Dependent Deduction & Qualifying Relatives
Deductions for qualifying dependent relatives vary by age and income. Even under-16 dependents must be entered for resident tax purposes.
【Who qualifies as a dependent】
· Lives in the same household or supported financially by you
· Net income ≤ ¥480,000 (gross salary ≤ ¥1.03M)
· Relative within 6 degrees of kinship / 3 degrees by marriage, or foster children
【Deduction amounts by age】
| Category | Age | Deduction |
|---|---|---|
| Under-16 | < 16 | ¥0 (resident tax only) |
| General | 16–18, 23–69 | ¥380,000 |
| Specific (student) | 19–22 | ¥630,000 |
| Elderly (separate) | 70+ | ¥480,000 |
| Elderly (cohabiting) | 70+ living with you | ¥580,000 |
【Under-16 dependents】
No income tax deduction, but still required for resident tax calculation — enter them.
【Non-resident dependents (overseas relatives)】
Post-2023 reform: non-resident relatives aged 30–69 require proof of: studying abroad, disability, or receiving ¥380,000+/year in remittances.
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