About obligation of attaching documents when applying for deduction for dependents etc. with regard to non-resident relatives living abroad 「日本国外に居住する親族に係る扶養控除等の書類の添付義務化について」

If a resident applies for deduction for dependents or ceiling amount for tax exemption, the resident is obligated to attach “Documents concerning relatives” and “Documents concerning remittances” to the tax return forms or present such documents when submitting the tax return forms (In case that documents are written in a foreign language, attaching translated documents in Japanese is necessary.).
However, afore-mentioned obligation is not applied to the case that the person who has submitted or presented “Documents concerning relatives” and “Documents concerning remittances” to the payer of salary or public pension etc. with report form of deduction for dependents etc. (changing member composition), report form of special deduction for spouse, or report form of dependent relatives etc.

Revision of deduction of dependents etc. with regard to non-resident relatives living abroad

In case of receiving deduction for dependents regarding non-resident relatives living abroad in the fiscal year 2024 (For 2023) or after, eligibility requirements for deduction for dependents were partially revised. Non-resident relatives living abroad aged 30-69 are excluded from dependent relatives eligible for deduction and dependent relatives as basis for calculation of ceiling amount for tax exemption. However, person meeting one of the followings is eligible for dependent relatives. For receiving deduction, submitting, or presenting the documents written on the table below is necessary in addition to “Documents concerning relatives” and “Documents concerning remittances”.

About “Documents concerning relatives”

“Documents concerning relatives” refer to any of the documents listed in (1) and (2) below which proves that the non-resident relatives concerned are the tax debtor’s relatives.
(1) The non-resident relative is Japanese.
A copy of the supplementary family register (Koseki no Fuhyo) etc. or any other document issued by Japanese government or a local government as well as a copy of the non-resident relative’s passport
(2) The non-resident relative is a foreign national.
A document issued by a foreign government or a foreign local government (the documents showing the name, date of birth and address or domicile of the non-resident relative)

About “Documents concerning remittances”

“Documents concerning remittances” refer to any of the following documents in (1) and (2) below which proves that the payment was made by the tax debtor to non-resident relatives for their living or educational expenses as needed in the year.
(1) Documents issued by a financial institution which prove that the payment was made by the tax debtor to non-resident relatives through exchange transactions of the financial institution, or a copy of such documents (Remittance request form etc.)
(2) Documents issued by a credit card company which prove that the non-resident relatives have used a card issued by the credit card company for purchasing products or service and thereby have received from the tax debtor the amount equivalent to the amount spent with the credit card, or a copy of such document (Credit card statement etc.)

[Contact]

　Municipal Tax Division (Shiminzei Ka)
　Telephone: 0533-89-2129