residence code",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "residencyStatus",
        "equals": "non_resident"
      },
      "description": "ISO country code for the non-resident's state of residence.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header",
      "validation": {
        "maxLength": 10
      }
    },
    {
      "name": "changeOfPersonalDeductionItems",
      "label": "Change of personal deduction items",
      "type": "enum",
      "required": true,
      "description": "If 'same_as_last_year', a copy of the resident register does not need to be submitted.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header, Instruction 1",
      "validation": {
        "enum": [
          "same_as_last_year",
          "changed"
        ]
      }
    },
    {
      "name": "paymentInInstallments",
      "label": "Payment in installments",
      "type": "boolean",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header"
    },
    {
      "name": "taxWithholdingRatio",
      "label": "Tax withholding ratio",
      "type": "enum",
      "required": true,
      "description": "The filer may elect to have 120%, 100%, or 80% of the monthly-withheld tax amount withheld going forward.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header",
      "validation": {
        "enum": [
          "120",
          "100",
          "80"
        ]
      }
    },
    {
      "name": "numberOfPersonsEligibleForPersonalDeduction",
      "label": "No. of persons eligible for personal deduction",
      "type": "integer",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 1
      }
    },
    {
      "name": "numberOfChildren",
      "label": "No. of children (among persons eligible for personal deduction)",
      "type": "integer",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "filerIsWoman",
      "label": "Filer qualifies for the 'Woman' additional deduction",
      "type": "boolean",
      "required": true,
      "description": "Applies where the filer's global income tax base is 30 million won or less and the filer is a woman with no spouse who is head of household with dependants, or a woman with a spouse.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I, Instruction 4",
      "fieldRole": "eligibility"
    },
    {
      "name": "filerIsSingleParent",
      "label": "Filer qualifies for the single-parent additional deduction",
      "type": "boolean",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I"
    },
    {
      "name": "filerDisabilityCode",
      "label": "Filer's disability classification code, if applicable",
      "type": "enum",
      "required": false,
      "description": "1 = disabled person under the Act on Welfare of Persons with Disabilities; 2 = wounded/disabled person under the Act on the Honorable Treatment of Persons of Distinguished Service to the State; 3 = severely ill patient needing continued treatment.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I, Instruction 5",
      "validation": {
        "enum": [
          "1",
          "2",
          "3"
        ]
      }
    },
    {
      "name": "hasDependents",
      "label": "Filer has at least one dependent listed under personal deduction items",
      "type": "boolean",
      "required": true,
      "description": "Gates the primary-dependent field group below. The source form provides a repeating table for every dependent listed under personal deduction items; GovSchema v0.3 fields are flat (no array/repeating-group model, see spec/v0.3/SPEC.md §6.1), so this document models only the filer's primary dependent (e.g. spouse or first child) when this is true.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "fieldRole": "eligibility"
    },
    {
      "name": "primaryDependentRelationshipCode",
      "label": "Primary dependent — relationship code",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "hasDependents",
        "equals": true
      },
      "description": "0 = income earner, 1 = income earner's lineal ascendant, 2 = spouse's lineal ascendant, 3 = spouse, 4 = income earner's lineal descendant, 5 = spouse's lineal descendant, 6 = sibling, 7 = person eligible for assistance, 8 = foster child.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I, Instruction 2",
      "validation": {
        "enum": [
          "0",
          "1",
          "2",
          "3",
          "4",
          "5",
          "6",
          "7",
          "8"
        ]
      }
    },
    {
      "name": "primaryDependentName",
      "label": "Primary dependent — name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "requiredWhen": {
        "field": "hasDependents",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "primaryDependentCitizenOrForeigner",
      "label": "Primary dependent — Citizen/Foreigner",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "hasDependents",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I, Instruction 7",
      "validation": {
        "enum": [
          "citizen",
          "foreigner"
        ]
      }
    },
    {
      "name": "primaryDependentRegistrationNumber",
      "label": "Primary dependent — Resident (alien) registration no.",
      "type": "string",
      "required": false,
      "classification": "pii",
      "requiredWhen": {
        "field": "hasDependents",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "maxLength": 20
      }
    },
    {
      "name": "primaryDependentMeetsIncomeCriteria",
      "label": "Primary dependent — meets income criteria for basic deduction",
      "type": "boolean",
      "required": false,
      "requiredWhen": {
        "field": "hasDependents",
        "equals": true
      },
      "description": "The dependent's annual income must be 1,000,000 won or less (5,000,000 won gross wage & salary income if wage & salary income is their only income).",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I, Instruction 3"
    },
    {
      "name": "primaryDependentIsBasicDeduction",
      "label": "Primary dependent — basic deduction claimed",
      "type": "boolean",
      "required": false,
      "requiredWhen": {
        "field": "hasDependents",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I"
    },
    {
      "name": "primaryDependentIsElderly",
      "label": "Primary dependent — the elderly (70 years or older)",
      "type": "boolean",
      "required": false,
      "requiredWhen": {
        "field": "hasDependents",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I, Instruction 3"
    },
    {
      "name": "primaryDependentIsDisabled",
      "label": "Primary dependent — disabled",
      "type": "boolean",
      "required": false,
      "requiredWhen": {
        "field": "hasDependents",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I"
    },
    {
      "name": "primaryDependentDisabilityCode",
      "label": "Primary dependent — disability classification code",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "primaryDependentIsDisabled",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I, Instruction 5",
      "validation": {
        "enum": [
          "1",
          "2",
          "3"
        ]
      }
    },
    {
      "name": "primaryDependentIsNewbornOrAdoptee",
      "label": "Primary dependent — newborn/adoptee in the tax year",
      "type": "boolean",
      "required": false,
      "requiredWhen": {
        "field": "hasDependents",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I"
    },
    {
      "name": "dependentHealthInsurancePremium",
      "label": "Health insurance premium paid on behalf of dependents",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "dependentEmploymentInsurancePremium",
      "label": "Employment insurance premium paid on behalf of dependents",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "dependentCoverageInsurancePremium",
      "label": "Coverage (guarantee) insurance premium paid on behalf of dependents",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "dependentCoverageInsuranceForDisabledPremium",
      "label": "Coverage insurance premium for the disabled, paid on behalf of dependents",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "dependentIndemnityInsurancePremium",
      "label": "Indemnity insurance premium paid on behalf of dependents",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "dependentGeneralMedicalExpenses",
      "label": "General medical expenses (self and dependents)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "dependentInfertilityTreatmentExpenses",
      "label": "Infertility treatment expenses",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "dependentPrematureBabyMedicalExpenses",
      "label": "Premature babies / babies with birth defects — medical expenses",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "generalEducationExpenses",
      "label": "General education expenses (self and dependents)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "specialEducationExpensesForDisabled",
      "label": "Special education expenses for the disabled",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "creditCardSpending",
      "label": "Credit card spending",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "debitCardOrPrepaidCardSpending",
      "label": "Debit card / prepaid card spending",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cashReceiptSpending",
      "label": "Cash receipt spending",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "booksAndPerformanceTicketsSpending",
      "label": "Spending on books and performance tickets",
      "type": "number",
      "required": false,
      "description": "Only applicable for filers with gross wage & salary income of 70,000,000 won or less.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "traditionalMarketSpending",
      "label": "Amount spent in traditional markets",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "publicTransportationSpending",
      "label": "Amount spent on public transportation",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section I",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nationalPensionPremiumCurrentWorkplace",
      "label": "National pension premium — principal (present) workplace",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nationalPensionPremiumPreviousWorkplace",
      "label": "National pension premium — secondary (previous) workplace",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherPublicPensionPremiumCurrentWorkplace",
      "label": "Other public pension premium (public officials/military/teachers' pension) — principal (present) workplace",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherPublicPensionPremiumPreviousWorkplace",
      "label": "Other public pension premium — secondary (previous) workplace",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section II",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nationalHealthInsurancePremiumCurrentWorkplace",
      "label": "National health insurance premium (incl. long-term care insurance) — principal (present) workplace",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nationalHealthInsurancePremiumPreviousWorkplace",
      "label": "National health insurance premium — secondary (previous) workplace",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "employmentInsurancePremiumCurrentWorkplace",
      "label": "Employment insurance premium — principal (present) workplace",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "employmentInsurancePremiumPreviousWorkplace",
      "label": "Employment insurance premium — secondary (previous) workplace",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "hasHousingRentalLoan",
      "label": "Filer has a housing rental loan (from an institution or a resident)",
      "type": "boolean",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section III",
      "fieldRole": "eligibility"
    },
    {
      "name": "housingRentalLoanRepaymentAmount",
      "label": "Housing rental loan — repayment of principal & interest",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "hasHousingRentalLoan",
        "equals": true
      },
      "description": "Aggregate repayment amount across the loan's principal & interest; the source form breaks this down by lender type (institution vs. resident), not modelled separately here.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "hasLongTermHousingMortgageLoan",
      "label": "Filer has a long-term housing mortgage loan",
      "type": "boolean",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section III",
      "fieldRole": "eligibility"
    },
    {
      "name": "longTermHousingMortgageLoanInterestRepayment",
      "label": "Long-term housing mortgage loan — interest repayment amount",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "hasLongTermHousingMortgageLoan",
        "equals": true
      },
      "description": "Aggregate interest-repayment amount. The source form's deduction ceiling depends on the loan's borrowing year (before/after 2012), term length (10-15/15-29/30+ years), and interest-rate type (fixed/non-deferred vs. other) — a matrix of narrower sub-categories not modelled individually here (see VERIFICATION.md).",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section III",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "individualPensionSavingsDeposit",
      "label": "Individual pension savings deposit (account opened in/before 2000)",
      "type": "number",
      "required": false,
      "description": "Deduction ceiling: 720,000 won or 40% of the deposit, whichever is less.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "smallBusinessMutualAidDeposit",
      "label": "Deposits in a mutual aid fund for small enterprises and small entrepreneurs",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingPurchaseSavingsDeposit",
      "label": "Housing purchase savings — total deposit",
      "type": "number",
      "required": false,
      "description": "Aggregate of the three qualifying housing-purchase savings products (savings account for housing purchase, worker's housing purchase savings, collective savings account for housing subscription); not broken out per product here.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "investmentAssociationContributions",
      "label": "Contributions to investment association(s)/ventures",
      "type": "number",
      "required": false,
      "description": "Aggregate of contributions across ventures and investment associations, which the source form breaks out separately by contribution year (2023/2024/2025); not broken out per year here.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "employeeStockOwnershipContributions",
      "label": "Contributions to employee stock ownership association",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "longTermCollectiveInvestmentSecuritiesSavings",
      "label": "Payment into long-term collective investment securities savings",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section IV",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignWorkerExemptionPurpose",
      "label": "Foreign worker — purpose of entry for tax reduction/exemption",
      "type": "enum",
      "required": true,
      "description": "Determines which foreign-worker-specific tax reduction/exemption pathway, if any, the filer claims.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V",
      "validation": {
        "enum": [
          "inter_government_agreement",
          "technology_introduction_contract",
          "restriction_of_special_taxation_act",
          "tax_treaty",
          "none"
        ]
      },
      "fieldRole": "eligibility"
    },
    {
      "name": "technologyContractOrLaborStartDate",
      "label": "Date of entering into a technology introduction contract, or date of first providing labor",
      "type": "date",
      "required": false,
      "requiredWhen": {
        "any": [
          {
            "field": "foreignWorkerExemptionPurpose",
            "equals": "technology_introduction_contract"
          },
          {
            "field": "foreignWorkerExemptionPurpose",
            "equals": "restriction_of_special_taxation_act"
          }
        ]
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V"
    },
    {
      "name": "exemptionExpirationDate",
      "label": "Date of expiration of exemption",
      "type": "date",
      "required": false,
      "requiredWhen": {
        "field": "foreignWorkerExemptionPurpose",
        "notEquals": "none"
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V"
    },
    {
      "name": "taxReductionForForeignWorkerReceivedDate",
      "label": "Tax reduction on wage & salary income of foreign workers — date of receipt",
      "type": "date",
      "required": false,
      "requiredWhen": {
        "field": "foreignWorkerExemptionPurpose",
        "equals": "restriction_of_special_taxation_act"
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V"
    },
    {
      "name": "taxReductionForForeignWorkerSubmittedDate",
      "label": "Tax reduction on wage & salary income of foreign workers — date of submission",
      "type": "date",
      "required": false,
      "requiredWhen": {
        "field": "foreignWorkerExemptionPurpose",
        "equals": "restriction_of_special_taxation_act"
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V"
    },
    {
      "name": "taxReductionUnderTaxTreatyReceivedDate",
      "label": "Tax reduction on wage & salary income under a tax treaty — date of receipt",
      "type": "date",
      "required": false,
      "requiredWhen": {
        "field": "foreignWorkerExemptionPurpose",
        "equals": "tax_treaty"
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V"
    },
    {
      "name": "taxReductionUnderTaxTreatySubmittedDate",
      "label": "Tax reduction on wage & salary income under a tax treaty — date of submission",
      "type": "date",
      "required": false,
      "requiredWhen": {
        "field": "foreignWorkerExemptionPurpose",
        "equals": "tax_treaty"
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V"
    },
    {
      "name": "retirementPensionAccountDeposit",
      "label": "Retirement pension account deposit (Korea Scientists & Engineers Mutual-Aid Association pension, or retirement pension under the Employees' Retirement Benefits Guarantee Act)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Pension account",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "pensionSavingsDeposit",
      "label": "Pension savings deposit",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Pension account",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "isaExpiredPensionAccountDeposit",
      "label": "Deposits in a pension account when ISA expired",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Pension account",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "coverageInsurancePremiumForCredit",
      "label": "Coverage insurance premium (tax credit, ceiling 1,000,000 won at 12%)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "coverageInsuranceForDisabledPremiumForCredit",
      "label": "Coverage insurance premium for the disabled (tax credit, ceiling 1,000,000 won at 15%)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "medicalExpensesForCredit",
      "label": "Medical expenses for self / under-6 / 65-or-older / disabled dependents (tax credit at 15%)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "infertilityTreatmentExpenditureForCredit",
      "label": "Infertility treatment expenditure (tax credit at 30%)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "prematureBabyExpenditureForCredit",
      "label": "Premature babies / babies with birth defects — expenditure (tax credit at 20%)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "indemnityInsuranceReceiptForCredit",
      "label": "Indemnity insurance premium receipt (tax credit at 15%)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "selfEducationExpensesForCredit",
      "label": "Filer's own education fees, including graduate school (tax credit at 15%)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "numberOfPreschoolChildren",
      "label": "No. of pre-school children claimed for education expenses",
      "type": "integer",
      "required": false,
      "description": "When this is 1 or more, provide preschoolChildrenEducationExpenses alongside it.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "preschoolChildrenEducationExpenses",
      "label": "Pre-school children — kindergarten/private education institute fees (ceiling 3,000,000 won/person)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "numberOfSchoolAgeStudents",
      "label": "No. of elementary/secondary/high school students claimed",
      "type": "integer",
      "required": false,
      "description": "When this is 1 or more, provide schoolAgeStudentsEducationExpenses alongside it.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "schoolAgeStudentsEducationExpenses",
      "label": "Elementary/secondary/high school students — fees (ceiling 3,000,000 won/person)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "numberOfUndergraduateStudents",
      "label": "No. of undergraduate students claimed (excl. graduate school)",
      "type": "integer",
      "required": false,
      "description": "When this is 1 or more, provide undergraduateEducationExpenses alongside it.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "undergraduateEducationExpenses",
      "label": "Undergraduate students — fees (ceiling 9,000,000 won/person)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "disabledSpecialEducationFee",
      "label": "Special education fee for the disabled (total amount, no ceiling)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "politicalDonationAmount",
      "label": "Political donations — total donation amount",
      "type": "number",
      "required": false,
      "description": "Up to 100,000 won is credited at 100/110; the amount above 100,000 won at 15%/25%.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "homeCountryDonationAmount",
      "label": "Home-country (Korea) donations — total donation amount",
      "type": "number",
      "required": false,
      "description": "Up to 100,000 won is credited at 100/110; above that, 15% (general) or 30% (special disaster area).",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "specialDonationAmount",
      "label": "Special donations — donation amount (tax credit at 15% or 30%)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "esopGeneralDonationAmount",
      "label": "General donations to employee stock ownership association",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "religiousOrganizationDonationAmount",
      "label": "General donations to religious organizations",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "hasForeignSourceIncome",
      "label": "Filer has foreign-source income eligible for foreign tax credit",
      "type": "boolean",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Foreign tax credit",
      "fieldRole": "eligibility"
    },
    {
      "name": "foreignTaxPaidForeignCurrency",
      "label": "Foreign tax paid (foreign currency amount)",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "hasForeignSourceIncome",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Foreign tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignTaxPaidWonCurrency",
      "label": "Foreign tax paid (won-currency equivalent)",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "hasForeignSourceIncome",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Foreign tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignTaxCreditCountry",
      "label": "Country of foreign-source income",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "hasForeignSourceIncome",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Foreign tax credit",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "foreignTaxPaymentDate",
      "label": "Date of foreign tax payment",
      "type": "date",
      "required": false,
      "requiredWhen": {
        "field": "hasForeignSourceIncome",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Foreign tax credit"
    },
    {
      "name": "foreignTaxCreditApplicationSubmissionDate",
      "label": "Date of submission of foreign tax credit application",
      "type": "date",
      "required": false,
      "requiredWhen": {
        "field": "hasForeignSourceIncome",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Foreign tax credit"
    },
    {
      "name": "overseasPlaceOfWork",
      "label": "Overseas place of work",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "hasForeignSourceIncome",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Foreign tax credit",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "overseasServicePeriodStartDate",
      "label": "Overseas service period — start date",
      "type": "date",
      "required": false,
      "requiredWhen": {
        "field": "hasForeignSourceIncome",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Foreign tax credit"
    },
    {
      "name": "overseasServicePeriodEndDate",
      "label": "Overseas service period — end date",
      "type": "date",
      "required": false,
      "requiredWhen": {
        "field": "hasForeignSourceIncome",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Foreign tax credit"
    },
    {
      "name": "overseasPosition",
      "label": "Position held at overseas place of work",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "hasForeignSourceIncome",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Foreign tax credit",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "housingMortgageInterestTaxCreditPayment",
      "label": "Housing mortgage interest tax credit — interest payment (tax credit at 30%)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "monthlyRentExpenditure",
      "label": "Monthly rent expenditure (tax credit at 15% or 17%)",
      "type": "number",
      "required": false,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Special tax credit",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "declarationDate",
      "label": "Date of filing (year, month, day)",
      "type": "date",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Declaration"
    },
    {
      "name": "declarationAgreed",
      "label": "I file this report in accordance with Article 140 of the Income Tax Act, and certify that I have examined this report and prepared it accurately to the best of my knowledge",
      "type": "boolean",
      "required": true,
      "fieldRole": "eligibility",
      "eligibleValues": [
        true
      ],
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section V, Declaration"
    },
    {
      "name": "submittedFlatTaxRateApplication",
      "label": "Did you submit an application for flat tax rate for foreign workers?",
      "type": "boolean",
      "required": true,
      "description": "A separate companion application (Attached Form No. 8) electing the flat 19% tax rate on gross wage & salary income, in lieu of the standard progressive tax base computation.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section VI"
    },
    {
      "name": "hasSecondaryPreviousWorkplace",
      "label": "Filer has a secondary (previous) workplace this tax year",
      "type": "boolean",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section VI",
      "fieldRole": "eligibility"
    },
    {
      "name": "secondaryWorkplaceName",
      "label": "Name of secondary (previous) workplace",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "hasSecondaryPreviousWorkplace",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section VI",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "secondaryWorkplaceBusinessRegistrationNumber",
      "label": "Business reg. no. of secondary (previous) workplace",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "hasSecondaryPreviousWorkplace",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section VI",
      "validation": {
        "maxLength": 20
      }
    },
    {
      "name": "secondaryWorkplaceGrossWageSalary",
      "label": "Gross wage & salary from secondary (previous) workplace",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "hasSecondaryPreviousWorkplace",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section VI",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "secondaryWorkplaceTaxDetermined",
      "label": "Tax determined from the secondary (previous) workplace",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "hasSecondaryPreviousWorkplace",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section VI",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "submittedSecondaryWorkplaceWithholdingReceipt",
      "label": "Did you submit the receipt of wage & salary income tax withholding from the secondary (previous) workplace?",
      "type": "boolean",
      "required": false,
      "requiredWhen": {
        "field": "hasSecondaryPreviousWorkplace",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section VI"
    },
    {
      "name": "submittedPensionSavingsStatement",
      "label": "Did you submit a statement of income deduction & tax credit for pensions & savings?",
      "type": "boolean",
      "required": true,
      "description": "Applicable if claiming income deduction or tax credit for pension accounts, housing purchase savings, etc. — via the companion 'Statement of Income Deduction & Tax Credit for Pension, Savings, etc.' form.",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section VI"
    },
    {
      "name": "submittedMonthlyRentAndMortgageStatement",
      "label": "Did you submit a statement of income deduction & tax credit for monthly rent and repayment of principal and interest for housing mortgage from residents?",
      "type": "boolean",
      "required": true,
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section VI"
    }
  ],
  "crossFieldValidation": [
    {
      "id": "lengthOfServiceEndNotBeforeStart",
      "compare": {
        "field": "lengthOfServiceEndDate",
        "operator": "greaterThanOrEqual",
        "compareTo": "lengthOfServiceStartDate"
      }
    },
    {
      "id": "exemptionExpirationNotBeforeContractStart",
      "compare": {
        "field": "exemptionExpirationDate",
        "operator": "greaterThanOrEqual",
        "compareTo": "technologyContractOrLaborStartDate"
      }
    },
    {
      "id": "overseasServicePeriodEndNotBeforeStart",
      "compare": {
        "field": "overseasServicePeriodEndDate",
        "operator": "greaterThanOrEqual",
        "compareTo": "overseasServicePeriodStartDate"
      }
    }
  ],
  "documents": [
    {
      "id": "residentAlienRegistrationCopy",
      "label": "Alien registration certificate (or resident registration certificate)",
      "category": "identity-document",
      "required": true,
      "belongsTo": "applicant",
      "sourceRef": "2025 Easy Guide for Foreigners' Year-end Tax Settlement, p.55 — Documentary evidence table: 'Alien registration certificate (can replace residence registration certificate)', issued by the Immigration office (or overseas diplomatic mission for overseas Koreans without a residence registration certificate)."
    },
    {
      "id": "incomeDeductionTaxCreditEvidence",
      "label": "Documentary evidence of income deduction and tax credit items claimed (medical expenses, education expenses, donations, credit card statements, etc.)",
      "category": "supporting-evidence",
      "required": true,
      "belongsTo": "applicant",
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), header note and Section VI item 5"
    },
    {
      "id": "pensionSavingsStatement",
      "label": "Statement of Income Deduction & Tax Credit for Pension, Savings, etc.",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "requiredWhen": {
        "field": "submittedPensionSavingsStatement",
        "equals": true
      },
      "sourceRef": "2025 Easy Guide for Foreigners' Year-end Tax Settlement, p.205 — companion form; its own line-item fields (per-account pension/savings deposit and deduction amounts) are not separately modelled in this document (see VERIFICATION.md)."
    },
    {
      "id": "flatTaxRateApplication",
      "label": "Application for Flat Tax Rate for Foreign Employees (Attached Form No. 8)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "requiredWhen": {
        "field": "submittedFlatTaxRateApplication",
        "equals": true
      },
      "sourceRef": "2025 Easy Guide for Foreigners' Year-end Tax Settlement, p.211 — a separate one-page election form; not separately modelled in this document (see VERIFICATION.md)."
    },
    {
      "id": "foreignEngineerOrEmployeeTaxReductionApplication",
      "label": "Application for wage & salary income tax reduction/exemption for foreign engineers/employees",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "requiredWhen": {
        "field": "foreignWorkerExemptionPurpose",
        "equals": "restriction_of_special_taxation_act"
      },
      "sourceRef": "2025 Easy Guide for Foreigners' Year-end Tax Settlement, p.55 — Documentary evidence table (Restriction of Special Taxation Act, Article 18)."
    },
    {
      "id": "taxTreatyNonTaxationApplication",
      "label": "Application for Non-Taxation & Exemption of Tax on Wage & Salary Income Under a Tax Treaty (Attached Form No. 29-2(3))",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "requiredWhen": {
        "field": "foreignWorkerExemptionPurpose",
        "equals": "tax_treaty"
      },
      "sourceRef": "2025 Easy Guide for Foreigners' Year-end Tax Settlement, p.213 — companion form; not separately modelled in this document (see VERIFICATION.md)."
    },
    {
      "id": "monthlyRentAndMortgageStatement",
      "label": "Statement of income deduction & tax credit for monthly rent and repayment of principal and interest for housing mortgage from residents",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "requiredWhen": {
        "field": "submittedMonthlyRentAndMortgageStatement",
        "equals": true
      },
      "sourceRef": "Report of Income Deduction & Tax Credit / Report of Income Deduction & Tax Credit from Wage & Salary Income (Enforcement Rule of the Income Tax Act, Draft Attached Form No. 37(1)-(3)) — Form 37(1), Section VI item 4"
    }
  ],
  "steps": [
    {
      "id": "income_earner_details",
      "title": "Income Earner Details",
      "fields": [
        "incomeEarnerName",
        "residentAlienRegistrationNumber",
        "placeOfWork",
        "businessRegistrationNumber",
        "householdHeadOrMember",
        "nationality",
        "nationalityCode",
        "lengthOfServiceStartDate",
        "lengthOfServiceEndDate",
        "residencyStatus",
        "stateOfResidence",
        "stateOfResidenceCode",
        "changeOfPersonalDeductionItems",
        "paymentInInstallments",
        "taxWithholdingRatio"
      ],
      "next": "personal_deductions"
    },
    {
      "id": "personal_deductions",
      "title": "Statement of Personal Deduction, Income Deduction & Tax Credit",
      "fields": [
        "numberOfPersonsEligibleForPersonalDeduction",
        "numberOfChildren",
        "filerIsWoman",
        "filerIsSingleParent",
        "filerDisabilityCode",
        "primaryDependentRelationshipCode",
        "primaryDependentName",
        "primaryDependentCitizenOrForeigner",
        "primaryDependentRegistrationNumber",
        "primaryDependentMeetsIncomeCriteria",
        "primaryDependentIsBasicDeduction",
        "primaryDependentIsElderly",
        "primaryDependentIsDisabled",
        "primaryDependentDisabilityCode",
        "primaryDependentIsNewbornOrAdoptee",
        "dependentHealthInsurancePremium",
        "dependentEmploymentInsurancePremium",
        "dependentCoverageInsurancePremium",
        "dependentCoverageInsuranceForDisabledPremium",
        "dependentIndemnityInsurancePremium",
        "dependentGeneralMedicalExpenses",
        "dependentInfertilityTreatmentExpenses",
        "dependentPrematureBabyMedicalExpenses",
        "generalEducationExpenses",
        "specialEducationExpensesForDisabled",
        "creditCardSpending",
        "debitCardOrPrepaidCardSpending",
        "cashReceiptSpending",
        "booksAndPerformanceTicketsSpending",
        "traditionalMarketSpending",
        "publicTransportationSpending"
      ],
      "next": "pension_premium_deduction"
    },
    {
      "id": "pension_premium_deduction",
      "title": "Pension Premium Deduction",
      "fields": [
        "nationalPensionPremiumCurrentWorkplace",
        "nationalPensionPremiumPreviousWorkplace",
        "otherPublicPensionPremiumCurrentWorkplace",
        "otherPublicPensionPremiumPreviousWorkplace"
      ],
      "next": "special_income_deduction"
    },
    {
      "id": "special_income_deduction",
      "title": "Special Income Deduction",
      "fields": [
        "nationalHealthInsurancePremiumCurrentWorkplace",
        "nationalHealthInsurancePremiumPreviousWorkplace",
        "employmentInsurancePremiumCurrentWorkplace",
        "employmentInsurancePremiumPreviousWorkplace",
        "hasHousingRentalLoan",
        "housingRentalLoanRepaymentAmount",
        "hasLongTermHousingMortgageLoan",
        "longTermHousingMortgageLoanInterestRepayment"
      ],
      "next": "other_income_deductions"
    },
    {
      "id": "other_income_deductions",
      "title": "Other Income Deductions",
      "fields": [
        "individualPensionSavingsDeposit",
        "smallBusinessMutualAidDeposit",
        "housingPurchaseSavingsDeposit",
        "investmentAssociationContributions",
        "employeeStockOwnershipContributions",
        "longTermCollectiveInvestmentSecuritiesSavings"
      ],
      "next": "tax_reduction_exemption"
    },
    {
      "id": "tax_reduction_exemption",
      "title": "Tax Reduction/Exemption (Foreign Worker)",
      "fields": [
        "foreignWorkerExemptionPurpose",
        "technologyContractOrLaborStartDate",
        "exemptionExpirationDate",
        "taxReductionForForeignWorkerReceivedDate",
        "taxReductionForForeignWorkerSubmittedDate",
        "taxReductionUnderTaxTreatyReceivedDate",
        "taxReductionUnderTaxTreatySubmittedDate"
      ],
      "next": "tax_credits"
    },
    {
      "id": "tax_credits",
      "title": "Tax Credits",
      "fields": [
        "retirementPensionAccountDeposit",
        "pensionSavingsDeposit",
        "isaExpiredPensionAccountDeposit",
        "coverageInsurancePremiumForCredit",
        "coverageInsuranceForDisabledPremiumForCredit",
        "medicalExpensesForCredit",
        "infertilityTreatmentExpenditureForCredit",
        "prematureBabyExpenditureForCredit",
        "indemnityInsuranceReceiptForCredit",
        "selfEducationExpensesForCredit",
        "numberOfPreschoolChildren",
        "preschoolChildrenEducationExpenses",
        "numberOfSchoolAgeStudents",
        "schoolAgeStudentsEducationExpenses",
        "numberOfUndergraduateStudents",
        "undergraduateEducationExpenses",
        "disabledSpecialEducationFee",
        "politicalDonationAmount",
        "homeCountryDonationAmount",
        "specialDonationAmount",
        "esopGeneralDonationAmount",
        "religiousOrganizationDonationAmount",
        "hasForeignSourceIncome",
        "foreignTaxPaidForeignCurrency",
        "foreignTaxPaidWonCurrency",
        "foreignTaxCreditCountry",
        "foreignTaxPaymentDate",
        "foreignTaxCreditApplicationSubmissionDate",
        "overseasPlaceOfWork",
        "overseasServicePeriodStartDate",
        "overseasServicePeriodEndDate",
        "overseasPosition",
        "housingMortgageInterestTaxCreditPayment",
        "monthlyRentExpenditure"
      ],
      "next": "additional_documents"
    },
    {
      "id": "additional_documents",
      "title": "Additional Documents for Submission",
      "fields": [
        "submittedFlatTaxRateApplication",
        "hasSecondaryPreviousWorkplace",
        "secondaryWorkplaceName",
        "secondaryWorkplaceBusinessRegistrationNumber",
        "secondaryWorkplaceGrossWageSalary",
        "secondaryWorkplaceTaxDetermined",
        "submittedSecondaryWorkplaceWithholdingReceipt",
        "submittedPensionSavingsStatement",
        "submittedMonthlyRentAndMortgageStatement"
      ],
      "next": "declaration"
    },
    {
      "id": "declaration",
      "title": "Declaration",
      "fields": [
        "declarationDate",
        "declarationAgreed"
      ]
    }
  ]
}