Can parents in China who receive Chinese pensions still qualify as dependents for the 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, 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).
Detailed explanation
Chinese urban employee or resident pensions are generally treated as parent income in Japanese dependent deduction reviews. Convert pension amounts from RMB to yen and combine with other income (part-time work, rental income, etc.) to check eligibility. Parents receiving only modest basic pensions often still qualify. Report parent income truthfully on tax forms with currency noted, and attach pension payment records or explanations if available. Concealing income may lead to correction and additional assessment. Approval depends on tax office review of submitted materials.
Sources: NTA: Dependent relative income