If you are claiming family member(s) who live outside of Japan in your Declaration Form 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 2023 YETA】
1. Those who submitted Evidence proving the relationship in 2021 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
2. Those who will register family member(s) as dependent(s) living outside of Japan
for the first time
> Evidence proving relationship AND Evidence proving financial support
3. Those who will claim Spouse deduction or Special Spouse deduction
> Evidence proving relationship AND Evidence proving financial support
【Detail of Documents】
1. Evidence proving financial support
The following documents to substantiate you are financially supporting
- living cost or tuition - to each of family members in the year:
A. Any document (photocopy acceptable) clearly showing funds transfer to
those dependent family members, issued by a banking institution which actually
performed the transaction.
B. Any document (photocopy acceptable) showing you are owing the payment for
the purchase by family member credit cards of your dependent family members,
issued by the credit card company.
＜Important Notice＞
(a) Examples of Evidence proving financial support
① A file copy of overseas remittance
* The remittance must be done in the relevant year.
② Credit card statement
* The statement must be for a credit card contracted by you and issued for
the use by your dependent family. The card holder’s name must be
the dependent family’s name and
you are the basic card holder responsible for the payment of purchases.
* Relevant date is the date of usage. (NOT the date of payment)
(b) If you have two or more dependent family members, remittances must be made
separately to each of individuals. For example, if you have a spouse and a child
living outside of Japan whom you intend to claim as dependent family members for
tax exemption, you need to remit separately to your spouse and child in order to
obtain the evidence required to claim both as tax exemption.
Remitting to your spouse only to cover for both your spouse and child will only
qualify your spouse for tax exemption.
(C) Joint bank account documentation is not accepted as proof of financial support.
This is a Japanese government rule.
(d) All the remittance certificates in the relevant year are required.
* If you make remittances to the same person more than 3 times in a calendar year,
most of those documents can be skipped by submitting the following documents;
① A designated report which contains the relevant items,
② The first and the last time remittance certificate
*In this case, you’ll still need to retain other documents for a possible further
request
*The form 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
(e) 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.
2. Evidence proving relationship
Requires either ① or ②
(translation will also be required if the documents are written in a foreign language
① A. ”Family register issued by ward office or other official certificate issued by
local government”,
AND
B. ”Photocopy of passport of the family member”（Both A and B are required）
② Any certificate issued by government of a foreign country, which contains
the family member’s name, date of birth, and home address.
Please submit ① or ② attaching to 2023 Declaration Form for Tax Exemption.
Otherwise you are losing the dependent eligibility with the family member dependent for 2023.
＜Important Notice＞
A) The certified documents issued by government of a foreign country are, such as
a transcript of the family register, a marriage certificate or a birth certificate.
B) If one document does not cover to substantiate all information required,
you will need to provide additional relevant documents to prove
the relationship.
*Please refer to the following link for further information
https://www.nta.go.jp/publication/pamph/gensen/gaikokugo/pdf/0022011-082_01.pdf
C) Dependents who are eligible for tax exemption are relatives within the sixth
degree of consanguinity, spouse and relatives by affinity within the third
degree.
View here for Japanese.
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