If you are claiming family member(s) who live outside of Japan including spouse onto Declaration Form for Tax Exemption, the following documents are required. 

      1.Evidence proving the relationship

      2. Evidence proving financial support

      

      Note: The above two documents are necessary to maintain your dependent eligibility. 

          1. If the evidence of relationship has already been submitted before, you are still required to submit every year

          2. Please notify your HR department if you have family member living outside Japan as your dependent, but not

              submitted “Evidence proving the relationship” yet.


【Required documents for 2017 YETA】

      1.Those who submitted Evidence proving the relationship in 2016 YETA cycle or in 2017

         > Evidence proving financial support only

        If you are adding dependent(s) or address changed since last time YETA

         > Evidence proving the relationship is also required

      2.Those who will register family member(s) as dependent(s) living outside of Japan for the first time

         > Evidence proving relationship AND Evidence proving financial support

      3.Those who will claim Special Spouse deduction

         > Evidence proving relationship AND Evidence proving financial support


【Detail of Documents】

     1.Evidence proving financial support

        The following documents to substantiate you are financial supporting - living cost or tuition - to each of family members in the

        year.

      A.   Any document (photocopy acceptable) clearly showing funds transfer to those dependent family member, issued by a banking

             institution which actually performed the transaction.

      B.   Any document (photocopy acceptable) showing you are owing the payment for the purchase by family member credit cards of

             your dependent family member’s, issued by the credit card company.


           <Important Notice

             (a) Examples of Evidence proving financial support

                  ① A file copy of foreign remittance

           ※The remittance must be done in the relevant year.

     ②Credit card bill

           ※1.The card holder’s name must be the dependent family’s name and you are basic card holder to own the 

            payment for them

           ※2. Relevant date is the date of usage. (NOT the date of payment)


    (b) If you have 2 or more dependent family members, please make remittances separately to each of individuals. For example, 

      if you have a wife and 2 children living outside of Japan whom you intend to claim as dependent family members for tax 

      exemption, you’ll need to remit separately to each of 3’s individual in order to obtain the evidence to substantiate you are 

      supporting all of them by names.


           (c)Joint bank account documentation is not accepted as proof of financial support.

               This is a Japanese government rule.


           (d)All the remittance certificates in the relevant year are required.

             □If you make remittances to the same person more than 3 times in a calendar year, most of those documents can be skipped 

    by submitting the following documents;

   ①A designated report which contains the relevant items,

   ②The first and the last time remittance certificate

         ※In this case, you’ll still need to retain other documents for a possible further request

         ※The form format is not specifically defined by government, but for further information you can refer the sample 

           format available at the URL of National Tax Agency below.

          https://www.nta.go.jp/tetsuzuki/shinsei/annai/gensen/kokugai/sokin/index.htm

           (e)Please be noticed some of you might make all remittances by hand in cash etc. In this case as you don’t have any paper 

               evidence proving your financial support for them, you will not be eligible to claim dependent family member(s) for tax 

               exemption. 


    2.Evidence proving relationship

   Relationship: either①or② (translation will also be required if the documents are written in a foreign language)

     ① A. ”Family register issued by ward office or other official certificate issued by local government”, AND

       B. ”Photocopy of passport of the family member”(Both A and B are required

     ② Any certificate issued by government of a foreign country, which contains the family member’s name, date of birth, 

       and home address.

   Please submit  or  attaching to 2017 Declaration Form for Tax Exemption. Otherwise you are losing the 

   dependent  eligibility with the family member dependent for 2017. 


   <Important Notice

  A)  The certified documents issued by government of a foreign country are, such as a transcript of the family register, a 

    marriage certificate or a birth certificate..

  B) If one document does not cover to substantiate all information required, you will need to provide additional  relevant 

     documents to prove the relationship. 

        ※Please refer to the following link for further information

           https://www.nta.go.jp/shiraberu/ippanjoho/pamph/pdf/kokugaifuyou_leaflet.pdf

  C) Dependents who are eligible for tax exemption are relatives within the sixth degree of consanguinity, spouse and relatives by 

    affinity within the third degree. 


Guide to fill in Declaration Form for Tax Exemption

    When you register your family member(s) who lives outside of Japan onto Declaration Form for Tax Exemption, please refer 

    to the sample form to fill in the following fields. 

    Your are requested to

    ① Mark “Non-Resident”

    ② Fill in the column of 生計を一にする事実 with the amount of 2017 financial support you transmitted.