Dependent Deduction Calculator (Japan Income & Resident Tax)
Enter the number of dependents in each age category to instantly calculate the Japanese income tax and resident tax dependent deductions. Sums general, specific, and elderly dependents (including co-residing elderly parents) and shows the total deduction and a breakdown.
Input
Enter the number of dependents in each age category (based on their age as of December 31 of the year).
Young dependent
Under 16 (deduction 0 yen)
people
General qualifying dependent
Ages 16–18 and 23–69
people
Specific dependent
Ages 19–22
people
Elderly dependent (co-residing parent)
Age 70+, co-residing parent, etc.
people
Elderly dependent (other)
Age 70+, other than above
people
Result
Enter the number of dependents.
How it works
- The dependent deduction is an income deduction available when you have a qualifying dependent relative (other than a spouse) aged 16 or over who shares your household and whose total income is 480,000 yen or less (annual salary of 1.03 million yen or less if income is salary only).
- The category is set by the dependent's age as of December 31. A general qualifying dependent (ages 16–18 and 23–69) gives a 380,000 yen income-tax and 330,000 yen resident-tax deduction; a specific dependent (ages 19–22) gives 630,000 yen and 450,000 yen.
- For elderly dependents aged 70 or over, a co-residing lineal ascendant of you or your spouse (co-residing elderly parent) gives 580,000 yen income-tax and 450,000 yen resident-tax deductions, and any other elderly dependent gives 480,000 yen and 380,000 yen.
- A young dependent under 16 is not eligible for the dependent deduction (0 yen) because of child allowance, but the count still affects the resident-tax exemption threshold, so a count field is provided.
- This tool simply multiplies the number in each category by that category's deduction and sums them. Whether you can actually claim a deduction depends on the dependent's income and household requirements.
- Figures are estimates. Eligibility and the exact tax depend on your income, other deductions, and your municipality's rules. Confirm the final treatment with the National Tax Agency guidance, your tax office or municipality, or a tax accountant.
Reviews
Tell us what you think of this calculator.
Write a review
Found an incorrect result or a problem? Turn this on to report it.
- Home
Dependent Deduction Calculator (Japan Income & Resident Tax)