Japan's dependent deduction (扶養控除) for relatives living outside Japan — non-residents aged 30 or over and under 70 are excluded in principle, but those studying abroad, persons with disabilities and those receiving 380,000 yen or more a year for living or education expenses are not excluded (applies from income tax for 令和5年)
Source material is a Japanese government announcement (in Japanese); this page is a summary.
From income tax for 令和5年 (2023) onwards, 「a non-resident aged 30 or over and under 70」 is excluded in principle from the relatives eligible for Japan's dependent deduction, but a person is not excluded if they fall under any one of: ① a person who has ceased to have a domicile or residence in Japan in order to study abroad; ② a person with a disability; or ③ a person who, in that year, receives 380,000 yen or more from the resident claiming the deduction to cover living or education expenses. This exclusion measure does not cover non-resident relatives under 30 or aged 70 and over.
Key facts
| When it starts to apply (適用関係) | 「This amendment applies to income tax for 令和5年 onwards, or to salaries and public pensions and the like payable on or after January 1 of 令和5年」 (Supplementary Provisions of the amending Act, 3, 7①, 8⑧, 9③). That is, from the withholding on salaries and public pensions and the like paid on or after January 1, 2023, and from income tax for 2023 onwards, non-resident relatives aged 30 or over and under 70 are excluded in principle and are not excluded where the exceptions イ, ロ or ハ apply. |
|---|---|
| The rule (exclusion) and the exceptions (not excluded) | The rule — from the relatives eligible for the dependent deduction, 「a non-resident aged 30 or over and under 70 who falls under none of the following」 is excluded (所法２①三十四の二). The exceptions — イ a person who has ceased to have a domicile or residence in Japan in order to study abroad / ロ a person with a disability (障害者) / ハ a person who, in that year, receives 380,000 yen or more from the resident claiming the deduction to cover living expenses or education expenses; a person falling under any one of these is not excluded (イ, ロ and ハ of the same provision). |
| The age range of the exclusion measure | What the exclusion measure applies to is 「a non-resident aged 30 or over and under 70」 (所法２①三十四の二). A non-resident relative under 30 or aged 70 and over falls outside the age range covered by this exclusion provision, and this document (the National Tax Agency's outline of the amendment) does not provide a separate exclusion measure for those cases. Even a person aged 30 or over and under 70 is not excluded if they fall under one of イ, ロ or ハ. |
| Additional documents required when claiming an exception (注) | Where the dependent deduction is claimed for a non-resident aged 30 or over and under 70 — who is excluded as a rule — 「on the basis that イ or ハ applies」, in addition to the existing 親族関係書類 (and, where イ applies, also the existing 送金関係書類), the following documents must be attached to or presented with the final tax return (所法120③三, 所令262④). Proof for イ = a document issued by a foreign government or a local government of a foreign country certifying that the person has become a non-resident by residing in a foreign country under a status corresponding to the residence status for study abroad (所規47の２⑨). Proof for ハ = a 送金関係書類 making clear that the amount paid to that relative is 380,000 yen or more (所規47の２⑩). This (注) is written only in respect of イ and ハ; this document says nothing about additional documents for ロ (persons with disabilities). |
| Submitting documents at the withholding and year-end adjustment stages | Where a deduction equivalent to the dependent deduction is sought, on the ground that an exception applies, for a non-resident relative aged 30 or over and under 70 who is excluded as a rule: ② in calculating the withholding tax on salaries and on public pensions and the like, documents certifying that the relative falls under イ above must be submitted, and the items to be entered in the 給与所得者の扶養控除等申告書 (dependent deduction declaration for salary earners) and similar forms were also rearranged (所法194①七·④, 195①四·④, 203の６①六·③). ③ In the year-end adjustment for salaries, a resident seeking the deduction on the basis that ハ above applies must submit documents making clear that ハ applies (所法194⑤⑥). |
Last checked:
The 国税庁 (National Tax Agency) document 「令和２年度 所得税の改正のあらまし」 states that the following measure was taken in respect of the dependent deduction (扶養控除) for relatives living outside Japan. As a rule, it excludes from the relatives eligible for the deduction 「a non-resident aged 30 or over and under 70 who falls under none of イ, ロ or ハ below」 (所法２①三十四の二). By way of exception, however, a person is not excluded if they fall under any one of: イ a person who has ceased to have a domicile or residence in Japan in order to study abroad; ロ a person with a disability (障害者); or ハ a person who, in that year, receives 380,000 yen or more from the resident claiming the deduction to cover living expenses or education expenses (イ, ロ and ハ of the same provision). The age range of this exclusion measure is limited to 「30 or over and under 70」, and this document does not provide the exclusion measure for non-resident relatives outside that range (under 30, or 70 and over). Where the dependent deduction is claimed on the basis that the person falls under イ or ハ, in addition to the existing 親族関係書類 (documents concerning the family relationship; and, where イ applies, also the existing 送金関係書類, documents concerning remittances), the following must be attached to or presented with the final tax return (所法120③三, 所令262④): for イ, 「a document issued by a foreign government or a local government of a foreign country certifying that the person has become a non-resident by residing in a foreign country under a status corresponding to the residence status for study abroad」 (所規47の２⑨); and for ハ, 「a 送金関係書類 making clear that the amount paid to that relative is 380,000 yen or more」 (所規47の２⑩). Arrangements were also made so that, at the stage of calculating the withholding tax on salaries and on public pensions and the like (所法194①七·④, 195①四·④, 203の６①六·③) and at the year-end adjustment for salaries (所法194⑤⑥), a resident who seeks a deduction equivalent to the dependent deduction on the basis that a non-resident relative aged 30 or over and under 70 falls under イ or ハ respectively must submit documents certifying or making clear that fact.
Summaries below are factual notes based on government announcements and primary sources — not evaluations or opinions.
Summaries reflect national-level programs. Municipal (city/ward/town) programs may differ — confirm with the official desk before applying.
FAQ
If I have a relative living outside Japan (for example family in Korea), does that mean I cannot claim the dependent deduction from the 2023 tax year?
Not across the board. The rule under this amendment is that 「a non-resident aged 30 or over and under 70」 is excluded from the relatives eligible for the dependent deduction (所法２①三十四の二). By way of exception, however, a person is not excluded if they fall under any one of: イ a person who has ceased to have a domicile or residence in Japan in order to study abroad; ロ a person with a disability; or ハ a person who, in that year, receives 380,000 yen or more from the resident claiming the deduction to cover living expenses or education expenses. This exclusion measure also applies only within the age range of 30 or over and under 70. This document is the National Tax Agency's outline setting out the content of the amendment; it does not state the procedure for deciding individual cases or where to make enquiries.
What if my relative living outside Japan is under 30 or aged 70 and over?
The exclusion provision under this amendment covers 「a non-resident aged 30 or over and under 70」 (所法２①三十四の二). A non-resident relative under 30 or aged 70 and over therefore falls outside the age range covered by this exclusion measure, and this document does not provide a separate exclusion measure for those cases. That said, this document does not set out the requirements for the dependent deduction as a whole, so this amendment alone does not settle whether the deduction can be claimed. For reference, even a person aged 30 or over and under 70 is not excluded if they fall under one of the following: studying abroad, a person with a disability, or receiving 380,000 yen or more in that year for living expenses or education expenses.
Do I need extra documents to claim that an exception (study abroad, disability, 380,000 yen or more) applies?
According to the (注) in this document, where the dependent deduction is claimed for a non-resident aged 30 or over and under 70 — who is excluded as a rule — on the basis that イ (study abroad) or ハ (receiving 380,000 yen or more in that year for living or education expenses) applies, in addition to the existing 親族関係書類 (and, where イ applies, also the existing 送金関係書類), the following documents must be attached to or presented with the final tax return (所法120③三, 所令262④). For イ, a document issued by a foreign government or a local government of a foreign country certifying that the person has become a non-resident by residing in a foreign country under a status corresponding to the residence status for study abroad (所規47の２⑨); for ハ, a 送金関係書類 making clear that the amount paid to that relative is 380,000 yen or more (所規47の２⑩). This (注) is written only in respect of イ and ハ; this document says nothing about additional documents for ロ (persons with disabilities). Documents must also be submitted for イ and ハ respectively at the withholding and year-end adjustment stages (所法194①七·④·⑤⑥, 195①四·④, 203の６①六·③).