Criteria for Claiming Parents as Dependents for Tax Deduction

“The best place to cry is on a mother’s arms.” — Jodi Picoult

Hello, my name is Taisei Koshida, and I am a certified public accountant and tax accountant.

I aim to assist non-Japanese business owners who need help with reading or writing in Japanese. If you find the Japanese tax return system challenging, I can help you with your tax filings.

The season of individual tax returns are coming. If you would like to claim your pearents as dependents for tax deduction, I’m sure this blog is useful for you.

1. Low-Incom Criteria 低収入の基準:

The income criterion for salary-only earners is an annual income of less than 1,030,000 yen. For those receiving only pension income, the limit is under 1,080,000 yen if they are under 65 years old, and under 1,580,000 yen for those over 65.

給与収入だけの場合は年収が１０３万円以下であること。年金収入だけの場合は１０８万円以下、ただし６５歳以上は１５８万円以下。

2. Co-living or Financial Dependency 生計を一にしている:

They must either live with you or rely on you financially, which implies sharing the same household expenses. If you live separately, you must provide them with financial support to qualify them as dependents on your tax return.

一緒に住んでいる、もしくは生活をあなたに頼っていること。これは一緒の財布で生活していることを意味します。もし別居しているならば、扶養控除を取るには生活資金を送金していることが必要になります。

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