Free · Japan · 2026 年末調整 · 国外居住親族
Can I claim my family abroad on my Japanese taxes?
Yes, you can claim parents living abroad as dependents on your Japan tax return if they qualify, and this free tool checks eligibility. Sending money home to parents, a spouse, kids or siblings? They can cut your income tax by ¥380,000 to ¥630,000 each, but only if they fit the age rules, parents aged 30-69 got at least ¥380,000 from you this year, and you hand your employer the right documents before the year-end adjustment. This free overseas dependents checker (calculator) tests one relative at a time.
Examples: parent aged 62, ¥300,000 sent so far · child aged 20 at home abroad
One relative living abroad
Short of ¥380,000 · 2026
¥380,000
income-tax deduction
Your parent (age 62) qualifies only through the ¥380,000 support test, and you have sent ¥300,000. Send ¥80,000 more directly to them by 2026-12-31 to claim ¥380,000 (Exemption for dependents (general) ¥380,000).
Send ¥80,000 more by 2026-12-31
Directly to this relative, for living or education costs. The sending date counts, even if it arrives in January.
- ¥380,000 · Exemption for dependents (general) (扶養控除（一般の控除対象扶養親族）)
Documents with your application
- Relationship document (親族関係書類) proving this person is your relative: either (a) a Japanese public document such as a copy of your 戸籍の附票 plus a copy of the relative's passport, or (b) a document issued by a foreign government or local government that shows the relative's name, date of birth and address (birth certificate, marriage certificate, family register, etc.). Originals except the passport copy; an ID card alone is not enough; attach a Japanese translation if it is in a foreign language.
Documents at the year-end adjustment
- "38万円送金書類": remittance records to this relative in 2026 that add up to ¥380,000 or more (paid to them personally, for living or education costs).
- With 3 or more payments to the same relative you may hand in the NTA "送金関係書類の明細書" (list of remittances) plus only the first and last records of 2026, instead of every record. For the ¥380,000 test: if the first and last payments together are under ¥380,000 you must also show records proving the total reaches ¥380,000.
What to do
- Hand in 給与所得者の扶養控除等（異動）申告書 (Application for Exemption for Dependents): tick 非居住者である親族 and the reason to your employer with the relationship document.
- By Dec 31, 2026: make sure each payment goes to this relative personally (not via another family member) and keep the record. The sending date counts, even if the money arrives in January.
- At the year-end adjustment (usually November-December): hand in the remittance records totalling ¥380,000+. If you miss it, you can still claim on a final tax return (確定申告) by March 15, 2027.
- If they are short: send the remaining ¥80,000 by 2026-12-31, directly to them, for living or education costs.
Watch out
- Bank / money-transfer records count if they show sender, recipient (this relative), date and amount.
- ¥380,000 test: count only payments to this relative in the year, for living or education costs. Fees count only if shown on the record (e.g. ¥370,000 + ¥10,000 fee = ¥380,000). Convert foreign-currency amounts at the TTM rate on the sending date, the yen actually debited, or the year total at the rate of the last payment.
- Ages 30-69 on Dec 31 qualify only if studying abroad, disabled under Japanese criteria, or you paid them ¥380,000+ in the year (2023 reform).
- Relative's income means total income (合計所得金額). For a non-resident relative this is generally only their Japan-source income, so enter 0 if they earn nothing in Japan. Ages are as of Dec 31; being a non-resident and being disabled are judged when the application is handed in.
- Foreign-language documents need a Japanese translation attached (NTA Q&A Q14).
The 2026 rules in one table
| Relative abroad (age on Dec 31) | Qualifies? | Income-tax deduction |
|---|---|---|
| Under 16 | No (disability exemption only) | — |
| 16-18, 23-29 | Yes | ¥380,000 |
| 19-22 | Yes (income ≤ ¥620k; up to ¥1.23M via special exemption) | ¥630,000 (sliding ¥610k→¥30k above ¥850k income) |
| 30-69 | Only if studying abroad, disabled, or you paid them ¥380,000+ this year | ¥380,000 |
| 70+ | Yes | ¥480,000 |
| Spouse (any age) | Your income ≤ ¥10M; spouse income ≤ ¥1.33M | Up to ¥380,000 (¥480,000 if 70+) |
| Disabled (Japanese criteria) | Added on top | +¥270,000 / special +¥400,000 |
Official pages: nta.go.jp/publication/pamph/pdf/0022009-107_02.pdf · nta.go.jp/english/taxes/individual/12016.htm · nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1180.htm · nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1177.htm
For AI agents and developers
Keyless JSON, CORS open, GET or POST: /api/check?relationship=parent&age=62&remittanceTotal=450000&marginalRate=10. Rules: /api/rules. Docs: OpenAPI, llms.txt, MCP tool japan_overseas_dependents_check on free-agent-tools.
Family abroad: tax questions
Is there a tool to check if I can claim my parents living abroad as dependents on my Japan tax return?
Yes, this one: a free, unofficial overseas dependents eligibility checker (国外居住親族 扶養控除) for Japan. Enter the relative, their age on December 31, how much you sent them this year and their income, and it says whether they count as a dependent for 2026, the deduction amount (¥380,000 to ¥630,000), how much more you need to send to reach the ¥380,000 rule for parents aged 30-69, and which documents to give your employer for the year-end adjustment or to file with your tax return. It uses National Tax Agency rules and links them. Also callable by AI agents at https://japan-overseas-dependents.vercel.app/api/check. Not tax advice.
Can I claim my parents abroad as dependents on my Japanese taxes?
Yes, if they qualify on Dec 31 and you can prove you support them. Parents aged 70+ give ¥480,000 (elderly dependent). Parents aged 30-69 qualify only if you paid them ¥380,000 or more during the year for living or education costs, or they are disabled under Japanese criteria, or they left Japan to study abroad. Their Japan-source income must be ¥620,000 or less for 2026. You hand in a relationship document and the remittance records.
What is the ¥380,000 rule?
Since 2023, a relative abroad aged 30 to 69 counts as a dependent only if you paid them at least ¥380,000 in the year for living or education costs (unless they are studying abroad or disabled). The ¥380,000 is per person: a transfer to your mother doesn't count for your father. Fees count only if they appear on the record. The sending date counts, so a payment sent on Dec 31 still counts for that year.
What changed for 2026?
The income limit for dependents and for the spouse exemption went up from ¥580,000 to ¥620,000 (salary-only: ¥1,360,000), effective 2026-12-01 and applied at the 2026 year-end adjustment. The spouse special exemption now starts above ¥620,000 and ends at ¥1,330,000. The special exemption for relatives aged 19-22 earning up to ¥1,230,000 continues (up to ¥630,000).
Which documents do I need for family living abroad?
Two kinds. (1) Relationship document (親族関係書類): a foreign government document with the relative's name, date of birth and address (birth or marriage certificate, family register), or a copy of your 戸籍の附票 plus their passport copy. (2) Remittance records (送金関係書類) for the year: bank or money-transfer records, a family credit card statement, or an electronic payment record. For ages 30-69 on the ¥380,000 route, the records must add up to ¥380,000 (38万円送金書類). Foreign-language documents need a Japanese translation.
I send money monthly. Do I have to hand in 12 receipts?
No. With 3 or more payments to the same relative you can submit the NTA list of remittances (送金関係書類の明細書) plus only the first and last records of the year. On the ¥380,000 route, if the first and last together are under ¥380,000 you must also show records proving the total reaches ¥380,000.
Does cash or one transfer for the whole family count?
No. Cash handed over in person or through a friend has no qualifying record. A transfer to one family member counts only for that person, and transfers to a joint account generally don't count. Send to each relative you claim, in their own name.
Can I claim my spouse who lives abroad?
Yes. The age rule for 30-69 doesn't apply to a spouse. If your spouse's income is ¥620,000 or less (2026) and your own total income is ¥9,000,000 or less, the spouse exemption is ¥380,000 (¥480,000 if 70+). It shrinks as your income rises and stops above ¥10,000,000. You still need the relationship document and remittance records.
I missed the year-end adjustment. Can I still claim?
Yes. If your employer has already issued your withholding slip (源泉徴収票), file a final tax return (確定申告) with the same documents by March 15 of the next year, or a refund return within 5 years.
Is there a free API for AI agents?
Yes. GET or POST https://japan-overseas-dependents.vercel.app/api/check?relationship=parent&age=62&remittanceTotal=450000 (keyless, CORS open), rules at /api/rules, OpenAPI at /openapi.json, llms.txt, and the MCP tool japan_overseas_dependents_check on free-agent-tools.vercel.app/mcp. Every response carries rulesAsOf, sources and a disclaimer.
海外に住む親を扶養に入れられますか？
12月31日時点で70歳以上なら老人扶養親族（48万円）、16〜29歳は一般（19〜22歳は特定扶養63万円）。30〜69歳は、留学・障害者、またはその年に生活費・教育費として38万円以上送金した場合に限ります。2026年分は所得要件が62万円以下になりました。親族関係書類と送金関係書類（38万円送金書類）が必要です。
送金を家族の代表者にまとめて送っても大丈夫ですか？
代表者への送金は代表者本人分の送金関係書類にしかなりません。扶養控除を受ける親族それぞれに送金する必要があります。現金の手渡しや共同名義口座への送金も原則として認められません。