What conditions must Chinese residents in Japan meet to claim the dependent deduction when 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: You typically need to prove a legal parent-child relationship, that your parents are non-residents under Japanese tax law, that their age and annual income fit the deduction type, and that you substantively pay their living expenses. You must also meet general requirements for other income deductions.
Detailed explanation
Parents must be lineal ascendants (parents, adoptive parents, etc.) living outside Japan as non-residents. The deduction type depends on the parent's age and annual income: the general dependent deduction applies to relatives aged 16–69 with annual income of ¥480,000 or less (salary income of ¥1,030,000 or less); the specific dependent deduction applies to ages 19–22; the elderly dependent deduction applies to those 70 and older. You must prove remittances to China for living expenses and keep bank transfer records or remittance certificates. The spousal deduction and dependent deduction cannot both apply to the same person. Whether someone qualifies as a non-resident and dependent is ultimately determined by the tax office.