What should you submit to apply exemptions for income tax (spouse / dependents)? In case they are out of Japan?

By | 07/09/2021

Exemption for spouse or dependents

If persons of the following (A) fill the conditions of the following (B), then you can apply exemptions for the calculation of your income tax, that can make your income tax less.


  • Your spouse
  • Your children under 16 years old
  • Your relatives


  • They reside with you, or they reside apart from you but you continue remitting them their cost of living.
  • Their total “(adjusted) income” in one year is under 480,000yen (*).
  • Japanese Civil Law stipulates the extent of your relatives in this exemption. That includes relatives of both yourself and your spouse. Relatives of yourself are stipuleted wider than relatives of your spouse.

(*) “(adjusted) income” is calculated by subtracting a certain amount from the real yearly income, according to Japanese income tax code.

Necessary documents for the exemptions

If your spouse, children, and relatives reside inside Japan, then you need to submit My Number (マイナンバー) of them. My Number is an ID number alloted by Japanese government to all Japanese residents.

On the other hand if they reside outside Japan, then you need to submit the following documents in order to apply exemptions for your income tax:

  • Documents concerning relatives: You need to submit a paper, issued by the government where they reside, that proves the relationship between them and yourself.
  • Documents concerning remittances: You need to submit a remittance record, issued by financial institutions, that shows the amounts and dates you sent to your spouse, children, and / or relatives.

Please note that only persons whose names can be confirmed on Documents concerning remittances are accepted by Japanese tax office.

If you remit a money to outside Japan under the name of your spouse only, then only your spouse can be accepted as an exemption for your income tax. In order to apply exemptions for your children, parents, siblings etc, you need to submit remittance records under the names of each person. The amounts of remittances to them need to be enough much to prove that each of them lives on your money, of course.

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