What is the dependent deduction (fuyo kojo)? Can Chinese residents in Japan get a tax refund by remitting money to parents in China?
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: The dependent deduction is one of Japan's income tax deductions. If you meet the requirements and claim eligible dependents, the deduction reduces your taxable income and lowers your tax burden. If you work in Japan and support parents living in China, filing may allow you to recover income tax already withheld.
Detailed explanation
The dependent deduction is not a direct subsidy for remittances. Instead, it subtracts the dependent's deduction amount (typically ¥580,000 for the general deduction, ¥630,000 for the specific deduction, ¥480,000 or ¥580,000 for the elderly deduction, etc.) from your taxable income, thereby reducing income tax owed. Chinese residents in Japan who pay living expenses to non-resident parents in China and meet statutory conditions may claim this deduction on a final tax return or Correction Request form (kosei no seikyusho). The refund amount depends on your marginal tax rate and deduction type, calculated from income tax withheld as shown on your withholding slip (gensenchoshuhyo). Final approval is determined by your local tax office. This tool provides estimates for reference only.
Sources: NTA: Dependent deduction