Japan Dependent Deduction Filing Tool

The dependent deduction is one of Japan's income tax deductions. If you meet the requirements and claim eligible dependents, the deduction reduces your taxable income and lowers your tax burden. If you work in Japan and support parents living in China, filing may allow you to recover income tax already withheld. The dependent deduction is not a direct subsidy for remittances. Instead, it subtracts the dependent's deduction amount (typically ¥580,000 for the general deduction, ¥630,000 for the specific deduction, ¥480,000 or ¥580,000 for the elderly deduction, etc.) from your taxable income, thereby reducing income tax owed. Chinese residents in Japan who pay living expenses to non-resident parents in China and meet statutory conditions may claim this deduction on a final tax return or Correction Request form (kosei no seikyusho). The refund amount depends on your marginal tax rate and deduction type, calculated from income tax withheld as shown on your withholding slip (gensenchoshuhyo). Final approval is determined by your local tax office. This tool provides estimates for reference only.

Sources: NTA: Dependent deduction

You typically need to prove a legal parent-child relationship, that your parents are non-residents under Japanese tax law, that their age and annual income fit the deduction type, and that you substantively pay their living expenses. You must also meet general requirements for other income deductions. Parents must be lineal ascendants (parents, adoptive parents, etc.) living outside Japan as non-residents. The deduction type depends on the parent's age and annual income: the general dependent deduction applies to relatives aged 16–69 with annual income of ¥480,000 or less (salary income of ¥1,030,000 or less); the specific dependent deduction applies to ages 19–22; the elderly dependent deduction applies to those 70 and older. You must prove remittances to China for living expenses and keep bank transfer records or remittance certificates. The spousal deduction and dependent deduction cannot both apply to the same person. Whether someone qualifies as a non-resident and dependent is ultimately determined by the tax office.

Sources: NTA: Requirements for dependent deduction

Refunds commonly range from tens of thousands to over ¥100,000, depending on the deduction type and your marginal tax rate. With the general dependent deduction of ¥580,000 and a 20% marginal rate, income tax refund is approximately ¥116,000. Refund amount = deduction amount × marginal income tax rate (estimated from your withholding slip and tax rate table). For example: general dependent deduction ¥580,000 × 20% = ¥116,000; specific dependent deduction ¥630,000 × 20% = ¥126,000; elderly dependent deduction ¥580,000 (co-residing elderly) or ¥480,000 (other) × rate. This affects income tax only; resident tax is calculated separately. If little tax was withheld through year-end tax adjustment, the actual refund may be lower than the estimate. Use calculations after uploading your withholding slip. The tax office has final review authority over filed claims.

Sources: NTA: Dependent deduction amounts

Yes. If you did not claim overseas parents during year-end adjustment, you can still apply for a refund via a Correction Request form within the statutory deadline. Year-end tax adjustment only handles income tax prepayment on salary for that year. Many company systems do not support deductions for overseas non-resident parents, so this is often missed. If omitted, you may submit a Correction Request form to your local tax office within five years after the statutory filing deadline for that tax, attaching your withholding slip, relationship proof, and remittance evidence. Calculate the difference in income tax before and after the correction and provide a refund bank account. Resident tax requires a separate correction request to your municipal office for special collection. Acceptance is determined by the tax office.

Sources: NTA: Correction requests

Click "Start estimate," enter the tax year and parent information. If eligible, upload your withholding slip, register your email, and pay to download the full document package. Process: (1) select tax year and number of parents and their ages; (2) answer income and remittance questions to complete eligibility screening; (3) view estimated refund; (4) upload withholding slip (paper or electronic printout photo/PDF); (5) register email and complete payment; (6) download Correction Request form, tax return forms, and materials checklist. Then prepare notarized documents and remittance proof and mail by registered post to your local tax office. Mailing address can be found via postal code search. Read FAQs for questions; consult professionals for complex cases. The tax office has final review authority.