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Year-end adjustment

Year-End Adjustment Forms 2026: What to Write in Each Box

In November your employer hands out the forms for the year-end adjustment (年末調整). Add yourself and your family once. The page shows what to write in each box of the dependents form (扶養控除等申告書), which papers each relative abroad needs, and the amount sent home that goes on this year's form. It stays in this browser, ready for next year.

The rules

The forms

For the year-end adjustment of 2026, employers hand out the 令和8年分 forms (your basic deduction and spouse, insurance, housing loan) and the dependents form for 2027 (令和9年分 扶養控除等申告書), which decides the tax taken from each pay next year.

Who counts when they live abroad

A relative abroad counts as a dependent at 16 to 29, at 70 or over, or at 30 to 69 only if studying abroad, disabled, or paid at least ¥380,000 by you that year. The age is the one on 31 December.

Studying abroad (留学) means someone who lived in Japan and left to study in another country on a student status there. A spouse abroad has no age rule.

Income limits

A dependent's income must be ¥620,000 or less (about ¥1,360,000 of pay). Your spouse goes in box A with income up to ¥950,000 (about ¥1,690,000 of pay), when your own income is up to ¥9,000,000. A relative aged 19 to 22 with income over ¥620,000 and up to ¥1,000,000 goes in as a 特定親族.

Papers that show the relation

For each relative abroad, the papers must link them to you: your own birth certificate for a parent, your child's for a child, your marriage certificate and your spouse's birth certificate for a spouse's parent. A driving licence alone shows who someone is, not that they are your family.

Originals for the relationship papers, copies for the passport, the student visa and the payment papers, and a Japanese translation of anything in another language.

The amount sent, at the year-end adjustment

The dependents form you handed in at the start of the year has no amount in 生計を一にする事実. At the year-end adjustment your employer asks you to write there the total you sent each relative abroad that year, on the same form or a new one, with the payment papers.

Sources

Income is worked out from pay with the 令和8年分 table, which the NTA's 令和9年分 example also uses. The page does not cover widows, single parents and working students (section 3), or retirement pay (section 4). Your employer decides what they accept.

Your refund, worked outMoney sent homeRead a payslip

Your 令和9年分 form (2027)

Your 2027 form: 4 people go on it

4 of them live abroadPapers ready: 0 of 7
This is an example: a worker from Viet Nam with a wife, a mother, a brother and a son abroad. Change it, or start with your own family.

Add a family member

Where they live

Only for someone who lived in Japan and moved abroad to study. A brother at school in his own country is not 留学.

This matters only for a relative abroad aged 30 to 69 who is not studying abroad or disabled.

You

Head of your household (世帯主), as on your residence record

TRAN THI LAN

Spouse · 妻 · Abroad

Box A, 源泉控除対象配偶者 (your spouse)

氏名Name
TRAN THI LAN
フリガナName in katakana
トラン　ティ　ラン
あなたとの続柄Relation to you
妻
生年月日Date of birth, in the Japanese calendar
平 10. 3. 2（平成10年3月2日）
令和9年中の所得の見積額Expected income in 2027
0円（¥0）
非居住者である親族Lives abroad: draw a circle
○
住所又は居所Address
12 Tran Hung Dao, Hoan Kiem, Ha Noi, Viet Nam
個人番号Their My Number, if they have one. Your employer may not need it in some cases; ask them.

On this year's form (2026)

生計を一にする事実: write 240,000円（¥240,000）, the total you sent them in 2026.

Papers for your employer

With the 2027 form

  • Instead of the papers above: a family register or other paper from their country's government, plus a copy of the passport page with their name and date of birth.

At the year-end adjustment of 2026

Hand in the original relationship papers; the passport, the student visa and the payment papers may be copies. A paper in another language needs a Japanese translation. Hand them in again every year, unless nothing changed and your employer agrees to look at what you gave before.

NGUYEN THI HOA

Parent · 母 · Abroad

Box B, 源泉控除対象親族 (a dependent)

氏名Name
NGUYEN THI HOA
フリガナName in katakana
グエン　ティ　ホア
あなたとの続柄Relation to you
母
生年月日Date of birth, in the Japanese calendar
昭 43. 7. 21（昭和43年7月21日）
令和9年中の所得の見積額Expected income in 2027
0円（¥0）
非居住者である親族Lives abroad: draw a circle
○
生計を一にする事実 (tick)Why a relative abroad counts
38万円以上の支払
住所又は居所Address
12 Tran Hung Dao, Hoan Kiem, Ha Noi, Viet Nam
個人番号Their My Number, if they have one. Your employer may not need it in some cases; ask them.

On this year's form (2026)

生計を一にする事実: write 480,000円（¥480,000）, the total you sent them in 2026.

Papers for your employer

With the 2027 form

  • Instead of the papers above: a family register or other paper from their country's government, plus a copy of the passport page with their name and date of birth.

At the year-end adjustment of 2026

Hand in the original relationship papers; the passport, the student visa and the payment papers may be copies. A paper in another language needs a Japanese translation. Hand them in again every year, unless nothing changed and your employer agrees to look at what you gave before.

NGUYEN VAN NAM

Brother or sister · 弟 · Abroad

Box B, 源泉控除対象親族 (a dependent)

氏名Name
NGUYEN VAN NAM
フリガナName in katakana
グエン　ヴァン　ナム
あなたとの続柄Relation to you
弟
生年月日Date of birth, in the Japanese calendar
平 19. 2. 20（平成19年2月20日）
令和9年中の所得の見積額Expected income in 2027
0円（¥0）
非居住者である親族Lives abroad: draw a circle
○
生計を一にする事実 (tick)Why a relative abroad counts
16歳以上30歳未満又は70歳以上
特定扶養親族19 to 22 on 31 December
特定扶養親族
住所又は居所Address
12 Tran Hung Dao, Hoan Kiem, Ha Noi, Viet Nam
個人番号Their My Number, if they have one. Your employer may not need it in some cases; ask them.

On this year's form (2026)

生計を一にする事実: write 120,000円（¥120,000）, the total you sent them in 2026.

Papers for your employer

With the 2027 form

  • Instead of the papers above: a family register or other paper from their country's government, plus a copy of the passport page with their name and date of birth.

At the year-end adjustment of 2026

Hand in the original relationship papers; the passport, the student visa and the payment papers may be copies. A paper in another language needs a Japanese translation. Hand them in again every year, unless nothing changed and your employer agrees to look at what you gave before.

NGUYEN MINH KHOA

Child · 子 · Abroad

Section 4, 住民税に関する事項: 16歳未満の扶養親族 (under 16)

Children under 16 bring no income tax deduction. They go in section 4 for resident tax.

氏名Name
NGUYEN MINH KHOA
フリガナName in katakana
グエン　ミン　クォア
あなたとの続柄Relation to you
子
生年月日Date of birth, in the Japanese calendar
令 2. 9. 10（令和2年9月10日）
控除対象外国外扶養親族Under 16 and lives abroad: draw a circle
○
住所又は居所Address
12 Tran Hung Dao, Hoan Kiem, Ha Noi, Viet Nam

  • Your city may ask for the relationship and payment papers by 15 March 2028 for resident tax.

The other forms in the envelope

令和8年分 基礎控除申告書兼配偶者控除等申告書兼特定親族特別控除申告書兼所得金額調整控除申告書: your own income for 2026, your spouse's, and a relative aged 19 to 22 earning over ¥620,000.

令和8年分 保険料控除申告書: life, earthquake and private pension insurance with the certificates the insurers send (控除証明書), and the national pension and health insurance you paid yourself; for the national pension, its certificate too.

住宅借入金等特別控除申告書: only with a home loan, from its second year, with the bank's year-end balance certificate.

If nothing on last year's dependents form changed, your employer may let you hand in a short form saying so (簡易な申告書).

One page per form with what to write in each box, to copy onto the paper form or show at work.

What you enter stays in this browser and is not sent to us.

How to Fill In the Year-End Adjustment Forms 2026 (扶養控除等申告書), Family Abroad | Japan Life Hub