The "dependent deduction" is an income deduction that lightens the tax burden of a person who supports family members — such as children or parents — who share a common household. The deduction amount changes greatly with the age of the dependent family member: ¥380,000 for a general dependent, and ¥630,000 for the university-age range (19–22). Furthermore, the 2025 (Reiwa 7) and 2026 (Reiwa 8) reforms raised the income threshold for claiming someone as a dependent in two stages, from ¥1.23 million to ¥1.36 million. This article organizes who is eligible, the deduction amounts, and the latest reform points.
What is the dependent deduction (who is eligible)
You can claim the dependent deduction if, as of December 31 of that year, you have a dependent relative who meets all of the following.
① A relative other than a spouse (a blood relative within the sixth degree or an in-law within the third degree), etc., who shares a common household (living together is not required; sending money for support is OK).
② That relative's total income is at or below the threshold. For the 2025 tax year (Reiwa 7) it is ¥580,000 or less = an annual income of ¥1.23 million or less if from salary only; from the 2026 tax year (Reiwa 8) it is raised to ¥620,000 or less = an annual income of ¥1.36 million or less[National Tax Agency, Reiwa 8 reform].
③ The relative does not receive salary as a business employee (senju-sha).
There is no dependent deduction for children aged 0–15 (under 16 as of December 31 of that year) (abolished when the child allowance was created in 2011). Note that from October 2024 the child allowance was expanded to the high-school age range (up to 18), but the ¥380,000 dependent deduction for ages 16–18 was maintained without being reduced, and the child allowance and the dependent deduction can be used together. Because those under 16 are also counted in the number of dependents when judging exemption from residence tax, they are listed on the dependent deduction declaration form.
Deduction amount by age category (income tax)
| Category | Age (as of 12/31) | Income tax deduction |
|---|---|---|
| (no deduction) | Under 16 | ¥0 (eligible for child allowance) |
| General dependent relative | 16–18 | ¥380,000 |
| Specified dependent relative | 19–22 | ¥630,000 |
| General dependent relative | 23–69 | ¥380,000 |
| Elderly dependent relative (co-residing elderly parent, etc.) | 70 or older, co-residing parent, etc. | ¥580,000 |
| Elderly dependent relative (other than above) | 70 or older | ¥480,000 |
* The residence tax dependent deduction amounts differ from income tax (general ¥330,000, specified ¥450,000, elderly ¥380,000 / co-residing elderly parent ¥450,000)[National Tax Agency No.1180].
To support the university-age range, when education costs are heaviest, the deduction for a specified dependent relative is set at a large ¥630,000. At an income tax rate of 20%, the difference from ¥380,000 (¥250,000) is about ¥50,000 a year, and the gap widens further when residence tax is included.
2025 and 2026 reforms: the dependent income threshold and the "special deduction for specified relatives"
The 2025 (Reiwa 7) and 2026 (Reiwa 8) reforms changed the dependent-related thresholds in two stages.
The total-income requirement for a dependent relative is raised, for the 2025 tax year, from ¥480,000 to ¥580,000 (from ¥1.03 million to ¥1.23 million if from salary), and from the 2026 tax year (Reiwa 8) to ¥620,000 (¥1.36 million if from salary)[National Tax Agency, Reiwa 8 reform].
Even if the annual income of a 19–22-year-old child exceeds the threshold, this is a new system under which for the 2025 tax year the parent receives the full ¥630,000 deduction up to ¥1.5 million, with the deduction continuing on a sliding scale from over ¥1.5 million to ¥1.88 million. From the 2026 tax year (Reiwa 8) the covered range widens further, and a sliding-scale deduction is available up to about ¥1.97 million in salary income[National Tax Agency, Reiwa 8 reform]. It is a mechanism so that even if a university student works more part-time, the parent's deduction does not suddenly drop to zero.
For an overview of the "income walls" as a whole, see From the ¥1.03 million wall to the ¥1.23 million wall.
Procedure
Employees list their dependent relatives on the "Dependent Deduction (Change) Declaration Form" of the year-end adjustment (Guide to filling out the year-end adjustment). If you claim the special deduction for specified relatives, you need to submit the dedicated "Special Deduction for Specified Relatives Declaration Form". If there is an omission, or if your dependents increase or decrease during the year, you settle it by correcting the year-end adjustment or by filing a tax return (you can recover a forgotten filing through a refund claim within five years). Sole proprietors declare their dependent relatives on their tax return.
Do this today
- Write down the projected annual income of family members aged 16 or older and check it against the latest income requirements in the article
- Confirm that the entries on your year-end adjustment “Dependent Deduction (Change) Declaration Form” match your current situation
- If you will claim a relative living overseas as a dependent, start gathering remittance records and documents proving the family relationship
More actions: the Take-Home Boost Checklist.
FAQ
From what age is a child eligible for the dependent deduction?
A child aged 16 or older as of December 31 of that year is eligible. Those under 16 are eligible for the child allowance, so there is no dependent deduction. Ages 19–22 are more generous at ¥630,000 as a specified dependent.
Up to what annual income can someone be claimed as a dependent?
For the 2025 tax year it is a salary income of ¥1.23 million or less, and from the 2026 tax year (Reiwa 8) it is ¥1.36 million or less. For ages 19–22, thanks to the special deduction for specified relatives, the parent's ¥630,000 deduction is kept in full up to ¥1.5 million for the 2025 tax year, and from the 2026 tax year a sliding-scale deduction is available up to about ¥1.97 million.
Will the dependent deduction for high schoolers be reduced? Can you receive both it and the child allowance?
You can receive both. From October 2024 the child allowance was expanded to the high-school age range (up to 18), but the proposal to reduce the ¥380,000 dependent deduction for ages 16–18 was not included even in the Reiwa 8 tax reform, and it is maintained.
Can a parent living separately also be a dependent?
Yes, if you share a common household. If there is a real situation of supporting their living through remittances and the like, a separately living parent can also be a dependent relative (a parent aged 70 or older is ¥480,000 as an elderly dependent, and a co-residing elderly parent is ¥580,000).
For a dual-income couple, which parent claims the child as a dependent?
The dependent deduction can be claimed by only one person per child. Generally, having the parent with the higher income tax rate claim the dependent produces a larger tax saving for the household.
Summary
Reference links (sources)
This article is based on the following official materials from the National Tax Agency (neutral, primary sources). Requirements and deduction amounts are subject to reform, so please check the latest content before filing.
- National Tax Agency No.1180 Dependent deduction (in Japanese)
- National Tax Agency — Reiwa 7 review of the basic deduction, dependent deduction, etc. (special deduction for specified relatives) (in Japanese)
- National Tax Agency — On the raising of the basic deduction for income tax under the Reiwa 8 tax reform (in Japanese)
- National Tax Agency No.1190 Spouse's income and the spouse deduction / special spouse deduction (in Japanese)
* This article is general information, not tax advice. For individual decisions, please confirm with a tax office or a tax accountant.