FAQ
Dependent deduction filing guide for Chinese residents in Japan—50 Q&A. To estimate your refund, use our free estimate tool.
Sources: NTA public materials and practical guidance from this tool. Last updated: 2026-06-19. Tax rules may change; follow your local tax office’s latest requirements.
What is the dependent deduction (fuyo kojo)? Can Chinese residents in Japan get a tax refund by remitting money to parents in China?
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.
What conditions must Chinese residents in Japan meet to claim the dependent deduction when remitting money to parents in China?
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.
How much money do I need to remit to my parents each year to meet the living expenses requirement for the dependent deduction?
There is no nationwide minimum remittance amount in law. The key is proving you bear your parents' living expenses. In practice, keep verifiable remittance records with amounts consistent with the support relationship.
How much income tax can Chinese residents in Japan typically recover by claiming the dependent deduction for parents in China?
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.
I already completed year-end tax adjustment. Can I still claim the dependent deduction for parents in China?
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.
Why must I upload a withholding slip (gensenchoshuhyo) to apply for a dependent deduction refund?
The withholding slip records payment amount, withheld tax, social insurance premiums, and other items. It is the core basis for calculating the refund difference after adding the dependent deduction.
Can an electronically delivered withholding slip be used for a dependent deduction refund application?
Yes. Electronically delivered withholding slips have the same validity as paper versions. Print and mail them with other materials.
What is a Correction Request form (kosei no seikyusho)? Must overseas parent deductions always be mailed?
A Correction Request form is the official form to request correction of past income tax filings and a refund from the tax office. Supplemental claims for overseas parent deductions usually require printing and mailing to your local tax office.
What documents are needed when mailing a dependent deduction application for parents in China?
Typically include the Correction Request form, withholding slip copy, residence card copy, relationship proof, and remittance evidence to parents in China.
What are the requirements for a birth certificate used in a dependent deduction application?
A birth certificate proves your lineal ascendant relationship with your parents. Typically, a notarized kinship certificate from a Chinese notary office or a certified birth medical certificate is required.
Can I submit a dependent deduction refund through e-Tax (NTA electronic filing)?
Income tax corrections can be filed via e-Tax, but proof for overseas non-resident parents usually still requires mailing paper documents.
What is the latest deadline to file a supplemental dependent deduction claim and request a refund for parents in China?
The Correction Request deadline is five years after the statutory filing deadline for that tax. Salaried workers can typically look back up to five tax years.
What can Taxation Helper do for me? Does it replace tax office review?
This tool provides dependent deduction eligibility estimates, refund calculations, and Correction Request form generation. It does not replace tax office review and is not tax accountant advice.
How do I start using Taxation Helper to estimate a dependent deduction refund for parents in China?
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.
Can parents in China who receive Chinese pensions still qualify as dependents for the deduction?
Yes, but pension counts toward the parent's annual income and must stay below the dependent deduction threshold (income of ¥480,000 or less; salary-type income of ¥1,030,000 or less).
If my parents have part-time or side income in China, does that affect the dependent deduction?
Yes. If the parent's total annual income exceeds the dependent deduction limit, they cannot be claimed as a dependent.
If both spouses are Japanese nationals or foreign residents in Japan, can each claim the dependent deduction for the same parents?
No. The same dependent relative can only be claimed by one spouse in a given tax year.
My spouse's company already claimed their parents in year-end adjustment. Can I still claim my own parents?
Yes. Your spouse claiming their parents does not prevent you from claiming your own lineal ascendants (your parents), but each person can only claim their own parents.
Can I claim both father and mother for the dependent deduction? Can I get two refunds in one year?
Yes. If father and mother each meet non-resident and income conditions, you may claim two dependent deductions in the same year, and refund amounts add up.
What is the difference between the general, specific, and elderly dependent deductions?
Deduction amounts vary by parent age: general ¥580,000, specific ¥630,000 (ages 19–22), elderly ¥480,000 or ¥580,000 (70 and older, depending on co-residence).
Can parents aged 25 or in their 30s be claimed for the dependent deduction? Is there a minimum age?
Parents must be at least 16 years old. Parents aged 25 or 30 with income below the threshold may still qualify for the general dependent deduction.
If my parents are over 70, is it the elderly dependent deduction? How much can I recover?
Age 70 and older qualifies for the elderly dependent deduction. Parents living in China fall under "other," with a ¥480,000 deduction; ¥580,000 if co-residing with you in Japan.
Can WeChat or Alipay transfers to parents in China serve as living expenses proof for the dependent deduction?
They can serve as supplementary evidence, but tax offices prefer bank remittance records. Keep WeChat/Alipay records together with cross-border bank transfer certificates.
Must I remit money to my parents every month? How many times per year is enough?
Law does not specify remittance frequency, but consistent, reasonable living expense payments better demonstrate support.
What is the minimum annual yen amount I must remit to my parents for the dependent deduction?
There is no nationwide minimum yen amount, but remittances should substantively show you bear your parents' living expenses.
Is remitting to parents via Wise (formerly TransferWise) accepted by the tax office? How do I print proof?
Wise cross-border remittances are widely used. Official transfer confirmations or bank deposit records typically serve as living expenses remittance proof.
How should I prepare remittance proof when wiring directly from a Japanese bank to my parents' account in China?
Keep the Japanese bank remittance request, completion notice, and Chinese-side deposit records—with matching dates and amounts—for the most complete documentation.
If the remitter name does not match my residence card romanization, will that affect my dependent deduction application?
It may cause review delays. Attach a name identity explanation or official name-change proof, and update bank remittance names to match your residence card.
If I missed the dependent deduction for several years, can I file for multiple years of refunds at once?
Within the five-year correction period, each year requires a separate Correction Request form, with withholding slips and remittance proof prepared per year.
Which tax year should the dependent deduction apply to? Remittance year or withholding slip year?
It follows the Japanese income tax year (January 1–December 31), corresponding to that year's withholding slip and living expenses borne in that year.
Does the dependent deduction refund only cover income tax? Can resident tax also be refunded?
Correction Request forms primarily recover income tax. Resident tax requires a separate correction request to your municipal office for special collection.
What is the difference between income tax and resident tax dependent deductions? Which should Chinese residents file first?
Both use similar deduction amounts, but filing offices and forms differ. Typically file NTA income tax correction first, then resident tax correction.
What is marginal tax rate? Why do some people get ¥110,000 back and others ¥80,000 for the same dependent deduction?
Marginal tax rate is the income tax rate applied to your last bracket of income. Dependent deduction refund = deduction amount × marginal rate. Higher income generally means larger refunds.
How long after submitting a Correction Request form will I receive the dependent deduction refund?
Typically about 1.5 to 3 months; complex reviews or supplemental materials may extend to 4 months or more.
Which bank account receives the dependent deduction refund? Can I use a friend's or relative's account?
Refunds are generally deposited to a Japanese bank account in your own name as listed on the Correction Request form. Using another person's account is not recommended.
How do I find my local tax office address? Where should I mail the Correction Request form?
Search by postal code of your address at filing on the NTA website to find your local tax office, and mail materials to its filing consultation desk.
What should I watch for when mailing dependent deduction materials to the tax office?
Use trackable mail such as Letter Pack Plus, attach a materials checklist, ensure clear copies, and do not omit My Number or refund account fields.
My company never asked about overseas parents in year-end adjustment, and my withholding slip shows no dependent deduction. Can I still get a refund?
Yes. Withholding slips often omit overseas parent deductions—this is common and does not prevent filing a Correction Request form afterward.
Can I fix errors from year-end tax adjustment? How does that relate to the Correction Request form?
If year-end adjustment submissions to your company were wrong, they usually cannot be changed after the deadline—you must file a Correction Request with the tax office directly.
My company has not issued a withholding slip yet, or my former employer went bankrupt and I cannot get one. What should I do?
Request a reissue from your current employer's HR. For former employers, contact the previous company or request issuance from the tax office.
Can self-employed workers or freelancers claim the dependent deduction for parents in China?
Yes. Self-employed filers claim dependent deduction on a final tax return—no Correction Request form needed if filing in the current year.
Can international students on student visas working part-time claim the dependent deduction for parents in China?
Visa type itself does not prohibit filing, but you need taxable salary income with income tax withheld. Very low income may mean no refund or ineligibility as a supporter.
What should engineers in Japan on Engineer/Specialist in Humanities/International Services visas note when applying for the dependent deduction?
Same as regular company employees—add overseas parent deduction via Correction Request form. Watch for year-end adjustment omissions and the five-year deadline.
I have permanent residency. Is claiming the dependent deduction for parents in China the same as for Japanese nationals?
Permanent foreign residents follow the same dependent deduction rules and process as Japanese nationals.
Can I claim the dependent deduction for grandparents (paternal or maternal)?
Generally no. Lineal ascendants for dependent deduction are limited to parents and adoptive parents. Grandparents are only discussed in exceptional support obligation cases and are extremely difficult to qualify.
If only one parent is alive, can I claim just one dependent deduction?
Yes. A living father or mother who meets conditions qualifies for one dependent deduction.
Can a household register (hukou) replace a birth certificate for the dependent deduction application?
A hukou can supplement relationship proof, but a notarized kinship certificate from a notary office is usually still required to meet Japanese tax office formal requirements.
Must Chinese notarized documents be translated into Japanese? Do they need authentication?
Attach Japanese or English translations. Some tax offices require Ministry of Foreign Affairs authentication and Japanese embassy/consulate authentication—confirm with your local office in advance.
Should I hire a tax accountant or handle the dependent deduction refund myself?
DIY or this tool works for simple cases with complete materials. Consult a tax accountant for complex parent income, multi-year back filing, or tax office challenges.
If my dependent deduction application was rejected by the tax office, can I reapply or appeal?
Understand the rejection reason, supplement materials, and communicate again. If you disagree with the decision, you may file an objection (review request) within the statutory period.