Dependents' deduction declaration (change declaration): timing, electronic receipt and conditions for omitting My NumberWhen do you hand in the "family notice" to your company?
The declaration for the dependent deduction, etc. (change declaration) is submitted to the payer of salary (the principal payer, for people paid by two or more payers) by the day before the first salary payment each year. Under certain conditions, the payer may receive the information by electronic means instead of on paper, and in some cases the My Number entry can be omitted.
- ○Applies: Submit it by the day before the first salary payment of each year
- ○Applies: Under certain conditions, it can be received by electronic means instead of on paper
- ○Applies: For the special deduction for specified relatives, a separate declaration for that deduction is received
- ×Does not apply: Apply the dependent deduction based on the specified relative entered on the dependents' deduction declaration (change declaration)
Key points
- The deadline is the day before the first salary payment of each year. If there is a change during the year, such as in the number of relatives subject to withholding deduction, a change declaration is filed each time
- If the salary payer meets certain conditions, such as taking the measures needed to receive information electronically, it can receive the entries by electronic means instead of on paper
- If the payer keeps a certain book that records the My Number and other details the filer should enter, the My Number entry on the declaration can be omitted
- To apply the special deduction for specified relatives, a separate declaration for that deduction must be submitted, whether or not the specified relative is listed on the dependents' deduction declaration. Specified relatives are not covered by the dependent deduction or the deduction for persons with disabilities
- The form for 2027 (Reiwa 9) is a single sheet that combines this declaration with the "declaration of dependents of salary earners" under the Local Tax Act
What to do in practice
- Distribute the 2027 (Reiwa 9) dependents' deduction declaration together with the year-end adjustment documents, so that it can be collected by the day before the first salary payment of 2027
- If you accept declarations by electronic means, check that you have taken the measures required to meet the conditions
If a company does not know about your family, it cannot work out the right tax. So every year at the start, you give the company a family notice called the "dependents' deduction declaration". If your family grows or shrinks, you also hand in a notice about the change each time.
- Start of each yearGive it to your company by the day before your first payday
- During the yearIf your family grows or shrinks, report the change each time
- At the year-end adjustmentThe company works out your tax again based on the notice you gave
- December 31Your age is decided by your situation on this day
Points
- Hand it in every year by the day before your first payday
- If your family changes during the year, report the change each time
- Instead of paper, you may be able to send it in the electronic way your company has chosen
What the words mean
- Dependents' deduction declaration
- A notice telling your company about the family members you support, so that your tax can be lowered
- Change (idou)
- When things change, for example when your family grows or shrinks
- National Tax Agency (NTA): NTA: How to Do the Year-End Adjustment for 2026 (Reiwa 8) (Part III: How to Do the Year-End Adjustment; Part IV: Withholding Tax Procedures for Salaries for 2027 (Reiwa 9))
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.