Changes In Tax Deduction For Non-Resident Dependents
Please note that, starting from the fiscal 2023 resident tax filing season (between mid-February and mid-March, 2024), if those who want to claim someone living outside Japan as their independent (s) on their tax cannot meet any of the following conditions, the claim will be denied.
- A person to claim as a dependent is studying outside Japan.
- A person to claim as a dependent has disabilities.
- A dependent received more than 380,000 yen in total from a claimant during the previous year as living and/or education expenses.
Those who can meet one of the above conditions to claim their dependent(s) on their tax returns are required to submit documents specified in the table below.
| Condition | Required Document |
| A dependent studying outside Japan | An original national/local government-issued certificate in writing that certifies that the dependent has a valid visa to study in that foreign country. |
| A disabled dependent | Please refer to the tax deduction system for people with disabilities. |
| A dependent who received more than 380,000 yen in total during the previous year as living/education expenses | Proof of remittance showing total 380,000 yen or more was given to the dependent during the previous year. |
In addition to the above required document, every claimant also needs to submit proof of family relationship, etc. Please note that if any document is not written in Japanese, it must be translated into Japanese prior to submitting it.
For more details, please refer to the page “Mandatory Requirements For A Dependent Tax Deduction.”
更新日：2023年09月05日