Claim a Tax Refund for Family Abroad — The Dependent Deduction Guide

Part of the money you send home comes back as a tax refund

Do you send living expenses to parents or family in your home country? Declare them as tax dependents and both your income tax and resident tax go down. For one general dependent in the 10% bracket, that's roughly ¥70,000 a year (income tax ¥380k × 10% × 1.021 + resident tax ¥330k × 10% ≈ ¥71,798) — and it repeats every year. The deduction depends on the dependent's age (verified 2026-07-12, income-tax basis):

Children 15 and under don't qualify for the dependent deduction. A spouse goes under the separate spouse deduction — the document requirements work the same way.

Since 2023, dependents aged 30–69 face an extra requirement

Since the January 2023 revision (still current — confirmed against the NTA Q&A on 2026-07-12), for family living abroad:

• Ages 16–29 and 70+: no extra requirement (remittance proof still needed — but no amount threshold)
• Ages 30–69: deductible only if one of these applies — ① living abroad as a student (visa or equivalent proof required) ② having a disability ③ received ¥380,000 or more that year in remittances for living or education expenses — most people fall here

So if you send your parents (30–69) small amounts, falling short of ¥380,000/year knocks them out of the deduction. Rather than one year-end lump transfer, plan your remittances so the annual total clears ¥380,000.

Their income back home doesn't matter

The dependent's income test (annual income of ¥620,000 or less — from the 2026 tax year, raised from ¥580,000) is judged on Japan-source income only. Under the Income Tax Act, a non-resident's taxable income is limited to Japan-source income, so whatever your family earns in your home country — however much — never enters this test.

Two kinds of documents, plus extras

1. Relationship documents — proof they're family: official documents from your home country (birth certificates, marriage certificates, family registers). Foreign-language documents must come with a Japanese translation.
2. Remittance documents — proof you support them. Three key rules:
   • The records must show transfers to each dependent individually, as needed. Sending everything to one parent and calling it "the family's living costs" is not accepted (each dependent needs their own transfers)
   • Cash handed over through an acquaintance leaves no record and is not accepted
   • For the 30–69 / ¥380k route, separate documents proving that amount are required
3. (Student route) student-visa documents

Your transfer history is your proof — Wise statements count

The NTA Q&A explicitly states that funds-transfer service providers count as "financial institutions" for remittance documents (confirmed 2026-07-12). Statements from services like Wise work as proof as long as they show the sender's and recipient's names, the date, and the amount. Bank-counter remittance slips and online-banking statements qualify on the same terms. Don't scramble at year-end — save the statement every time you send.

When and what to submit

• Year-end adjustment (employees): relationship documents when you submit the dependent declaration form; remittance documents at year-end adjustment time
• Missed it? You can claim through a final return (refund claim) — refunds for an unclaimed year can be requested for 5 years starting January 1 of the following year
• It's an every-year submission — filing last year doesn't carry over

Estimate your savings first

We built a calculator that shows how your take-home changes with and without the dependent deduction — just enter your family's ages. 👉 Calculate my tax savings