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Shinjuku City Official Website > Foreign Language Top Page > Procedures for Changes of Address and Taxes > How to Apply the Dependent Deduction, Etc. for Family Members Living Outside Japan/Attached Documents Mandatory for Special City Resident Tax/Metropolitan Resident Tax Report as of 2017

How to Apply the Dependent Deduction, Etc. for Family Members Living Outside Japan/Attached Documents Mandatory for Special City Resident Tax/Metropolitan Resident Tax Report as of 2017

After the revision of the tax system in 2015, to enforce the allowability of the dependent deduction, etc. residents with family members living outside Japan (overseas resident family) who apply a dependent deduction, spouse deduction, special spouse deduction or disabled person’s deduction (includes dependent family members under sixteen years of age) must submit/show documents certifying the family relationship (see A below) as well as remittance-related documents (see B below) when filing their income tax reports and individual resident tax reports.
Note: If the abovementioned documents are not in Japanese, a Japanese translation must be submitted as well.

A. Documents certifying the family relationship between the reporting person and the family member

Please submit or show the original document.

  1. Copies of address history (appendices of the family register), documents issued by the country or local government + a copy of the passport
  2. Documents issued by the foreign government

Notes:
1. Only documents showing the family relationship, full names, address and date of birth are acceptable.
2. If the family relationship between you as the reporting person and the family member cannot be certified with just one document, you must submit more than one document.

Example

Child Parent Grandparents Siblings
Birth certificate of the child Birth certificate of the reporting person 1. Birth certificate of the reporting person
2. Birth certificate of the father (mother)
1. Birth certificate of the reporting person
2. Birth certificate of the sibling
Spouse Spouse’s Parent Spouse’s Grandparent Spouse’s Sibling
Marriage certificate of the reporting person 1. Marriage certificate of the reporting person
2. Birth certificate of the spouse
1. Marriage certificate of the reporting person
2. Birth certificate of the spouse
3. Birth certificate of the spouse’s father (mother)
1. Marriage certificate of the reporting person
2. Birth certificate of the spouse
3. Birth certificate of the spouse’s sibling

B. Documents certifying that a remittance was made

Please submit or show the original document or a copy.

  1. Documentation from the financial institution (such as a remittance certificate or a copy of the remittance request form)
  2. Credit card statements
    Only a credit card the reporting person has obtained for use by his/her family member is permitted, and the reporting person must be paying the card’s payment. Please prepare documents that show the card was used during the previous year. This does not mean certificates or receipts showing the reporting person paid the bills.

Notes:
1. Only remittances made dated during the previous year are acceptable.
2. Documentation is required for each family member claimed as a dependent.

Inquiries
(in Japanese)
Taxation Section No. 1 (Tel: 03-5273-4107)/Taxation Section No. 2 (Tel: 03-5273-4108), Tax Affairs Division, General Affairs Department, Shinjuku City Office