What kind of family member is eligible as a dependent?

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

• Dependent under social insurance
• Dependent under the tax act

1. Dependent under social insurance

The following relatives can be 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 is under 1.3 million yen (under 1.8 million yen if they are aged 60 or over or are disabled).

• Spouse
• Children, grandchildren and siblings
• Direct ascendants such as parents and grandparents
• Other relatives within the 3rd degree (such as uncles, aunts, nieces and nephews, and their spouses) (*Note that they must be living with you)
• Parents and children of a common-law spouse (*Note that they must be living with you)

Reference: Procedure for when an employee (the person covered by health insurance and welfare pension insurance) makes a family member their dependent, or there is a change in dependents | Japan Pension Service

If certified as a dependent, your relative will also be issued with an insurance card. Your social insurance premium will not increase.

2. Dependent under the tax act

If their annual income (all income is regarded as employment income) is 1.03 million yen or less in the year that you apply for dependency, the relative can be a dependent under the tax act.

Reference: No.1190 How much earnings can a spouse make but still be eligible for exemption? | Income tax | National Tax Agency

Reference: No.1191 Spouse tax exemption | Income Tax | National Tax Agency

Reference: No.1180 Dependent tax exemption | Income Tax | National Tax Agency

Reference: No.1160 Disability tax exemption | Income Tax | National Tax Agency

If certified as a dependent, your income tax will be reduced. However, persons under the age of 16 (excluding persons with disabilities) as of December 31 of that year are not eligible for a reduction.