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, an exemption for spouses, or an exemption for people with disabilities (collectively referred to as "an exemption for dependents, etc.") or a special exemption for spouses with regard to non-resident relatives ("relatives residing overseas"), such resident is required to submit or present to the person paying the salary the documents listed below according to the classification of <<for year 2023 or after>> or <<before 2022>>.
<<For year 2023 or after>>
(1) Document related to an exemption for dependents
a. Relatives residing overseas with the ages 16 or more and less than 30, or 70 or more “Documents Concerning Relatives” and “Document Concerning Remittances”
b. Relatives residing overseas with the ages 30 or more and less than 70
i) Those who no longer have a domicile or residence in Japan due to studying abroad “Documents Concerning Relatives”, “Document Concerning Remittances” and “Documents including Student Visa, etc.”
ii) Those who with disabilities
“Documents Concerning Relatives” and “Document Concerning Remittances”
iii) Those who receive payment of 380,000 yen or more from the taxpayer to cover living expenses or educational expenses during the year.
“Documents Concerning Relatives” and “380,000 yen Remittance Document”
(Note) The exemption for dependents does not apply to relatives residing overseas with the ages of 30 or more and less than 70 who do not fall under any of the above (a) through (c).
(2) Documents related to an exemption for spouses, an exemption for people with disabilities, or a special exemption for spouses
“Documents Concerning Relatives” and “Document Concerning Remittances”
<<Before 2022>>
“Documents Concerning Relatives” and “Document Concerning Remittances”
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 the documents listed above according to the classification of <<for year 2023 or after>> or <<before 2022>>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). |
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2 “Documents including Student Visa, etc." refer to a copy of a document similar to a visa or a residence card issued by a foreign government or a foreign local government, which certifies that the foreign relative no longer has a domicile or residence in Japan due to his/her residence in a foreign country with a status equivalent to that of a student in that country (if the document is in a foreign language, a Japanese translation is required). (Japanese translation is required if these documents are originally prepared in a foreign language.)
3 "Documents Concerning Remittances" refer to documents for the year that fall under either (1) or (2) or (3) of the following (if the document is in a foreign language, a Japanese translation is required), and prove that the taxpayer paid in the year 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 or will be received from the taxpayer. (3) Documents of the electronic means of payment transaction operator (including certain banks, etc. or fund transfer agents that issue electronic means of payment) or a copy thereof, which prove that the payment was made by the taxpayer to his/her relative through the transfer of electronic means of payment by the electronic means of payment operator (this document is a "Documents Concerning Remittances" only for withholding tax, year-end adjustment, or final tax return for the 2024 tax year and thereafter). 4 The "380,000 yen remittance document" refers to the "Documents Concerning Remittance" that prove that the total amount of payment from the taxpayers to each overseas resident relative for the year is 380,000 yen or more.
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