Do you support family members living abroad and plan to claim dependent deductions?
✅ Only relatives aged 16 or older are eligible
🚫 Relatives aged 30–69 are excluded unless:
・They are studying abroad
・They have a disability
・They receive ¥380,000+ in annual support
💸 Funds must be sent directly to the relative’s bank account
→ Transfers to someone else’s account (e.g. sibling) will NOT qualify
→ Bank records must show the names of both the sender and the recipient
📄 Required documents:
・Birth or marriage certificate
・Bank transfer slips
・Additional proof if claiming exceptions
🗓 Effective from:
・Income Tax: 2023 (Reiwa 5)
・Resident Tax: 2024 (Reiwa 6)
📌 Failing to meet the new conditions = No deduction

