Japan – Application for (Change in) Exemption for Dependents of Employment Income Earner

The form “For 2025 Application for (Change in) Exemption for Dependents of Employment Income Earner” (令和7年分 給与所得者の扶養控除等申告書) is a tax exemption declaration form in Japan. It is used by employees to declare their dependents and apply for tax deductions from their salary in 2025 (Reiwa 7).

🔹 Purpose of This Form

✅ Reduces your income tax (所得税) and resident tax (住民税)
✅ Declares spouse, children, or other dependents for tax exemption
✅ Required for year-end tax adjustment (年末調整) by your employer

🔹 Who Should Fill This Form?

• All employees in Japan must submit this form to their employer every year.
• If you have dependents (扶養家族) such as a spouse, children, or elderly parents, you should list them to get tax benefits.
• If there are no dependents, you still need to submit the form with only your basic details.

🔹 Key Sections of the Form

1️⃣ Personal Information – Name, MyNumber (マイナンバー), address, employer details
2️⃣ Dependent Information (扶養親族) – Name, age, relationship, income status
3️⃣ Spouse Exemption (配偶者控除) – If your spouse earns less than ¥1.48 million/year, you may qualify for a tax deduction
4️⃣ Elderly Parent Deduction (老人扶養控除) – If supporting parents aged 70+, additional tax benefits apply

🔹 What to Do Next?

✔ Fill in your personal details
✔ List your dependents (spouse, children, parents)
✔ Attach MyNumber details if required
✔ Submit to your employer before the deadline (usually by December of the previous year)

🔹 Why Is This Important?

• If you don’t submit this form, your employer will deduct higher income tax from your salary.
• This ensures correct tax withholding so that you don’t overpay taxes.
• If your family or income situation changes during the year, you can submit a revised form.

🎯 Conclusion

This is a standard tax form in Japan to declare dependents and get tax deductions. ✅ Filling it out correctly helps lower your income tax for 2025!

Would you like help filling out the form in detail? 😊

Yes! You may be eligible to claim your father as a dependent (扶養親族, Fuyou Shinzoku) for tax benefits in Japan, even though he lives in India. However, there are specific conditions you must meet.

🔹 Can You Claim Your Father as a Dependent?

Since your father was born in 1962, he will turn 63 years old in 2025, which means he falls under the category of “general dependent” (一般扶養親族, Ippan Fuyou Shinzoku) and not elderly dependent (老人扶養親族, Rojin Fuyou Shinzoku), as that applies to dependents aged 70 or older.

To claim him as a dependent for tax benefits, the following conditions must be met:

✅ Eligibility Conditions for Overseas Dependents (Non-Resident Parents in India)

1️⃣ Your father must have an annual income of ¥480,000 or less (approx. ₹2.6 lakhs in India).

• This includes pension, rental income, and any other sources of earnings.
• If his income exceeds ¥480,000, he cannot be claimed as a dependent.

2️⃣ You must be financially supporting him through remittances (sending money regularly).

• You need to provide proof of financial support, such as:
  ✔ Bank transfer receipts
  ✔ Remittance documents (e.g., Western Union, bank statements)

3️⃣ You must provide supporting documents to your employer:

• Your father’s passport copy (showing relationship & residence in India)
• Your MyNumber (マイナンバー) details (some employers may ask for this)
• Proof of remittances (to confirm financial support)

🔹 What Tax Benefits Will You Get?

If your father qualifies as a dependent, you can get:
✔ ¥380,000 deduction from your taxable income under 扶養控除 (Fuyou Koujo – Dependent Deduction)
✔ Lower income tax (所得税) and resident tax (住民税)

🔹 How to Fill the Form?

1️⃣ In the Dependent Section (扶養親族等), enter:

• Name (as in passport)
• Date of Birth (1962)
• Relationship (Father – 父)
• Income (If less than ¥480,000, write “0”)
• Address (India)

2️⃣ Check “Non-Resident Dependent” (非居住者の扶養親族)

• Since your father lives in India, this box must be checked.

3️⃣ Attach required documents (passport copy, remittance proof).

🔹 Final Answer: Can You Claim the Benefit?

✔ YES, you can claim your father as a dependent IF

• His annual income is below ¥480,000
• You send money to support him and can provide proof of remittances

If you meet these conditions, submit the form to your employer before December so they can adjust your 2025 tax deductions accordingly! ✅

📌 How to Check if the Dependent Tax Deduction Was Applied?

Since you worked for Company A (May 2024 – December 2024) and will be joining Company B (February 2025), you need to check if your 扶養控除 (Dependent Deduction) was correctly applied by Company A.

🔹 Step 1: Check Your “源泉徴収票” (Year-End Tax Certificate) from Company A

Your previous employer (Company A) will issue a “源泉徴収票” (Gensen Choshuhyo – Withholding Tax Certificate) in January 2025.

📌 What to Check?

• Look at the section 扶養控除の額 (Dependent Deduction Amount)
• If your father was accepted as a dependent, this amount should be ¥380,000
• If it is 0, the deduction was not applied

📢 When will you receive it?

• By January 31, 2025 (companies are legally required to provide it)
• If you don’t receive it, request it from Company A’s HR or Payroll

📌 Since You’re Joining a New Company (Feb 2025), What Should You Submit?

Since your tax status is reset when joining a new company, you need to resubmit the dependent tax form (扶養控除等申告書) to Company B in February 2025.

🔹 Should You Submit Only the Form or Also Proof of Remittance?

✔ Submit the Form – 必須 (Mandatory)
✔ Submit Proof of Remittance – Recommended but not always required initially

📢 Why?

• Some companies do not require remittance proof at the time of submission but may ask later for verification.
• If your employer doesn’t apply the deduction, you can claim it in 確定申告 (Final Tax Return) in March 2026.

💡 Best Practice: Submit both the form + proof of remittance to avoid issues later.

📌 What If Company A Didn’t Apply the Deduction?

If Company A did not apply the deduction, don’t worry! You can still claim it in the 2025 tax return (確定申告) by submitting:
✔ 源泉徴収票 (Withholding Tax Certificate) from Company A
✔ 扶養控除等申告書 (Dependent Deduction Form)
✔ Proof of Remittance

📢 When?

• February 16 – March 15, 2025 at the tax office

📌 Final Summary: What You Need to Do

✔ January 2025: Check your 源泉徴収票 from Company A to confirm if the deduction was applied
✔ February 2025: Submit 扶養控除等申告書 (Dependent Form) + Proof of Remittance to Company B
✔ March 2025: If deduction was missed, file 確定申告 (Final Tax Return)

✅ By following this process, you ensure you receive your tax deduction properly! 🚀

Would you like help with reviewing your 源泉徴収票 or preparing the tax return? 😊

📌 Can You Declare Both Parents (Father & Mother) as Dependents for More Tax Benefits?

Yes! If you declare both your father and mother as dependents, you can double your tax deduction—as long as they meet the eligibility criteria.

🔹 Tax Deduction Amount for Parents as Dependents

✅ If you declare both parents, your total deduction will be ¥760,000, reducing your taxable income significantly.

🔹 Conditions to Claim Both Parents

To claim both your father and mother as dependents, they must meet the following conditions:

✔ Each parent’s annual income must be ¥480,000 or less (approx. ₹2.6 lakh per year in India).
✔ You must send financial support to both parents via remittances.
✔ You must provide proof of remittances (bank transfer receipts or Western Union records).
✔ You must submit their identity proof (passport copies) if required by your employer.

💡 Tip: If your parents are 70 years or older (born before 1955), you may qualify for a higher deduction of ¥480,000 per parent under the Elderly Dependent category (老人扶養親族).

🔹 How to Fill the Form for Both Parents?

✔ Under “扶養親族等 (Dependents)” Section:

• Add Father (父) – Born in 1962, Address: India
• Add Mother (母) – Born in YYYY, Address: India

✔ Check “Non-Resident Dependent (非居住者の扶養親族)” for both.
✔ Write each parent’s expected income (if below ¥480,000, write “0”).
✔ Submit proof of remittances showing that you send money to both.

📌 Final Answer: Should You Declare Both Parents?

✔ YES, if both parents meet the income and financial support criteria, you double your tax deduction from ¥380,000 to ¥760,000.
✔ Make sure you send money to both parents and keep proper remittance records.

✅ This will significantly reduce your tax burden in 2025! 🎉

Would you like help checking your eligibility further or filling out the form? 😊