In regards with applying for an exemption for Dependent who is a Non-Resident, the documents needed to be attached with the tax return forms are “Documents concerning relatives” and “Documents concerning remittances”, unless these are already submitted before to the salary payer.
An exemption that is applied for
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 Exemption for spouses
Documents concerning relatives
Refers to any documents listed below (with the Japanese translation) that will prove that the non-resident relatives are truly your relatives.
- 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 relatives’ passport
- 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 relatives)
The points are as below;
- Documents issued by a foreign government or a foreign local government must have a transcript of the family register, birth certificate and marriage certificate.
- If a single document does not show all of the name, date of birth and address or domicile of the non-resident relatives or cannot prove that the non-resident relatives are your relatives, you are required to prove it by combining multiple documents.
- The resident may apply for an exemption for dependents, etc. with regard to his/her relatives by consanguinity within the sixth degree, a spouse and relatives by affinity within the third degree.
Documents concerning remittances
Refers to any documents listed below (with the Japanese translation) that will prove the payments you made for the living expense or education expense of non-resident relatives for the year.
- Original or copy of documents issued by a financial institution that prove payments you made to non-resident relatives through exchange transactions of the financial institution
- Original or copy of documents issued by a credit card company that prove that non-resident relatives have used a credit card for purchasing products or service and thereby have received or will receive from you the amount equivalent to the amount spent with the credit card.
The points are below;
- Documents concerning remittances include the document listed below.
Please note that you can’t apply for an exemption for dependents, etc. if the living expenses you provide in cash are through your acquaintance, because you won’t be able to provide documents for remittances.
- A copy of foreign remittance requests form
- This can be treated as a document concerning remittance for the non-resident relative if a credit card issued under contract between you and the credit card company for the use of your non-resident relative and the payment of the amount spent by you (so-called family card)
- Credit card statements are treated as documents concerning remittance for the year to which the credit card usage date belongs.
- When applying for an exemption for two or more non-resident relative dependents, the remittances need to be made to each relative.
For example, if you remit the entire amount of living expense to your wife only, the document of remittance is only valid for your wife and not for your child.
- You are required to submit or present all documents relating to the remittances made during the year in which the exemption for dependents is applied.
However, if remittances are made to the same non-resident relative more than three times in a year, you are required to submit a statement explaining certain matters and submit or present the documents concerning for the first and last remittance made to the non-resident relative in the year and may omit submitting or presenting documents concerning remittances for other remittances.