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No.12016 Exemption for dependents, etc., for relatives living outside Japan

Do I need to submit any documents when applying for exemption for dependents, etc., for relatives living outside Japan?

With respect to withholding tax at source for salary, public pensions, etc., or the year-end tax adjustment of salary, etc., if a resident applies for an exemption for dependents, a (special) exemption for spouses, or an exemption for people with disabilities (collectively referred to as "an exemption for dependents, etc.") with regard to non-resident relatives ("relatives residing overseas"), such resident is required to submit or present to the person paying the salary "Documents Concerning Relatives" and "Documents Concerning Remittances" (with Japanese translation if these documents are originally prepared in a foreign language) for the concerned relatives residing overseas.

In addition, if a person claims an exemption for dependents, etc., relating to his/her relatives residing overseas in the final tax return, such person is required to attach "Documents Concerning Relatives" and "Documents Concerning Remittances" to the final tax return, or present such documents when submitting the final tax return. However, if these documents have already been submitted or presented at the time of withholding tax at source for salary, public pensions, etc., or the year-end tax adjustment of salary, etc., to the person paying the salary, they need not be attached to the final tax return or presented.

(Notes)
1 "Documents Concerning Relatives" refer to documents that fall under either (1) or (2) of the following (Japanese translation is required if these documents are originally prepared in a foreign language), and certify that the relative residing overseas is a relative of the taxpayer.

(1) A copy of the supplementary family register or any other document issued by the Japanese government or a local government and a copy of the passport of the relative residing overseas.

(2) A document issued by a foreign country or government (only valid if it contains the name, date of birth, and address or residence of the relative residing overseas).

 
2 "Documents Concerning Remittances" refer to documents for the year that fall under either (1) or (2) of the following (Japanese translation is required if these documents are originally prepared in a foreign language), and prove that the taxpayer paid for the living expenses or educational expenses of each of the relatives residing overseas as necessary.

(1) A document issued by a financial institution or a copy thereof, that proves that the taxpayer made payment to the relative residing overseas through an exchange transaction executed by the financial institution.

(2) A document issued by a credit card company or a copy thereof, that proves that the relative residing overseas purchased goods by presenting a credit card issued by the credit card company and that the amount equivalent to the price for purchasing the goods has been received from the taxpayer.