Can I claim the dependent deduction for grandparents (paternal or maternal)?
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: Generally no. Lineal ascendants for dependent deduction are limited to parents and adoptive parents. Grandparents are only discussed in exceptional support obligation cases and are extremely difficult to qualify.
Detailed explanation
Under Japanese income tax law, dependents other than spouse are "dependent relatives," with ascendants limited to parents, adoptive parents, and step-parents—not grandparents. Extreme cases where grandparents are legally supported and parents are deceased may involve other systems, but typical remittances to grandparents do not qualify for standard dependent deduction. Consult a tax accountant about other deductions. This tool only supports parent claims. The tax office strictly interprets relative scope.
Sources: NTA: Scope of dependent relatives