If you are claiming family member(s) who live outside of Japan in your Declaration From for Tax Exemption as family member, spouse or persons with disabilities dependents, or claiming a special exemption for spouse, the following documents are required.
1. Evidence proving the relationship
2. Evidence proving financial support (such as bank transfer statement)
Note: The above two documents are necessary to maintain your dependent eligibility.
● If the evidence of relationship has already been submitted before, you are still required to submit evidence proving financial support every year to declare of exemption.
● Please notify your HR department If you have family member living outside Japan as your dependent, but not submitted "Evidence proving the relationship" yet.
【Required documents for 2024 YETA】
【Detail of Documents】
Evidence proving financial support (Documents concerning remittances)
Evidence proving the relationship (Documents concerning relatives)
【Required documents for 2024 YETA】
● Those who submitted Evidence proving the relationship in 2024 YETA: Evidence proving financial support only
*If you are adding dependent(s) or any information (e.g. address) have changed since the last YETA: Evidence proving the relationship is also required
● Those who will register family member(s) as depend(s) living outside of Japan for the first time: Evidence proving relationship AND Evidence proving financial support
● Those who will claim Spouse deduction or Special Spouse deduction: Evidence proving relationship AND Evidence proving financial support
【Detail of Documents】
Evidence proving financial support (Documents concerning remittances)
“Evidence proving financial support (Documents concerning remittances)” refer to the following documents (Japanese translation is also required), which prove payments you made to non-resident relatives in the year for their living or education expenses:
① Documents issued by a financial institution that prove payments you made to non-resident relatives through exchange transactions of the financial institution or a copy of such documents.
② Documents issued by a credit card company that prove that non-resident relatives have used a card issued by the credit card company for purchasing products or service and thereby have received or will receive from you the amount equivalent to the amount spent with the credit card or a copy of such document.
③ Documents of an electronic payment instruments service provider (including issue electronic payment instruments of a certain type of banks or funds transfer service providers) , or their copies, which clarify that you paid to a non-resident relative by electronic payment instruments service providers.
＜Important Notices＞
1. “Evidence proving financial support (Documents concerning remittances)” include the documents listed below.
Please note that if you provide non-resident relatives with living expenses, etc. in cash through your acquaintance in which case a document concerning remittance does not exist, you can’t apply for an exemption for dependents, etc.
(i) A copy of the foreign remittance request form
*It must be a copy of the foreign remittance request form for a remittance(s) made during the year.
(ii) Credit card statement
*1 A credit card statement means a statement of the credit card issued under contract between you and the credit card company for the use of credit card by a non-resident relative and the payment of the amount spent by you (so-called family card). In this case, the statement is treated as a document concerning remittance for the non-resident relative who is the holder of such family card.
*2 Credit card statements are treated as documents concerning remittance for the year to which the credit card usage date belongs.
(iii) A copy of the request form when requesting the overseas transfer of electronic payment instruments to an electronic payment instruments service provider.
*1 "Electronic payment instruments service provider" means a person who is registered by the Prime
Minister as a service provider of electronic payment instruments, such as buying and selling electronic payment instruments or exchanging electronic payment instruments for other electronic payment instruments. In addition, "electronic payment instruments" means so-called stable coins that are issued at a price linked to the value of legal tender and promise redemption at the same amount as the issue price, and a property value which can be transferred by using an electronic data processing system as listed in Article 2, Paragraph (5) of the Payment Services Act as having characteristics equivalent to these.
*2 The request form needs to be a copy of the request form that transferred the electronic payment instruments out of the country in the year in which it was made.
2. When applying for an exemption for dependents, etc. regarding two or more non-resident relatives, remittances need to be made to each of such relative.
For example, if your spouse and child are non-resident relatives and you remit the entire amount of living expenses to your spouse, the documents relating to such remittance are treated as documents concerning remittance for the spouse but not for the child.
3. Joint bank account documentation is not acceptable as proof of concerning remittances.
4. With respect to documents evidence proving financial support (documents concerning remittances), you are required to submit or present all documents relating to the remittances made during the year in which an exemption for dependents, etc. is applied.
However, if remittances, etc. are made to the same non-resident relative more than three times in a year, you are required to submit a statement describing certain matters and submit or present the documents evidence proving financial support (documents concerning remittances) for the first and last remittance made to the non-resident relative in the year and thereby may omit submitting or presenting documents concerning remittances for other remittances.
In this case, you need to store the documents evidence proving financial support (documents concerning remittances) whose submission or presentation has been omitted.
*The further format is not specifically defined by government, but for further information you can refer the sample format available at the URL of National Tax Agency below.
https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/gensen/kokugai/sokin/pdf/meisai.pdf
5. Please note that any transaction in person by cash, etc. which cannot be substantiated with any hard copy evidence proving your financial support for them, you will not be eligible to claim dependent family member(s) for tax exemption.
Evidence proving the relationship (Documents concerning relatives)
“Evidence proving the relationship (Documents concerning relatives)” refers to any of the documents listed in ① and ② below (Japanese translation is also required) that proves that the non-resident relatives concerned are your relatives.
① A copy of the supplementary family register or any other document issued by the Japanese government or a local government as well as a copy of the non-resident relatives’ passport
② A document issued by a foreign government or a foreign local government (limited to the documents showing the name, date of birth and address or domicile of the non-resident relatives)
＜Important Notices＞
1. Documents issued by a foreign government or a foreign local government include a transcript of the family register, birth certificate and marriage certificate.
2. If a single document does not show all of the name, date of birth and address or domicile of the non-resident relatives or cannot prove that the non-resident relatives are your relatives, you are required to prove such matters by combining multiple documents.
*Please refer to the following link for further information
https://www.nta.go.jp/publication/pamph/gensen/gaikokugo/pdf/0022011-082_01.pdf
3. The resident may apply for an exemption for dependents, etc. with regard to his/her relatives by consanguinity within the sixth degree, a spouse and relatives by affinity within the third degree.
View here for Japanese.
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