If both spouses are Japanese nationals or foreign residents in Japan, can each claim the dependent deduction for the same parents?

Detailed explanation

The dependent deduction follows a one-person-one-claimer rule: a father or mother as dependent can only be claimed by either husband or wife, not both. Spouses should agree to have the higher-income spouse with a higher marginal tax rate file, as refunds are typically larger. If both incorrectly claimed the same parent in year-end adjustment, the tax office may require correction. Spousal and dependent deductions cannot both apply to the same person. Families should coordinate filing strategy; compliance is reviewed by the tax office.