<National Tax Agency>
With respect to withholding tax at source for salary, public pensions, etc., or the year-end adjustment of salary (Nenmatsu-chosei), or final tax return,
If a resident applies for an exemption for dependents, a (special) exemption for spouses, or an exemption for people with disabilities, with regard to non-resident relatives, it is required to submit or present “Documents Concerning Relatives” and “Documents Concerning Remittances” with Japanese translation.
“Documents Concerning Relatives” refer to documents that fall under either (1) or (2) of the following (Japanese transration is required if these documents are originally prepared in a foreign language), and certify that the relative residing overseas is a relative of the taxpayer.
- A copy of the supplementaly family register or any other document issued by the Japanese government or a local government and a copy of the passport of the relative residing overseas.
- A document issued by a foreign country or government (only valid if it contains the name, date of birth, and address or residence of the relative residing overseas).
“Documents Concerning Remittances” refer to documents for the year that fall under either (1) or (2) of the following (Japanese translation is required), and prove that the taxpayer paid for the living expenses or educational expenses of each of the relatives residing overseas as necessary.
- A document issued by a financial institution or a copy thereof, that proves that the taxpayer made payment to the relative residing overseas through an exchange transaction executed by the financial institution.
- A document issued by a credit card company or a copy thereof, that proves that the relative residing overseas purchased goods by presenting a credit card issued by the credit card company and that the amount equivalent to the price for purchasing the goods has been received from the taxpayer.