Exemption for Dependents in Japan, by Age

Last updated: 17 October 2026 · the National Tax Agency’s pages · figures for the 2026 tax year

The exemption for dependents (扶養控除) lowers your income tax and resident tax for each relative you support whose own income for 2026 is ¥620,000 or less (¥1,360,000 of salary). How much it is depends on the relative’s age on 31 December: nothing for a child under 16, the largest income tax amount for one aged 19 to 22, and more for a parent of 70 or over who lives with you. On a salary of ¥5,000,000, a child of 16 to 18 adds ¥52,400 a year to take-home. To try your own family, use the take-home calculator.

This is a general explanation for somebody paid a salary in Japan. The tax office and your employer’s payroll are the authority on what you can claim.

Who counts

• A relative other than your spouse: a child, parent, grandparent, brother or sister, or a relative by marriage such as a parent-in-law.
• Who shares your household finances (生計を一にする). They do not have to live with you: a student living away whom you support counts.
• Whose income is within the limit. Each dependent can be claimed by one taxpayer only, and not by somebody who pays them a salary from their own business.

Your spouse is covered by a separate exemption; the guide to the exemption for spouse explains it. Relatives living outside Japan have their own conditions and need documents, set out in the guide to overseas dependents.

How much, by age

Age is taken on 31 December of the year. Resident tax gives smaller amounts than income tax:

These come off taxable income, so what they save depends on your tax rates. Here is what one dependent is worth on a salary of ¥5,000,000, paid monthly with no bonus, in Tokyo, under 40, with no spouse claimed:

Most of the saving is in resident tax, which is a flat 10%, and it arrives late: resident tax is charged on the year before, so it shows from the June after.

A student aged 19 to 22 who earns more

Above the income limit a child is no longer a dependent, but from 2025 one aged 19 to 22 can still bring the special exemption for specified relatives (特定親族特別控除). For income tax it is the full amount to ¥850,000 of their income, then tapers away by ¥1,230,000. A child of 20 with ¥1,000,000 of income, for example, still adds ¥61,900 a year to take-home on a salary of ¥5,000,000.

Children under 16

There is no exemption for children under 16; the child allowance (児童手当) replaced it. List them on the dependents declaration all the same: they count when the city decides whether a low income pays resident tax at all.

How you claim it

You name your dependents on the dependents declaration (扶養控除等申告書) you give your employer, and update it when someone joins or leaves. Payroll then withholds less each month — on ¥5,000,000, one dependent of 16 or over takes monthly income tax from ¥12,220 to ¥9,000 — and the year is settled in the year-end adjustment. If a dependent was left out, the guide to fixing a year-end adjustment covers what to do.

Questions people ask

Can I claim a child who has a part-time job?

Yes, if their income for the year stays within the limit. A child aged 19 to 22 who earns more can still bring a smaller amount through the special exemption for specified relatives, which tapers away as their income rises.

Can both parents claim the same child?

No. Each dependent can be claimed by one taxpayer only, so a working couple decides which of them claims each child. It usually saves more for the one with the higher income.

Why does a child under 16 change nothing on my payslip?

Because there is no exemption for children under 16; the child allowance took its place. You still list them on the dependents declaration, because they count when the city works out whether a low income pays resident tax at all.

Sources

• National Tax Agency — No.1180 扶養控除 (who counts, age on 31 December, the amounts for income tax, the income limit for 2026). Japanese, opened 17 October 2026.
• National Tax Agency — No.1177 特定親族特別控除 (aged 19 to 22, tapering by income). Japanese.
• Nerima City — 人的控除 (the resident tax amounts). Japanese, opened 17 October 2026.