What is the difference between the general, specific, and elderly dependent deductions?
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: 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).
Detailed explanation
The specific dependent deduction applies to ages 19–22 (until age 23), with a ¥630,000 deduction—common for college students; many Chinese parents' ages do not qualify. The general dependent deduction applies to ages 16–69, ¥580,000. The elderly dependent deduction applies at 70 and older: ¥580,000 if co-residing with you in Japan, ¥480,000 for non-co-residing "other" cases. Parents living overseas typically qualify for elderly dependent deduction (other), ¥480,000. Choosing the wrong type affects refund amount; the Correction Request form must use the correct category. The tax office verifies age and co-residence status.
Sources: NTA: Types of dependent deduction