Family · 扶養 · fuyō
Family and dependents in Japan: taxes, insurance and pension
A spouse, children and parents change your taxes and your health insurance. But “dependent” means two different things in Japan: one for tax, another for health insurance and pension. They have different income limits, different periods and different rules for family living abroad. This page gives the big picture and the summary tables; the details are on the pages about your spouse, your children and relatives abroad.
Checked against the National Tax Agency, the Japan Pension Service and city office websites on October 7, 2026 · Taxes for employees · Dependent visa
In short
Family, taxes and insurance in five lines
Two different “dependents”
A dependent for tax and a dependent for insurance
In Japanese both are called 扶養 (fuyō), but they are separate systems. A family member can be a dependent in one and not in the other.
| Tax (扶養控除, 配偶者控除) | Health insurance and pension (被扶養者, 第3号) | |
|---|---|---|
| Which income counts | Income after the deduction for employment income (所得); from 2026 that is salary minus ¥740,000 (for salaries up to ¥2.2 million) | All earnings before deductions (収入): salary, benefits, pensions |
| Limit | Income (所得) up to ¥580,000 for 2025 and ¥620,000 for 2026 (salary ¥1,230,000 and ¥1,360,000); for a spouse there is also the special exemption up to a salary of ¥2,070,000 | Under ¥1,300,000 a year (60+ or disabled: under ¥1,800,000; ages 19–22: under ¥1,500,000) and, if you live together, under half of the insured person’s income; if you live apart, less than the money you send them |
| Period | Calendar year; age and status on December 31 | Expected income for the next 12 months from the day of the check |
| Common-law partner | Not recognized: legal spouse only | Recognized |
| Family living abroad | Possible, with documents proving the relationship and the money transfers (the 30–69 age rule) | Not possible: a dependent must live in Japan, with a few exceptions |
| Who registers it | You — on the form for your employer (year-end adjustment) or in your tax return | Your employer — at your request, within 5 days |
| What it gives you | Less income tax and resident tax | Free health insurance and, for a spouse, the Category III pension (第3号) |
Earnings (収入, shūnyū) and income (所得, shotoku) are not the same. Earnings are your whole salary before anything is taken off. Income is salary minus the deduction for employment income (給与所得控除, kyūyo shotoku kōjo): at least ¥650,000 for 2025, at least ¥740,000 for 2026 and 2027. So “income of ¥620,000” means a salary of ¥1,360,000 if there is no other income.
If you are in National Health Insurance (国民健康保険, kokumin kenkō hoken) — freelancers, students, business owners without company insurance — there are no dependents at all. Every family member is insured separately, a per-person part of the premium is charged for each of them, and the head of household (世帯主) pays for everyone. Your tax deductions for the family are the same as for a company employee.
Summary table
What each family member changes
Deductions: income tax (所得税) first, resident tax (住民税) after the slash. Limits are for 2026 income. The child allowance is separate — see children.
| Family member | Tax deduction | Health insurance | Pension |
|---|---|---|---|
| Spouse in Japan with no income or a salary up to ¥1,360,000 (2026) | Exemption for spouse: ¥380,000 / ¥330,000 | Dependent — free (if income under ¥1.3M) | Category III (第3号), ages 20–59 — free |
| Spouse with a salary of ¥1,360,000–¥2,070,000 (2026) | Special exemption for spouse: from ¥380,000 down to ¥30,000 | Own insurance — National Health Insurance or at work (the ¥1.3 million line is already passed; with a disability the line is ¥1.8 million) | Pays National Pension ¥17,920 a month, or Employees’ Pension Insurance at work (with a disability: Category III up to ¥1.8M) |
| Common-law partner | No deduction | Can be a dependent | Can be Category III |
| Child 0–15 in Japan | No deduction | Dependent | — |
| Child 16–18 in Japan | ¥380,000 / ¥330,000 | Dependent (income under ¥1.3M) | — |
| Child 19–22 | ¥630,000 / ¥450,000; if income is above the limit, the special exemption for specified relatives | Dependent if income under ¥1.5M (age on December 31) | From 20, pays own National Pension |
| Child 16–29 abroad | Deduction possible — with relationship and remittance documents | No (except a student abroad) | — |
| Parent 30–69 abroad | Only if you send at least ¥380,000 a year by bank, transfer service or card (or they left Japan to study abroad, or are disabled under Japanese rules) | No | — |
| Parent 70+ abroad | ¥480,000 / ¥380,000 with documents | No | — |
| Parent 70+ living with you in Japan | ¥580,000 / ¥450,000 | Dependent if income under ¥1.8M and under half of yours — until age 75 | — |
Income limits for a working spouse
The “walls”: where things change
Amounts are the spouse’s annual salary (収入) with no other income. Resident tax is calculated on last year’s income: the “2025” column is the tax paid from June 2026, the “2026” column the tax paid from June 2027.
| What happens | 2025 income | 2026 income | Above the line |
|---|---|---|---|
| Spouse pays no resident tax of their own (Tokyo 23 wards and other large cities) | up to ¥1,100,000 | up to ¥1,190,000 (announced by Nagoya; Tokyo confirmed the ¥740,000 minimum deduction) | above: the per-capita part (¥5,000 in Tokyo) and about 10% of income |
| You get the full exemption for spouse | up to ¥1,230,000 | up to ¥1,360,000 | above: the special exemption for spouse (配偶者特別控除) |
| The special exemption is still the full ¥380,000 | up to ¥1,600,000 | up to ¥1,690,000 | then it shrinks |
| Spouse pays no income tax | up to ¥1,600,000 | up to ¥1,780,000 | — |
| The special exemption for spouse ends | at ¥2,015,999 | at ¥2,070,000 | no deduction above |
| Spouse leaves your health insurance and pension | ¥1,300,000 of expected income a year | the same | own insurance: National Health Insurance and National Pension, or insurance at work |
| Spouse gets own insurance at work | until September 2026: 20+ hours a week and ¥88,000+ a month | from October 2026: 20+ hours a week at any pay | at an employer with more than 50 insured employees (from October 2027, 36 or more) |
In some smaller cities the per-capita part of resident tax starts a little lower (about ¥1,030,000–¥1,065,000 for 2025 income). Check your city.
The ¥1,190,000 line for the 2027 resident tax follows from the new minimum deduction for employment income (¥740,000) plus the unchanged non-taxable income line of ¥450,000. Nagoya has announced it and Tokyo has confirmed the ¥740,000 minimum; for the income-based part other cities follow the same rule, while the per-capita part depends on the city’s grade (see above). The ¥1,300,000 insurance line is not income after the deduction (所得) and not calendar-year income, but the income expected for the next 12 months (about ¥108,333 a month), judged from the labor contract with all allowances, commuting allowance and bonuses included. A spouse with Dependent status may work up to 28 hours a week with part-time work permission (資格外活動許可) — at Tokyo’s minimum wage that can add up to well over ¥1.3 million a year, so watch the hours. Worked examples: your spouse in Japan.
How to register your family
What to do when your family arrives or changes
- Tax: the dependents form for your employerList your spouse and dependents on the Application for (Change in) Exemption for Dependents of Employment Income Earner (扶養控除等（異動）申告書) — when you are hired, at the start of each year and when your family changes. Then they count in the tax withheld every month.
- Insurance: notification through your employerYour employer files the dependent notification (被扶養者（異動）届) within 5 days. For a foreign spouse, also a form with the name in the Latin alphabet (ローマ字氏名届).
- Child allowance: the city officeApply for the child allowance within 15 days of the birth or of moving in. Apply late and the missed months are lost.
- End of year: year-end adjustmentIn November–December your employer recalculates your tax for the year (年末調整, nenmatsu chōsei). The exemption for spouse has its own form (配偶者控除等申告書); relatives abroad need relationship and remittance documents.
- Income changedIf a dependent starts earning above the limit, tell your employer. If they leave your health insurance, register them in National Health Insurance and National Pension at the city office within 14 days.
| What | When | If you miss it |
|---|---|---|
| Add a spouse or child to your health insurance | within 5 days (filed by your employer) | the employer misses the deadline — tell them right after the arrival or birth |
| Child allowance (児童手当) | 15 days after the birth or moving in | the allowance starts later; past months are lost |
| National Health Insurance and National Pension for someone who left your insurance | 14 days | premiums are charged back to the start, and medical bills in the gap are fully yours |
| Year-end adjustment forms | November–December, by your employer’s deadline | the deduction only through a tax return |
Visa
Your family on a Dependent visa
Linked to your visa.
- A worker’s spouse and children come on the Dependent status of residence (家族滞在, kazoku taizai). It is available to families of most work statuses — including Engineer / Specialist in Humanities / International Services, Highly Skilled Professional and Business Manager — and of university and college students (not language-school students). Families of Specified Skilled Worker (i) and technical intern trainees cannot get it.
- Parents do not qualify for the Dependent status — there is no general visa for parents of foreign workers. The exception is the Highly Skilled Professional route, where a parent may come to help with a child under 7 or during a pregnancy.
- On the Dependent status you may work only with part-time work permission (資格外活動許可), up to 28 hours a week. The spouse of a Highly Skilled Professional can work full time on a separate status.
- When the Dependent status is extended (extension of period of stay), immigration asks for income and resident tax certificates of the family member who supports the family. Unpaid taxes and premiums hurt the extension.
Dependent visa · Highly Skilled Professional visa · Taxes and your visa
Sections
Each family member in detail
What next
Your next step
FAQ
Questions about family and dependents
Can’t find your question? Write to us — a real person replies.
Sources
Where this information comes from
Rates, limits and deadlines on this page were checked against the official websites of the National Tax Agency, the Japan Pension Service, the Ministry of Health, Labour and Welfare, the Children and Families Agency, the Immigration Services Agency and city offices on October 7, 2026. Amounts are in Japanese yen. When a rule changes we update the page and the date above.
- National Tax Agency — exemption for dependents (扶養控除), No. 1180
- National Tax Agency — exemption for spouse (配偶者控除), No. 1191
- National Tax Agency — special exemption for spouse (配偶者特別控除), No. 1195
- National Tax Agency (English) — exemption for dependents for relatives living outside Japan, No. 12016
- Japan Pension Service — adding family members as health insurance dependents (被扶養者)
- Japan Pension Service — family members living abroad: the residence requirement and its exceptions
- Japan Pension Service — Category I and Category III insured persons (FAQ)
- Ministry of Health, Labour and Welfare — the income walls (年収の壁) and support measures
- Ministry of Health, Labour and Welfare — social insurance for part-time workers (適用拡大)
- Children and Families Agency — child allowance (児童手当)
- Nagoya City — resident tax changes from FY2027 (¥740,000 minimum deduction, ¥1.19M line, ¥620,000 dependent limit)
- Yokohama City — income deductions in resident tax from FY2026
- Immigration Services Agency — Dependent (家族滞在)
Results and examples are estimates, not your employer’s payroll. The amounts on your payslip and in your resident tax notice are the ones that count. For a complex case, talk to a licensed tax accountant (税理士) or a Labor and Social Security Attorney (社会保険労務士, sharōshi).
