英 語

Note for those applying for exemption for dependents, etc., for relatives living outside Japan
Taxation Division, Residents Affairs Department, Ota City

Regarding the Special Ward Tax/Metropolitan Inhabitant Tax(hereinafter referred to as “Resident Tax”)
from FY2024 (earning of 2023) onward, to avail tax deductions for dependent (deduction for dependents,deduction for spouse, special deduction or spouse and deduction for persons with disabilities) for the relatives
who are residents outside Japan (hereinafter referred to as “Overseas Residents”), or having relatives who areOverseas Residents under the age of 16 and/or a spouse living in the same household, it is required to submit
or present the documents pertaining to relatives as follows: “Document(s) Concerning Relatives”,“Document(s) such as International Student Visa etc.”, “Document(s) Concerning Remittances”, and“Document(s) Proving Remittance of 380,000 yen”, together with the resident tax declaration form.
However, the said documents are not required in case they are submitted or presented to the payer of thesalaries upon tax withholding or year-end adjustment of the salaries.
《Confirmation document related to dependent tax deduction》
Age classification of relatives who are Overseas Residents
16 to 29 yrs. old or over 70① a person no longer has address nor
temporary residence in Japan due tostudying abroad②a person with disabilities
30 to 69 yrs. old③a person receiving 380,000 yen or morein the year as living or educational expensefrom you（a person who is not applicable any ofabove ① to ③）

Required documents for resident tax declaration
Document(s) concerning relatives,Document(s) concerning remittancesDocument(s) concerning relatives,
Document(s) such as international student visa etc.,
Document(s) concerning remittances
Document(s) concerning relatives,
Document(s) concerning remittances
Document(s) concerning relatives,
Document(s) proving remittance of 380,000 yen（Dependent tax deduction is not applicable）《Confirmation document related to spouse tax deduction, spouse special tax deduction or disableddependent tax deduction and confirmation document for those under 16 years old and a spouse sharing
living expense and income》
It is required to submit or present “Document(s) concerning relatives” and “Document(s) concerningremittances”.
◎ What is “Document(s) Concerning Relatives”?
“Document(s) Concerning Relatives” signifies either the following (1) or (2) which certify that the relative who
is an Overseas Resident is your relative (Japanese translation is also required).
(1) In case the relative(s) who is an Overseas Resident is a Japanese national
Document(s) issued by Japanese government or local government unit such as “Copy of the family
register attachment”, and a passport copy of the relative(s) who is an Overseas Resident.
(2) In case the relative(s) who is an Overseas Resident is not a Japanese nationalDocument(s) issued by a foreign government or foreign local government unit which states the full name,birthdate, address / temporary address of the relative(s) who is an Overseas Resident.
【Major points to note】
1. Document(s) issued by a foreign government or foreign local government unit includes a certified copy of family register,birth certificate and marriage certificate, for instance.
2. In case all of the required information (i.e. full name, birthdate, address / temporary address of the relative who is anOversea Resident) are not stated in one document, or the document does not certify that his /her is your relative, then
you need to prove these by presenting several documents.
3. The original “Document(s) Concerning Relatives” is required to be submitted or presented, except passport copy of therelative(s) who is an Oversea Resident.
4. Eligible relatives for the tax deduction for dependent etc. are as following: Blood relatives within the 6th degree, spouse,and in-laws within the 3rd degree.

◎ What is “Document(s) such as International Student Visa etc.”?
“Document(s) such as International Student Visa etc.” signifies either of the following (1) or (2) document
issued by a foreign government or local government unit which proves the relative who is an Overseas
Resident no longer has address nor temporary address in Japan for staying in the country with an international
student visa or its equivalent (Japanese translation is also required).
(1) Photocopy of the foreign visa document or its equivalent(2) Photocopy of the foreign residence card or its equivalent◎ What is “Document(s) Concerning Remittances”?
“Document(s) Concerning Remittances” signifies either of the following (1) or (2) document which clarifies that you
have paid living or educational expenses for the relative who is an Overseas Resident of that year (Japanese translationis also required).
(1) Original or photocopy of the documents issued by a financial institution, which clearly show that you made payment to
the relative who is an Overseas Resident through a foreign exchange transaction conducted by the financial
institution.
(2) Original or photocopy of the documents issued by a credit card issuing company, which clearly show that the relative
who is an Overseas Resident received or would receive certain amount of money from you equivalent to the cost of
the purchase of goods or payment for consumed services which the relative made through the card issued by thecredit card issuing company.
【Major points to note】
1. “Document(s) Concerning Remittances” include the following (1) and (2), for instance. Please note that in case you ask
an acquaintance to give cash to the relative who is an Overseas Resident as living expenses on behalf of you, the tax
deduction for dependents etc. is not applicable as you do not have “Document(s) Concerning Remittances”.
(1) Client copy of Application for remittance* The client copy of Application for remittance must be for the year.
(2) Credit card usage statement* Credit card usage statement signifies the one which contract with the credit card issuing company is made by
you in order for a relative who is an Overseas Resident to use and you pay the bill (i.e. Family credit card). In
this case, the usage statement is deemed as the Document Concerning Remittances for the relative holding theFamily credit card who is an Overseas Resident.
* Credit card usage statement is treated as Documents Concerning Remittances for the year the transaction dateof the credit card belongs to.
2. In case of availing tax deduction for more than 2 dependent relatives who are Overseas Residents, remittances must
be made to each relative.
For example, when your spouse and son / daughter are the relatives who are Overseas Residents and you makeremittance only to the spouse to cover their living expenses, the Documents Concerning Remittances are available forthe spouse but not for the son / daughter.
3. Regarding the “Document(s) Concerning Remittances”, all of the remittance documents for the year availing the tax
deduction for dependent etc. are required to submit or present.
However, if the declarant makes remittance to the same relative who is an Overseas Resident 3 times or more in ayear, such declarant is allowed to submit a list where certain items are stated and submit or present the Documents
Concerning Remittances which prove the first and last remittance in the year to the said relative who is an Overseas
Resident together with the list, instead of submitting or presenting all the Documents Concerning Remittances. Please
note that in this case the declarant needs to keep the Documents Concerning Remittances that were omitted to submitor present.

◎What is “Document(s) Proving Remittance of 380,000 yen”?
“Document(s) Proving Remittance of 380,000 yen” signifies the document(s) proving that the total amount of yourremittance to each of the relative who is an Overseas Resident in the year is 380,000 yen or more, among the“Document(s) Concerning Remittances”.
【Major points to note】
With regards to “Document(s) Proving Remittance of 380,000 yen”, it is required to submit or present all thedocuments related to the remittance made in the year which you wish to avail the dependent tax deduction for.
However, if the declarant makes remittance to a relative who is an Overseas Resident 3 times or more in a year, suchdeclarant is allowed to submit a list where certain items are stated and submit or present the document(s) proving the firstand last remittance in the year to the said relative who is an Overseas Resident instead of submitting or presenting all thedocuments of remittance.
In this case, if the total amount shown in the “document(s) proving the first and last remittance” is less than 380,000yen, the declarant is required to submit or present the document(s) with which the total amount of the remittance to therelative who is an Overseas Resident in the year is 380,000 yen or more in addition to this “document(s) proving the firstand last remittance in the year” (ex. If the total amount shown in the “document(s) proving the first and last remittance inthe year” is 300,000 yen, the declarant is required to submit or present other document proving the remittance sent is
80,000 yen or more (380,000 yen minus 300,000 yen).
Please note that the declarant needs to keep the “Document(s) Proving Remittance of 380,000 yen” which you omit tosubmit or present.
This leaflet was made based on the provisions of local tax related laws as of January 1, 2023.