2026 Dependent Deduction Form: 620,000 Yen From December

The short answer: three things to watch on the 2026 form

Sources: NTA, "Q&A on the fiscal 2026 tax reform (raising the basic deduction for income tax and related matters)" Q1-1 and Q2-1[NTA], the 2026 Dependent Deduction (Change) Declaration[NTA form], Outline of the reform of withholding income tax[NTA]

The NTA itself warns that "the notes on the back of the 2026 dependent deduction declaration may be in their pre-reform form". Judge from the tables in this article, not from the numbers printed on the paper.

Who you can enter: the income requirements from 1 December 2026

Source: NTA, "April 2026, Outline of the reform of withholding income tax", (3) income requirements for dependants[NTA]. The 950,000 yen for a spouse qualifying for withholding deduction is unchanged.

A "relative qualifying for withholding deduction" (源泉控除対象親族), meaning someone you can enter in box B, is a dependent relative or a specified relative whose income is 1 million yen or less (salary of 1.74 million yen or less). The reform did not change that 1 million yen[NTA 2027 form]. If your university-age child earns 1.8 million yen from a part-time job, they meet the specified relative test (1.97 million yen or less) but not the withholding-deduction relative test (1.74 million yen or less). They are therefore left out of the monthly withholding headcount, and you claim the deduction at the year-end adjustment with the "Specified Relative Special Deduction Declaration" (特定親族特別控除申告書).

Box by box: the top section, A to D, and resident tax

1. Top section (you): the company name and address are usually filled in by the company. You enter your name, individual number, address, date of birth, the head of household's name and your relationship, and whether you have a spouse. Entering your My Number is a legal obligation, but the deduction can be calculated without it.
2. A Spouse qualifying for withholding deduction: fill this in when your spouse's estimated income is 950,000 yen or less (salary of 1.6 million yen or less) and your own income is 9 million yen or less. Enter income, that is revenue minus the employment income deduction (a salary of 1.6 million yen is income of 860,000 yen).
3. B Relatives qualifying for withholding deduction (16 and over): up to four people, such as children and parents. The date of birth decides the "elderly dependent relative" and "specified dependent relative / specified relative" tick boxes. For a parent living elsewhere, enter the address and the facts showing that you share living expenses (the amount you remit).
4. C Person with a disability, widow, single parent, working student: tick whatever applies. For a disability, enter whether it is you, your spouse or a dependent relative, how many people, and the type and grade of the certificate.
5. D Dependants for whom another earner claims the deduction: fill this in when both parents work and the child is claimed as your spouse's dependant. The same child cannot be a dependant of both of you.
6. Items concerning resident tax: a child under 16 gives no income tax deduction, but the entry is used in the resident tax exemption test, so always fill it in. A spouse or dependent relative who receives a retirement allowance also goes here.

The NTA publishes a filled-in example for 2026[NTA example]. Enter the estimated income as your forecast for the whole year. If the forecast changes during the year, file again by the day before the first payday after the change.

Family members who newly qualify from 1 December 2026: file the form again

The fiscal 2026 reform raised the income requirement for dependants from 580,000 yen to 620,000 yen (salary from 1.23 million yen to 1.36 million yen). It takes effect on 1 December 2026 and applies to income tax for 2026[NTA Q&A Q1-1].

Companies are allowed to collect the post-reform declarations before 1 December (Q&A Q1-2). If your company hands out the year-end adjustment paperwork in November, there is no problem in writing it under the new requirements from the start. For the year-end adjustment as a whole, see the guide to year-end adjustment forms.

A child aged 19 to 22: specified dependent relative or specified relative

A child of university age falls into one of two schemes, depending on their part-time earnings. Both cut the parent's tax, but the amount and the form differ.

Sources: NTA, "Outline of the reform of withholding income tax", salary income conversion table[NTA], and the 2026 Basic Deduction Declaration cum Spousal Deduction Declaration cum Specified Relative Special Deduction Declaration[NTA form]

If the child goes a little over 1.36 million yen, the parent's deduction stays at 630,000 yen and does not shrink. The parent's tax is unchanged even at around 1.5 million yen, so there is no longer any reason to hold a child's part-time hours down over the "1.03 million yen wall". The tax and social insurance on the child's own side are sorted out in a student's part-time job and the parent's dependant status.

People with two jobs, and people who forgot to file

• You can file with one employer only. If you receive salary from two or more employers, file with the one that pays your main salary. The other withholds under the otsu column, and you settle up by filing a tax return[NTA, How withholding works].
• No filing means the otsu column. The form is required even with no dependants. The pay of someone who does not file it is withheld under the otsu column (higher rates), and they cannot have a year-end adjustment either.
• When one employer cannot absorb the whole deduction, you can split your dependants and file a "Dependent Deduction Declaration for Secondary Salary" (従たる給与についての扶養控除等申告書) with the second employer.
• The deadline is the day before the first payday of the year, or for someone joining mid-year the day before the first payday after joining. Filing by the time of the year-end adjustment is still in time for that adjustment.

For the tax return of someone who is outside the year-end adjustment, see people whose company does not do their year-end adjustment.

Summary

• Submission is required even for those with no dependents. Failing to submit results in withholding under Column B, which increases deductions and disqualifies the employee from year-end adjustment.
• The figures printed on the back of the Reiwa 8 form are outdated; from December 1, 2026, eligibility is judged by income of ¥620,000 or less (salary of ¥1.36 million or less).
• For spouses or children with annual income over ¥1.23 million but at or below ¥1.36 million, write "Reiwa 8, December 1 amendment" and submit an additional form.
• For children aged 19 to 23, check "special dependent relative" if salary is ¥1.36 million or less, or "designated relative" if salary is over ¥1.36 million but at or below ¥1.97 million.
• The form can only be submitted at one workplace—the one providing the primary salary. The deadline is the day before the first salary payment of the year.

Reference links (sources)

• NTA, A2-1 Dependent deduction (change) declaration for employment income earners (form, filled-in example, deadline)
• 2026 Dependent Deduction (Change) Declaration for Employment Income Earners (form) / filled-in example
• NTA, April 2026, Outline of the reform of withholding income tax (the 620,000 yen requirement, specified relatives, the salary conversion table)
• NTA, Q&A on the fiscal 2026 tax reform (raising the basic deduction and related matters) (effective date, re-filing, the notes on the back of the form)
• NTA, No.2511 Types of tax tables and how to use them (the kou and otsu columns, the number of dependants)
• NTA, FAQ on My Number for withholding income tax (how a missing entry is treated)