Which family members are eligible as a dependent?

There are two types of dependents, and the conditions are different for each type.

• Dependent under social insurance
• Dependent under tax law

1. Dependent under social insurance

The following relatives can be declared as a dependent under social insurance if their expected amount of annual income (all income is regarded as employment income) at the time of applying for dependency meets the below conditions:

• Ages 19–22: Under 1.5 million yen
• Ages 60 or older or disabled: Under 1.8 million yen
• All other cases: Under 1.3 million yen

However, they need to meet certain conditions.

For details, see What are dependents under social insurance?.

2. Dependent under tax law

If their annual income (all income is regarded as employment income) meets the below conditions, the relative can be declared as a dependent under tax law.

• Spouse: Up to 1.5 million yen^(*2)
• Relatives except spouse: Up to 1.03 million yen^(*2)

However, they need to meet certain conditions.

For details, see Who is considered a dependent under Japanese tax law?.