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Family · 国外居住親族 · kokugai kyojū shinzoku

Tax deduction for relatives living abroad

If you support parents, children, a spouse or other relatives in your home country, you can pay less tax in Japan. But the rules are strict: since 2023 a relative aged 30–69 counts only in special cases — usually if you send them at least ¥380,000 a year — and the tax office wants documents proving the relationship and every transfer, translated into Japanese. Below: who qualifies, which documents you need, how to claim, and the mistakes that cost people the deduction.

Who qualifies

All family rules

Checked against the National Tax Agency (including its English pages) and the Japan Pension Service on October 7, 2026 · Year-end adjustment · All deductions

A year per person sent by bank — the rule for a relative aged 30–69¥380,000

Ages with no minimum amount16–29, 70+

Counted from cash handed over in person¥0

Years to get the tax back if you forgot to claim5

In short

The deduction for relatives abroad in five lines

  • Who: parents, children, brothers, sisters and other relatives you support — and your spouse. On December 31 the relative must be 16–29 or 70 or older. Ages 30–69 count only in three cases.
  • How much: the exemption for dependents (扶養控除, fuyō kōjo) is ¥380,000 in income tax and ¥330,000 in resident tax; for a relative aged 70+ ¥480,000 and ¥380,000; for one aged 19–22 ¥630,000 and ¥450,000.
  • Documents: proof of the relationship and of the money you sent — by bank, licensed money transfer service, family credit card or registered stablecoin service — with a Japanese translation.
  • Cash does not count — not even if you carried it yourself.
  • Health insurance: relatives living abroad generally cannot be added to your Japanese health insurance.

Who qualifies

Age, income and three exceptions for ages 30–69

You can get the deduction for relatives who live outside Japan, including in your home country. Age is judged on December 31. Amounts: income tax / resident tax.

Relative’s age Deduction Conditions
under 16 none none (for resident tax the city may still ask for documents)
16–18, 23–29 ¥380,000 / ¥330,000 relationship and remittance documents; no minimum amount
19–22 ¥630,000 / ¥450,000 the same
30–69 ¥380,000 / ¥330,000 only if the relative: left Japan to study, or is disabled under Japanese rules, or received at least ¥380,000 from you in the year
70 and older ¥480,000 / ¥380,000 relationship and remittance documents; no minimum amount
Spouse (any age) ¥380,000 / ¥330,000 (exemption for spouse; spouse 70+: ¥480,000 / ¥380,000); above the income limit, the special exemption for spouse marriage and remittance documents; same income limit as for a spouse in Japan

A relative abroad aged 30 to 69 counts only if they (1) left Japan to study and you can show a student visa or similar, (2) are disabled under Japanese rules, or (3) received at least ¥380,000 from you during the year for living or education costs. A foreign disability certificate on its own is not enough for (2). If none of the three applies, there is no deduction for that person. The National Tax Agency explains the rule in English: No. 12016, relatives living outside Japan.

  • A relative means a blood relative within the sixth degree or a relative by marriage within the third degree: parents, grandparents, children, brothers and sisters, nephews and nieces, your spouse’s parents.
  • The relative’s income (所得) must be no more than ¥580,000 for 2025 and ¥620,000 for 2026. How to count a foreign pension or salary against this limit is not explained by the tax agency — ask your tax office before you claim.
  • The money must be for living or education costs. Transfers for other purposes do not count.
  • A study trip of less than a year does not make a child “living abroad”.
  • One relative can be claimed by only one taxpayer. If you and a brother or sister in Japan both send money to a parent, only one of you can claim them — even if you send equal amounts.

Documents

Two sets: relationship and remittances

The English pamphlet of the National Tax Agency lists them in detail: For Those Applying for an Exemption for Dependents, etc. with Regard to Non-resident Relatives (PDF).

親族関係書類 · shinzoku kankei shorui

Relationship documents

  • A Japanese public document (for example 戸籍の附票) plus a copy of the relative’s passport, or
  • documents issued by the relative’s own government that show their name, date of birth and address. Usually you need several: for example your birth certificate plus a parent’s ID or residence document with their address.
  • Originals are required; the passport may be a copy.
  • Every document in a foreign language needs a Japanese translation attached.

送金関係書類 · sōkin kankei shorui

Remittance documents

  • Records or receipts from a bank or a licensed money transfer service (資金移動業者), the statement of a family credit card used by the relative and paid by you, or records of stablecoin transfers. Copies are fine.
  • For each person separately and for each transfer. Money sent to one family member does not count as sent to another.
  • For ages 30–69, records showing at least ¥380,000 sent to that person in the year (38万円送金書類).
  • Cash handed over in person or through friends is not accepted — not even with a signed receipt.

How the amount is counted. The date of a transfer is the day it was sent, not received, so a transfer on December 31 counts for that year. Bank fees can be included if they are printed on the record. Foreign currency is converted into yen at the bank’s mid rate (TTM, 仲値) on the day of the transfer, or at the yen amount actually debited, or the whole year at the rate of the last transfer.

Translations. The rules require a Japanese translation with every foreign-language document — for the relationship documents and for bank records alike. They do not say who must translate; if you are unsure whether your own translation will do, ask your employer or the tax office before the year-end adjustment. Make sure the translation shows what matters: names, dates of birth, addresses, the relationship, and the amounts and dates of the transfers.

How to claim

Through your employer, or in your tax return

If you are an employee, everything goes through your employer:

  1. The dependents formList the relative on the Application for (Change in) Exemption for Dependents of Employment Income Earner (扶養控除等（異動）申告書) and hand in the relationship documents (for a student also a document of their study abroad, such as the visa). Then the deduction already counts in the tax withheld every month.
  2. Year-end adjustment, November–DecemberHand in the remittance documents for the year and write the total amount sent in the column 「生計を一にする事実」 (proof of a shared budget) on the form.
  3. No year-end adjustment, or you forgotFile a tax return (確定申告, kakutei shinkoku) with the same documents. You can get the tax back for 5 years — for 2025 until December 31, 2030.
  4. Resident taxThe city receives the data from your employer or your tax return; the deduction counts in next year’s resident tax.

Your employer keeps the documents for 7 years. More on the forms: year-end adjustment; on the return: filing a tax return.

What When If you miss it
Transfers for the year by December 31 (date sent); for the year-end adjustment, by the time you hand in the form a transfer sent in January counts for the next year; transfers after you hand in the form count only through a tax return
Documents for the year-end adjustment November–December, by your employer’s deadline the deduction only through a tax return
Tax return for 2026 as a rule February 16 to March 15, 2027 (dates not yet announced by the tax agency) if you only want a refund, you can file later, within 5 years

Examples for 2026

How much an employee earning ¥5M saves

You work in Tokyo with a 2026 salary of ¥5,000,000 and no other deductions; your taxable income falls in the 5% bracket. Savings: income tax for 2026 + resident tax for 2027.

Who Transfers Deduction Savings
Mother, 65, in her home country ¥50,000 a month by bank — ¥600,000 a year yes: ¥380,000 / ¥330,000 ≈ ¥19,400 + ≈ ¥33,000
Father, 72, in his home country ¥20,000 a month by bank — ¥240,000 a year yes: ¥480,000 / ¥380,000 (70+, no minimum) ≈ ¥24,500 + ≈ ¥41,700
Son, 20, at university abroad tuition and living costs by bank yes: ¥630,000 / ¥450,000 ≈ ¥32,200 + ≈ ¥54,000
Mother, 60, in her home country ¥25,000 a month by bank — ¥300,000 a year no: less than ¥380,000 0
Aunt, 55, in her home country ¥400,000 in cash during a visit no: cash is not accepted 0

The higher your salary, the more the deduction saves in income tax: at a 10% or 20% rate the same deduction is worth two or four times as much. Resident tax is about 10% for everyone, but for the father and the son the resident tax saving is more than 10% of the deduction: the deduction in this tax is smaller than in income tax, and the city partly makes up the difference (the adjustment deduction, 調整控除, chōsei kōjo). If the relative’s own income (a pension, for example) may be above the limit, check with the tax office first.

Common mistakes

Why claims for relatives abroad get rejected

  • Paying in cash. Money you carried home or gave to a friend to pass on counts as zero. Send it through a bank, a licensed transfer service or a family card.
  • One transfer for the whole family. If you send ¥600,000 to your father for both parents, only your father received it. Send to each person you claim, or claim only the person who received the money.
  • Just under ¥380,000. For a relative aged 30–69 the line is per person and per calendar year — ¥375,000 means no deduction. A transfer sent on January 2 counts for the new year.
  • No translation, or copies instead of originals. Relationship documents must be originals (the passport may be a copy), and every foreign-language document needs a Japanese translation.
  • Documents that do not show the link. A birth certificate that shows the parents’ names but not their current address usually needs a second document with the address.
  • A foreign disability card as the only proof. For the 30–69 disability exception, disability must meet the Japanese definition.
  • Money for something else. Transfers to buy property or invest for you are not support for living or education.
  • Two people claiming the same parent. Only one taxpayer can claim a dependent.
  • Missing the year-end adjustment. Not a disaster: file a tax return — up to 5 years back.

Health insurance

Why relatives abroad cannot join your health insurance

Since April 1, 2020, a dependent in company health insurance and the Category III pension must have an address in Japan (住民票, jūminhyō).

  • Exceptions: a student studying abroad; family accompanying the worker on a posting abroad; a temporary trip abroad (tourism, rest, volunteering); a marriage or birth during the worker’s posting abroad; other cases where the basis of life is in Japan (decided case by case).
  • Parents living in their home country do not fit any of these exceptions. A spouse who stayed in the home country normally does not either.
  • A parent who lives with you in Japan on another status and is registered here can be a dependent if their income is under ¥1,800,000 (60+) and under half of yours — but only until 75. People who came on a Designated Activities status for medical treatment or long-term sightseeing cannot be dependents.
  • More on who can be a dependent: health insurance and family and dependents.

Visa

Can you bring your parents to Japan?

Linked to your visa.

  • There is no general visa for parents of foreign workers, and the Dependent status (家族滞在) covers only a spouse and children.
  • The exception is the Highly Skilled Professional route (高度専門職): a parent of the HSP holder or of their spouse (one side only) may come to help raise a child under 7 or during a pregnancy. They must live together, and the household income must be at least ¥8 million a year.
  • Immigration publishes no general permit for elderly parents “to be cared for” — do not plan on it.
  • Parents can visit on a Temporary Visitor status — up to 90 days.

Highly Skilled Professional visa · Temporary Visitor · Dependent visa

FAQ

Questions about relatives abroad

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Ask us a question

Can I claim my parents living abroad as dependents in Japan?

Yes, for tax, if they meet the conditions. On December 31 they must be 16 to 29 or 70 or older; a parent aged 30 to 69 counts only if they left Japan to study abroad, are disabled under Japanese rules, or received at least ¥380,000 from you in the year. You need documents proving the relationship and the money transfers, with Japanese translations.

Two sets. Relationship documents: a Japanese public document plus a copy of the relative’s passport, or documents issued by their government showing name, date of birth and address (originals). Remittance documents: bank, money transfer service or family credit card records for each person and each transfer (copies are fine). Foreign-language documents need a Japanese translation.

No. Cash carried in person or passed on through friends is not accepted, even with a receipt. Only transfers through a bank, a licensed money transfer service, a family credit card or similar records count.

For a relative abroad aged 30 to 69 who did not leave Japan to study and is not disabled, you can claim the deduction only if you sent that person at least ¥380,000 during the calendar year. The amount is per person, and the date of a transfer is the day it was sent.

Generally no. Since April 2020 a health insurance dependent must have a registered address in Japan. The exceptions cover a student studying abroad, family accompanying a worker posted abroad and a few similar cases, not parents living in their home country.

No. Only one taxpayer can claim the same dependent, even if you send equal amounts. Agree which of you claims her, and make sure that person has the remittance records in their own name.

No. You can file a tax return with the same documents and get the tax back for up to 5 years — for 2025 income until December 31, 2030. The city then corrects your resident tax as well.

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 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.

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).

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