Japan creates the income tax 'Special Deduction for Specified Relatives' — up to 630,000 yen for supporting a relative aged 19 to under 23
Source material is a Japanese government announcement (in Japanese); this page is a summary.
From 1 December 2025 Japan applies a new income tax 'Special Deduction for Specified Relatives' (an income deduction of up to 630,000 yen) for taxpayers who have a relative aged 19 or over and under 23 sharing their livelihood.
Key facts
| Effective date | 1 December 2025 (applies to income tax for Reiwa 7 onwards) |
|---|---|
| Tax concerned | Income tax (national level) |
| Who counts as a specified relative | A relative aged 19 or over and under 23 who shares the taxpayer's livelihood, with total income of 1,230,000 yen or less (or salary income of 1,880,000 yen or less if salary is the only income), and who does not qualify as a dependent relative eligible for the dependent deduction |
| Maximum deduction | 630,000 yen where the specified relative's total income is over 580,000 yen and up to 850,000 yen |
| Tapering | The deduction falls in steps as income rises, down to 30,000 yen (the minimum) where income is over 1,200,000 yen and up to 1,230,000 yen |
Last checked:
Japan's National Tax Agency (国税庁) has created a new income tax deduction, the 'Special Deduction for Specified Relatives' (特定親族特別控除). If you have a relative aged 19 or over and under 23 who shares your livelihood, whose total income is at or below a set amount, and who does not qualify as a dependent relative eligible for the dependent deduction (控除対象扶養親族) — a 'specified relative' — you can claim a set income deduction. The provision took effect on 1 December 2025 and applies to income tax for Reiwa 7 (2025) onwards. The deduction ranges in steps from a maximum of 630,000 yen down to a minimum of 30,000 yen, depending on the specified relative's total income.
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
How much income can my child (relative) have for me to claim the deduction?
The specified relative's total income must be 1,230,000 yen or less (or salary income of 1,880,000 yen or less if salary is the only income), and they must not qualify as a dependent relative eligible for the dependent deduction (控除対象扶養親族). The deduction applies from the band where the specified relative's total income exceeds 580,000 yen.
When does it apply from?
It took effect on 1 December 2025 and applies to income tax for Reiwa 7 (2025) onwards.
How much is the deduction?
It is largest — 630,000 yen — where the specified relative's total income is over 580,000 yen and up to 850,000 yen, and it falls in steps as income rises, down to 30,000 yen in the band over 1,200,000 yen and up to 1,230,000 yen.