Translations for claiming dependants who live abroad (year-end adjustment and tax returns)
To claim the dependant, spouse or similar deductions for family members who live outside Japan (non-resident relatives), you must give your employer documents proving the relationship and your payments to them, at year-end adjustment (年末調整) or with your tax return. If those documents are in a foreign language, they also need a Japanese translation.
Documents you need
The National Tax Agency's leaflet (June 2025) lists these documents for the dependant deduction, depending on the relative's age and situation:
| Relative | When you submit the dependant declaration (扶養控除等申告書) | At year-end adjustment |
|---|---|---|
| Aged 16–29, or 70 and over | Relationship documents (親族関係書類) | Payment documents (送金関係書類) |
| Aged 30–69 and living abroad to study | Relationship documents and student visa documents (留学ビザ等書類) | Payment documents |
| Aged 30–69 with a disability | Relationship documents | Payment documents |
| Aged 30–69 and received ¥380,000 or more from you that year for living or education costs | Relationship documents | ¥380,000 payment documents (38万円送金書類) |
| Aged 30–69 and none of the above | Not eligible for the dependant deduction | — |
The spouse deduction, special spouse deduction, special deduction for specified relatives and disability deduction also need relationship and payment documents. If you claim in a tax return instead, you attach or present them with the return (not needed for anything already applied at year-end adjustment).
Which documents need a translation
The Income Tax Act Enforcement Regulations define these documents as including a translation when they are written in a foreign language (「当該書類が外国語で作成されている場合には、その翻訳文を含む」). The NTA leaflet says the same for each document: 「日本語での翻訳文も必要です」 (a Japanese translation is also required).
- Relationship documents: documents issued by a foreign government or local authority (for example a family register, birth certificate or marriage certificate) that show the relative's name, date of birth and address. Alternatively, a Japanese document such as a copy of the 戸籍の附票 together with a copy of the relative's passport.
- Student visa documents: a copy of the foreign visa, or of the foreign equivalent of a residence card.
- Payment documents: for example the copy of a bank's international transfer request, showing a payment from you to the relative. Statements for a family credit card used by the relative also count.
If no single document shows the name, date of birth and address, you need to combine several. Relationship documents must be originals, except the copy of a passport.
Format of the translation, and payment documents
The NTA requires a Japanese translation but sets no translator qualification or format. Some employers have their own format or checks, so ask your payroll or HR team if unsure.
Payment documents are needed for each relative separately. If you send money to your spouse for the whole family, it counts for your spouse but not for your children. If you pay the same relative three or more times in a year, you can submit a summary statement plus the documents for the first and last payment of the year instead of all of them (keep the others).
When to prepare
Relationship documents are needed when you submit the dependant declaration, and payment documents at year-end adjustment. Getting certificates from family abroad can take time, so start before your employer asks for the year-end paperwork.
Questions
Can I translate the documents myself?
The NTA's guidance sets no translator qualification. If your employer asks for a particular format, follow it.
Does a transfer receipt from a Japanese bank need a translation?
Only documents written in a foreign language need a translation. A document issued in Japanese by a Japanese bank doesn't.
My relative is between 30 and 69, but I send them money.
If your payments to that relative total ¥380,000 or more in the year, they can qualify for the dependant deduction. You need the ¥380,000 payment documents at year-end adjustment.
This page is general information. The documents required and the format of translations differ by country and office, and can change. Check the current guidance of the office you are submitting to before you file.
Sources
- National Tax Agency leaflet on deductions for non-resident relatives (June 2025, Japanese)
- National Tax Agency Q&A on deductions for relatives living abroad (Japanese)
- National Tax Agency: deductions for relatives living abroad (Japanese)
- Income Tax Act Enforcement Regulations, Articles 47-2 and 73-2 (e-Gov)
Other guides
- Which Japanese procedures need a translation of English documents, and what the translator must provide
- Marrying a foreign national in Japan: documents and Japanese translations
- Registering a birth abroad: the 3-month deadline, keeping Japanese nationality, and translating the birth certificate
- Registering a foreign family's residence: proof of relationship to the head of household, and translations
- Translations for family and spouse residence applications (marriage and birth certificates)
- Student visa applications: bank balance certificates and other proof of funds, and translations
- Permanent residence applications: foreign documents and Japanese translations (marriage and degree certificates, statement of reasons)