Mandatory Requirements For A Dependent Tax Deduction

The National Tax Agency mandates those who want to claim someone living outside Japan as their dependents for a tax deduction to submit proof of family relationship and remittance in writing.

• If a claimant for a dependent tax deduction already provided proof of family relationship and remittance to an employer, there is no need to do so during the annual tax return season. 
• If any documents you have prepared to claim a dependent tax deduction are written in a foreign language, you are required to translate each into Japanese.  

Proof of Family Relationship

Acceptable proof of family relationship is a birth certificate or marriage contract issued by a foreign government.

Proof of Remittance

Either “1” or “2” specified as follows is accepted as proof of remittance upon claiming someone living outside Japan as your dependent for a tax deduction.

1. A copy of application for international remittance approved by a financial institution or other official documents issued by a financial institution certifying that you applied for remittance to a beneficiary you want to claim as your dependent.

2. A full statement for a so-called Kazoku card issued by a credit card company.