Which tax year should the dependent deduction apply to? Remittance year or withholding slip year?
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: It follows the Japanese income tax year (January 1–December 31), corresponding to that year's withholding slip and living expenses borne in that year.
Detailed explanation
To claim dependent deduction for Reiwa 6 (2024), use the 2024 withholding slip and prove living expenses paid to parents during 2024. Remittances in early 2025 for 2024 living expenses may be explained, but calendar-year remittances are standard. Parent income threshold also uses full-year income for that year. Select the year matching your withholding slip when using this tool. Wrong year selection is a common error requiring re-filing. The tax office reviews by declared tax year.