If my parents have part-time or side income in China, does that affect the dependent deduction?
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: Yes. If the parent's total annual income exceeds the dependent deduction limit, they cannot be claimed as a dependent.
Detailed explanation
Japanese tax law judges whether a parent's annual income exceeds ¥480,000 (or salary income of ¥1,030,000), combining wages, pensions, business income, etc. Report part-time income in China truthfully, converted to yen at applicable exchange rates. Occasional small income below the annual threshold generally does not affect eligibility. Confirm full-year income details with parents before applying and keep proof of domestic income. The tax office may inquire about income authenticity. Final authority rests with the tax office.