Income requirement for dependents raised from JPY 580,000 or less to JPY 620,000 or less: watch the change notificationThe income rule for family members is easier now, so more people qualify
Following the increase in the basic deduction, the total income requirement for dependents, spouses living on the same household budget, and children of single parents living on the same household budget has been revised to JPY 620,000 or less (JPY 580,000 or less before the revision). If, because of this revision, there are relatives who newly meet the requirement, the "Employee's Declaration of Dependent Deduction (Change)" or similar form must be submitted to receive the dependent deduction.
Key points
- Dependents, spouses living on the same household budget, and children of single parents living on the same household budget: total income of JPY 620,000 or less (salary income only: gross pay of JPY 1,360,000 or less). Before the revision: JPY 580,000 or less (JPY 1,230,000 or less).
- Specified relatives (tokutei shinzoku): over JPY 620,000 and up to JPY 1,230,000 (salary income only: gross pay over JPY 1,360,000 and up to JPY 1,970,000). Before the revision: over JPY 580,000 and up to JPY 1,230,000.
- Spouses eligible for the special spousal deduction: over JPY 620,000 and up to JPY 1,330,000 (salary income only: gross pay over JPY 1,360,000 and up to JPY 2,070,000).
- Working students: JPY 890,000 or less (salary income only: gross pay of JPY 1,630,000 or less). Before the revision: JPY 850,000 or less (JPY 1,500,000 or less).
- For 2026 (Reiwa 8) withholding work, this revision applies to salaries and other pay paid on or after December 1, 2026 (Reiwa 8).
What to do in practice
- Prompt employees to check whether anyone newly becomes a dependent because of the revised income requirement.
- If someone newly qualifies, have the employee submit the dependent deduction (change) declaration or similar form by the time the year-end adjustment is carried out.
If you support your family, there is a rule that lets you pay less tax when a family member earns only a little. The line for "a little" has moved up: for someone with only salary income, it went from JPY 1,230,000 to JPY 1,360,000 a year, so some people newly qualify.
- ○Applies: Family member earning JPY 1,300,000: now newly inside the condition (before, the limit was JPY 1,230,000)
- ○Applies: Family member earning JPY 1,360,000: inside the condition (JPY 1,360,000 or less)
- ×Does not apply: Family member earning JPY 1,400,000: does not meet this condition
- ○Applies: Someone newly qualifies: give your company the change form
Points
- If a family member earns only a salary and makes JPY 1,360,000 a year or less, they meet one of the conditions (before, the limit was JPY 1,230,000).
- If a family member newly meets the condition, you need to give your company a form reporting the change.
- The condition for student part-timers also changed, from JPY 1,500,000 to JPY 1,630,000 (for salary only).
What the words mean
- Dependent (扶養)
- A system where you help pay a family member's living costs and, in return, pay less tax
- Change declaration (異動申告書)
- A notice you give your company when your family members increase or decrease
- National Tax Agency (NTA): National Tax Agency (NTA): How to Do the Year-End Adjustment for 2026 (Reiwa 8) (I. Changes from last year, III. How to do the year-end adjustment)
- National Tax Agency (NTA): National Tax Agency (NTA): Outline of the April 2026 (Reiwa 8) revisions to withholding income tax
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.