Can You Claim Your Parents as Dependents in Japan? Tax Deduction Requirements Explained

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

Hello, my name is Taisei Koshida, a Japanese Certified Public Accountant and Licensed Tax Accountant.

I help foreign business owners in Japan navigate Japanese accounting and tax matters, especially when language barriers make the process difficult.

If you are planning to claim your parents as dependents on your Japanese tax return, this article explains the basic requirements and the key points you should know.

1. Income Requirements

If your parents earn only salary income, their annual income must generally be less than 1,030,000 yen.

If their only income is a public pension, the income limit is generally less than 1,080,000 yen for those under 65 years old and less than 1,580,000 yen for those aged 65 or older.

2. Sharing the Same Livelihood: Living Together or Financial Support

To qualify for the dependent deduction, your parents must generally be considered to share the same livelihood with you under Japanese tax law.

This requirement is often satisfied if you live together. Even if you live separately, you may still qualify by regularly providing financial support for your parents’ living expenses.

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