If my parents are over 70, is it the elderly dependent deduction? How much can I recover?
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.
Brief answer: 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.
Detailed explanation
Most Chinese residents in Japan have parents living in China, qualifying for elderly dependent deduction (other) at ¥480,000. At a 20% marginal rate, income tax refund is approximately ¥96,000 per person. Do not confuse with co-residing elderly deduction, which requires living at the same address. Select the correct elderly category on the tax form. If one parent is 69 and the other 71, apply general and elderly deductions respectively. Age is determined as of December 31. The tax office has final authority on age and residence verification.