If you apply for an Exemption for Dependents or Spouses (or a Special Exemption for Spouses or an Exemption for Disabled) with regard to your Non-Resident Relatives, you (having Residency in Japan) must submit or present TWO Documents (Relatives / Remittances) that are concerned relatives to you when to file the tax return or to have a year-end tax adjustment.

1. Documents concerning Relatives

2. Documents concerning Remittances

However, if you (the resident taxpayer) remit the money to his/her Same Non-resident Relatives for their Living or Education for THREE times or more in a Year and submit a Statement describing following matters, you may submit or present the remitting documents ONLY first and last of the year for your relatives.

(Individual Income Tax; Basic Notice No.120-9)

    Name and Address of the resident

    Name of the Non-Resident Relatives

    Date of the Payments

    Method for the Remittances

    Amount of Payments

I make the following Excel sheets for your convenience when you want to claim the EXEMPTION(S) of your RELATIVE(S) living abroad in YOUR INCOME TAX RETURN.

Please use the Excel sheets by click/download the following icons and attach to your tax return.

所得税申告書において国外に居住する親族について、扶養控除または配偶者控除を適用するに際し、海外送金事実を証する書類を作成するためのデータです。