Japan Payroll & Benefits

This page summarizes how to add dependents for personal tax calculation for payroll

In 2015 Japanese government has defined more precisely the conditions to be able to add dependents living abroad for personal income tax calculation on payroll. There are 2 main type of conditions to fulfill:

Proof of relationship for dependent

In order to prove relationship, employee need to submit two types of document:

– Copy of Identification such as passport

– Official documents that prove relationship with dependent such as marriage certificate, birth certificate, family registration,

Proof that Japan employee is providing financial support to the dependent

In order to prove that Japan employee is providing support to dependent abroad, Japan employee must submit copies of bank transfer slips that show that funds are transferred to each dependent. One transfer to only one member of  the family is not accepted as a proof that other families are dependent unless they are children of the person receiving the transfer.

Useful links

This is a link to tax office webpage that explain new tax office requirement: