Overseas Dependent Deduction Guide for Foreigners【2026 · 2023 Reform · Required Documents】
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- The Dependent Deduction is a scheme that allows a set amount to be deducted from taxable income when you financially support a relative, and parents, siblings, or children living overseas may also qualify as an 'overseas dependent'.
- Under the 2023 (Reiwa 5) reform, overseas dependents aged 30 to under 70 no longer qualify for the deduction unless they meet one of three conditions: being a student, having a disability, or having received 380,000 yen or more in remittances during the year.
- Eligible relatives must be blood relatives within the 6th degree or relatives by marriage within the 3rd degree who share living expenses with you, and must meet conditions such as annual income of 480,000 yen or less and being aged 16 or older.
- Applications require documents proving the family relationship, and (for those aged 30–69) documents proving remittances; documents in a foreign language must be accompanied by a Japanese translation.
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.
FAQ
Claiming the dependent deduction requires records of money sent to your family. To send money at lower cost, compare the fees and delivery speed of Wise, SBI Remit and bank wires in our international remittance comparison.