Overseas Dependent Deduction Guide for Foreigners【2026 · 2023 Reform · Required Documents】
📋 Table of Contents
What is the Overseas Dependent Deduction?
Foreign workers in Japan who financially support family members abroad (parents, siblings in China, Vietnam, etc.) may claim a dependent deduction — reducing income tax and resident tax. Depending on income and number of dependents, annual tax savings can reach ¥100,000–¥200,000 or more.
2023 Tax Reform — Key Changes
From January 2023, non-resident dependents aged 30–69 must meet at least one of the following three conditions:
⚠️ Dependents aged 30–69 must meet ①, ②, or ③
- ① Student enrolled at a foreign educational institution
- ② Person with a disability as defined by income tax law
- ③ Received ¥380,000 or more in living/education expenses from the Japan taxpayer that year
For typical parents aged 50s–60s (not students, not disabled) → you must prove annual remittances of ≥¥380,000.
Deduction Amounts
| Category | Age | Income Tax | Resident Tax |
|---|---|---|---|
| General dependent | 16–18, 23–69 | ¥380,000 | ¥330,000 |
| Specified dependent | 19–22 | ¥630,000 | ¥450,000 |
| Elderly dependent | 70+ | ¥580,000 | ¥380,000 |
Tax Savings Examples
Required Documents (2 types)
① Proof of Relationship
- Official government document showing family relationship (family register, birth certificate, marriage certificate)
- Must include a Japanese translation (self-translation is permitted — include your name and address as translator)
② Proof of Remittance (required for dependents aged 30–69)
- Bank international transfer records (total ≥¥380,000/year)
- Wise transaction history PDF (downloadable from your account)
- SBI Remit or GMO Remit transfer history
- Recipient must be the dependent or their household
How to File
Employees (year-end adjustment): Fill in the "Non-resident dependent" section on the Year-End Tax Adjustment form (扶養控除等申告書) and submit with documents to your HR/payroll dept. by October–November.
Self-employed or missed year-end adjustment: File a tax return (確定申告) between February 16 and March 15, attaching both document types.