Dependent deduction in Japan
Eligible relatives, age, income, living arrangements, and overseas dependents.
You can deduct for a qualifying relative who shares your livelihood and whose own income is within the threshold, tested at year-end; a specified age band (19–22) gives a larger deduction, and overseas dependents need relationship and remittance proof.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- Eligible: a relative sharing your livelihood with income within the threshold.
- Tested at year-end (December 31 status matters).
- Ages 19–22 (specified dependent) give a larger deduction.
- Overseas dependents require relationship and remittance documents.
Who counts
A dependent is a qualifying relative (by blood or law) who shares your livelihood and whose own total income is within the threshold; the test is applied at year-end. Living together is not always required if you support them. The deduction amount varies by the dependent’s age — the specified band of 19 to 22 attracts a larger deduction, and elderly dependents have their own amounts.
Overseas dependents
Claiming a relative living abroad requires documents proving the relationship (e.g., family register or birth records with translation) and proof of remittances that actually support them. These requirements are stricter than for a domestic dependent and are a common point of rejection, so keep clear, dated remittance records to each nonresident relative.
Who this is for
- Taxpayers supporting relatives
- People with dependents abroad
What this is not
- Spouse (use the spouse deduction)
- Overseas-dependent claims are frequently rejected without proper relationship and remittance proof.
Frequently asked questions
Do I need to file a tax return in Japan?
Many employees do not, because tax is settled by year-end adjustment (年末調整). You generally must file (確定申告) if you have side income over ¥200,000, two or more employers, self-employment income, sizeable investment or crypto gains, or you want to claim deductions like large medical costs or a first-year mortgage credit. Filing season is Feb 16 – Mar 15 via e-Tax. When unsure, check the NTA guidance or ask a 税理士.