'Qualifying Dependent' information to be provided must meet the following periods:
- December 31, 2019 inclusive for 2019 Tax Exemption Declaration Form
- January 1, 2020 inclusive for 2020 Tax Exemption Declaration Form
Note: ①Since 2016, it is strictly guided to submit “relationship certification” and “financial support evidence” as long as you register your family member who lives outside of Japan onto Declaration Form for Tax Exemption as your dependent(s).
②From 2018 the handling of spouse dependency will change. For details, please see the sheet attached "About attaching remittance-related documents" "Those who have spouse please read".
'Qualifying Dependents' refers to spouse/ children or family members whose consolidated basic income (*) inside of Japan is \380,000 or less.
1. Dependents who have salary only income with a gross taxable salary income of \1,030,000 or less qualify for tax purposes:
Example: \1,030,000 - \650,000 = \380,000
2. Dependents whose sole income is sourced from Pension Benefits qualify under the following scenarios:
- aged 65+ will be qualified as dependents if their pension income is \1,580,000 or less
Example: \1,580,000 - \1,200,000 = \380,000
- aged 64 years or younger will be qualified as dependents if their pension income is \1,080,000 or less
Example: \1,080,000 - \700,000 = \380,000
3. Dependents who have disability/loss of spouse tax exemptions.
*: Basic Income= Gross Income – (less) Necessary Expenses
Basic Income: Income after employment income deduction which is calculated by Gross employment income less Necessary Expenses
Gross income: Employment income before income tax and social insurance deduction but excludes non-taxable commutation allowanceNecessary Expenses: 650,000 yen is applied.