{
  "rulesAsOf": "2026-10-25",
  "scope": "Japanese income tax for a Japan-resident taxpayer claiming relatives who live outside Japan (国外居住親族), at the year-end adjustment or on a final return.",
  "incomeLimit": {
    "2025": 580000,
    "2026": 620000,
    "note": "Total income (合計所得金額). 2026 figure effective 2026-12-01 and applied at the 2026 year-end adjustment (R8 reform)."
  },
  "whoQualifiesAbroad": {
    "16-29": "Yes (dependent exemption).",
    "30-69": "Only if (1) studying abroad after leaving Japan, (2) disabled under Japanese criteria, or (3) you paid them ¥380,000+ in the year for living/education costs.",
    "70+": "Yes (elderly dependent, ¥480,000).",
    "under 16": "No dependent exemption; disability exemption possible.",
    "spouse": "Spouse exemption / special exemption by income, no age test."
  },
  "amounts": {
    "dependent_general": 380000,
    "dependent_specified_19_22": 630000,
    "dependent_elderly_70plus": 480000,
    "disability": 270000,
    "disability_special": 400000,
    "spouse": {
      "taxpayerUpTo9M": 380000,
      "upTo9_5M": 260000,
      "upTo10M": 130000,
      "elderlySpouse": [
        480000,
        320000,
        160000
      ]
    },
    "spouseSpecial": [
      {
        "spouseIncomeUpTo": 950000,
        "amounts": [
          380000,
          260000,
          130000
        ]
      },
      {
        "spouseIncomeUpTo": 1000000,
        "amounts": [
          360000,
          240000,
          120000
        ]
      },
      {
        "spouseIncomeUpTo": 1050000,
        "amounts": [
          310000,
          210000,
          110000
        ]
      },
      {
        "spouseIncomeUpTo": 1100000,
        "amounts": [
          260000,
          180000,
          90000
        ]
      },
      {
        "spouseIncomeUpTo": 1150000,
        "amounts": [
          210000,
          140000,
          70000
        ]
      },
      {
        "spouseIncomeUpTo": 1200000,
        "amounts": [
          160000,
          110000,
          60000
        ]
      },
      {
        "spouseIncomeUpTo": 1250000,
        "amounts": [
          110000,
          80000,
          40000
        ]
      },
      {
        "spouseIncomeUpTo": 1300000,
        "amounts": [
          60000,
          40000,
          20000
        ]
      },
      {
        "spouseIncomeUpTo": 1330000,
        "amounts": [
          30000,
          20000,
          10000
        ]
      }
    ],
    "specifiedRelativeSpecial": [
      {
        "relativeIncomeUpTo": 850000,
        "amount": 630000
      },
      {
        "relativeIncomeUpTo": 900000,
        "amount": 610000
      },
      {
        "relativeIncomeUpTo": 950000,
        "amount": 510000
      },
      {
        "relativeIncomeUpTo": 1000000,
        "amount": 410000
      },
      {
        "relativeIncomeUpTo": 1050000,
        "amount": 310000
      },
      {
        "relativeIncomeUpTo": 1100000,
        "amount": 210000
      },
      {
        "relativeIncomeUpTo": 1150000,
        "amount": 110000
      },
      {
        "relativeIncomeUpTo": 1200000,
        "amount": 60000
      },
      {
        "relativeIncomeUpTo": 1230000,
        "amount": 30000
      }
    ]
  },
  "documents": {
    "relationship": "親族関係書類: 戸籍の附票 copy + passport copy, or a foreign-government document with name, birth date and address. Japanese translation if foreign.",
    "studentVisa": "留学ビザ等書類 for the studying-abroad route.",
    "remittance": "送金関係書類 for every payment in the year (bank/money-transfer, family credit card, electronic payment from 2024). Each relative separately; cash via friends and joint accounts don't count.",
    "remittance380k": "38万円送金書類 for the 30-69 support route.",
    "statement": "3+ payments to one relative: NTA 送金関係書類の明細書 + first and last records (plus proof of ¥380,000 total if first+last < ¥380,000)."
  },
  "timing": "Age as of Dec 31. Non-resident and disability status judged when the application is handed in. Payment date = sending date (credit card: usage date).",
  "sources": [
    "https://www.nta.go.jp/publication/pamph/pdf/0022009-107_02.pdf",
    "https://www.nta.go.jp/english/taxes/individual/12016.htm",
    "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1180.htm",
    "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1177.htm",
    "https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/gensen/kokugai/sokin/index02.htm",
    "https://www.nta.go.jp/publication/pamph/gensen/nencho2026/pdf/115.pdf",
    "https://www.nta.go.jp/publication/pamph/gensen/nencho2026/pdf/302_en.pdf"
  ],
  "disclaimer": "Educational estimate of Japanese income-tax deductions for relatives living outside Japan, based on National Tax Agency rules as of 2026-10-25. Not tax advice and not affiliated with the NTA. Your employer (year-end adjustment) or tax office decides; confirm with them or a licensed tax accountant (税理士). Resident tax (住民税) uses different, smaller amounts and is not calculated.",
  "docs": "https://japan-overseas-dependents.vercel.app/openapi.json",
  "checker": "https://japan-overseas-dependents.vercel.app/api/check"
}