Applying for a Tax Exemption for Dependents who are Non-resident Relatives

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Applying for a Tax Exemption for Dependents who are Non-resident Relatives
非居住者である親族について扶養控除等の適用を受ける

Exemption
Under income tax laws and regulations that came into force in October 2015, with respect to withholding at source (源泉徴収) or the year-end tax adjustment (年末調整) for salary, etc. to be paid after January 1, 2016, if a resident who receives salary, etc. applies for an exemption for dependents, etc. (ie. an exemption for dependents or spouses, a special exemption for spouses or an exemption for the disabled) with regard to non-resident relatives, the resident is required to submit or present “Documents concerning relatives” (親族関係書類) and “Documents concerning remittances” (送金関係書類) for the relatives concerned to the payer of the salary, etc.

Procedure Exemption applied for Necessary documents Timing of submission / presentation
Withholding at source for salary, etc. Exemption for dependents, spouses or the disabled Documents concerning relatives At the time of submitting the Application for Exemption for Dependents, etc.
The year-end adjustment for salary, etc. Exemption for dependents, spouses or the disabled Documents concerning remittances At the time of the year-end adjustment
Special Exemption for spouses Documents concerning relatives and documents concerning remittances At the time of submitting the Application for Special Exemption for Spouses

If the resident applies for an exemption for dependents, etc. with regard to non-resident relatives when filing a tax return (確定申告) for 2016 and subsequent years, the resident is required to attach “Documents concerning relatives” and “Documents concerning remittances” to the tax return forms, or present these documents when submitting the forms, unless such documents have already been submitted or presented to the payer of the resident’s salary.

●What are “Documents concerning relatives”?

“Documents concerning relatives” refers to any of the documents listed in (1) and (2) below (Japanese translation also required) that proves that the non-resident relatives concerned are your relatives.

(1) A copy of the supplementary family register or any other document issued by the Japanese government or a local government as well as a copy of the non-resident relative’s passport

(2) A document issued by a foreign government or a foreign local government (limited to the documents showing the name, date of birth and address or domicile of the non-resident relative)

●What are “Documents concerning remittances”?

“Documents concerning remittances” refer to the following documents (Japanese translation also required), which prove payments made by the resident to non-resident relatives during the year for their living or education expenses.

(1) Documents issued by a financial institution that prove payments you made to non-resident relatives through exchange transactions of the financial institution or a copy of such documents; and

(2) Documents issued by a credit card company that prove that non-resident relatives have used a card issued by the credit card company for purchasing products or services and thereby have received or will receive from you the amount equivalent to the amount spent with the credit card or a copy of such document

Further information - National Tax Agency website:

http://www.nta.go.jp/publication/pamph/pdf/fuyo_en.pdf

 

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