Dependent Exemption Form (Nenmatsu Chosei) — Complete Guide
EN: If you work as an employee (会社員) in Japan, your company asks you to fill out this form once a year — usually around November — as part of 年末調整 (nenmatsu chōsei / year-end tax adjustment). It tells your company who your dependents (扶養家族) are, including family members who live outside Japan, so your income tax can be calculated correctly. The National Tax Agency (国税庁) publishes foreign-language reference translations of this form, but they clearly state the translation has no legal effect (参考訳・法的効力なし) — only the Japanese original counts. If your company gives you a translated copy, treat it as a reading aid only and fill in / confirm the actual Japanese form.
やさしい日本語: 会社員(かいしゃいん)として日本(にほん)で働(はたら)いている人(ひと)は、 毎年(まいとし)11月(がつ)ごろ、会社(かいしゃ)に「扶養控除等申告書(ふようこうじょとう しんこくしょ)」を出(だ)します。これは「年末調整(ねんまつちょうせい)」という手続(てつづ)き の一部(いちぶ)です。海外(かいがい)に住(す)んでいる家族(かぞく)も扶養(ふよう)に入(い) れられる場合(ばあい)があります。国税庁(こくぜいちょう)の外国語版(がいこくごばん)は 「参考訳(さんこうやく)・法的効力(ほうてきこうりょく)なし」なので、日本語(にほんご)の 原本(げんぽん)が正式(せいしき)な書類(しょるい)です。
Your employer fills this in, usually pre-printed
Write EXACTLY as on your 在留カード (Residence Card), same order, same spelling. 例: NGUYEN VAN A
12-digit number on your マイナンバーカード or 通知カード. If your company keeps a register (帳簿) of employees' My Numbers that it already confirmed from a prior submission, it may tell you to leave this field blank on the copy it keeps — follow your company's instructions.
If you live alone, you may be the 世帯主 yourself (続柄: 本人が一般的です。必ず総務・経理で確認してください)
Fill in only if (a) your own estimated annual income is ¥9,000,000 or less, and (b) your spouse's estimated annual income is ¥950,000 or less (or, if your spouse's only income is 給与, their gross salary income is ¥1,500,000 or less).
List family members you financially support (child, parent, sibling, etc.), including those living overseas, who are 16 years old or older as of December 31, and whose own annual income is ¥480,000 or less (or, if their only income is 給与, gross salary of ¥1,030,000 or less).
Use the same calendar style as the rest of the form (西暦 year is usually accepted が、記入例は会社の指示に従ってください)
例: 父 (father) / 母 (mother) / 子 (child) / 配偶者 (spouse)
Check this box for any dependent who does NOT live in Japan. Since 2023 (令和5年分以後), a non-resident relative aged 30–70 can only be claimed if they are (1) a student abroad (留学), (2) disabled (障害者), or (3) received ¥380,000 or more from you that year for living/education expenses (生活費・教育費); relatives 16–29 or 70+ do not need to meet this extra condition. This triggers extra documentation — see "Watch out" below.
Only check if it applies to you; leave blank if unsure and ask 総務・経理
Fill in only if your spouse or another family member is also claiming a shared dependent, to avoid double-claiming
A separate section near the bottom; ask 総務・経理 if unsure which boxes apply to you
国税庁's English/other-language versions are explicitly published as reference translations with no legal effect (参考訳・法的効力なし). If something in the translation looks different from what your company explains, trust the Japanese original and ask 総務・経理 (HR/accounting) or a 税理士 (tax accountant).
To claim a family member who lives outside Japan as a dependent, you must submit or present to your employer (a) 親族関係書類 — a copy of the dependent's passport, or a family register/certificate issued by a foreign government office, proving they are your relative — and (b) 送金関係書類 — proof that you actually sent them money that year (e.g. bank remittance records, records of payments on a card they hold that's linked to your account). If a relative is aged 30–70, you also need documents proving they meet one of the extra conditions above (e.g. a study visa document for students abroad). Confirm exact formats accepted with your company's HR/accounting, since presentation vs. submission requirements can differ by case.
A general dependent (控除対象扶養親族) must be 16 or older with annual income ¥480,000 or less (gross salary ¥1,030,000 or less if their only income is 給与). A spouse counted as 源泉控除対象配偶者 needs income of ¥950,000 or less (gross salary ¥1,500,000 or less). Non-resident relatives aged 30–70 have the additional conditions described above. Do not guess the numbers — these thresholds can change; check the current figures printed on the form's instructions, your company's HR guidance, or the 国税庁 website.
If you send money to family overseas through informal channels (cash by hand, some money-transfer apps without records), you may not be able to prove support and the dependent claim could be rejected. Use bank transfers or services that issue a receipt/record — this follows directly from the 送金関係書類 requirement above. If you make 3 or more remittances to the same relative in a year, you may be able to submit a summary statement plus the records for only the first and last payment, instead of every single one — confirm with your company's HR/accounting.
Machine translation of this form may misrepresent terms like 控除 (deduction) or 扶養 (dependent). When in doubt, ask a Japanese-speaking colleague, your company's HR, or a licensed 税理士 rather than relying only on an app. これは一般的な注意点です。判断に迷う場合は必ず総務・経理または税理士に確認してください。
*Provided free by Japan Paperwork. Not legal or tax advice. For individual visa/tax questions, consult your company's HR/accounting department, a licensed 税理士 (tax accountant), or the 税務署 (tax office). / 個別の税務・在留資格の相談は勤務先の総務・経理、税理士、または税務署へ。*
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