The wages paid by the company shall be remitted by the company, and other income shall be declared and paid to the tax bureau. If the amount of personal income tax rebate is positive, it means that there is tax to pay. If the refundable amount of personal income tax is negative, it means that the prepaid tax amount is greater than the taxable amount. In this case, you can carry forward the deduction or apply for refund of the overpaid personal income tax.