Dependent recognition for ages 19 to under 23: annual income requirement raised from under JPY 1.3 million to under JPY 1.5 millionFor a college-age child’s part-time income, the dependent limit is now JPY 1.5 million
The annual income requirement for recognizing dependents has changed from under JPY 1.3 million to under JPY 1.5 million for people aged 19 to under 23 (excluding the insured person’s spouse). It applies where the dependent recognition date is on or after October 1, 2025 (Reiwa 7). Other requirements, such as the income conditions for living together or apart, are unchanged.
Key points
- Covers dependents aged 19 to under 23 (the insured person’s spouse is excluded). Age is determined as of December 31 of the year in which the dependent recognition date falls.
- The annual income requirement used to be under JPY 1.3 million (under JPY 1.8 million for people aged 60 or over or with disabilities). For people in the target age range it becomes under JPY 1.5 million. The other requirements are unchanged: if living together, less than half of the supporter’s income; if living apart, less than the amount of money sent by the supporter.
- If a notification is filed on or after October 1, 2025 for a period before October 1, the under-JPY 1.3 million standard is used.
- For people already recognized on or before September 30, 2025, a notification to remove the dependent (non-eligibility) is required if annual income is expected to be JPY 1.5 million or more on or after October 1.
What to do in practice
- For dependents in the target age range, check whether a removal (non-eligibility) notification is needed if expected annual income is JPY 1.5 million or more.
- For new recognition notifications, decide between the under-JPY 1.5 million and under-JPY 1.3 million standards based on age as of December 31 of the year in which the recognition date falls.
To be covered as a “dependent” under a family member’s health insurance, there is a limit on your income for one year. For children aged 19 to 22, this limit was raised from JPY 1.3 million to JPY 1.5 million.
Points
- A child aged 19 to under 23 can stay a dependent if their income for one year is under JPY 1.5 million.
- For everyone else, the old limit (JPY 1.3 million, etc.) still basically applies.
- Age is decided as of December 31 of that year.
What the words mean
- Dependent
- A person covered by a family member’s health insurance. They do not pay the premiums themselves.
- Annual income
- The expected total income for one year.
- Japan Pension Service: Japan Pension Service: The annual income requirement for recognizing dependents aged 19 to under 23 is changing
This article summarizes and explains materials published by government agencies and is not advice on any individual case. Rules can change, so for actual procedures and decisions always check the latest original materials and consult professionals such as tax accountants or labor and social security attorneys. English, Simplified Chinese and Traditional Chinese versions are translations prepared from the Japanese articles for convenience. If anything differs, the Japanese text and the original source take precedence.