1.
dependent deduction (Japanese income tax)
An income tax deduction for taxpayers who financially support qualifying dependent family members (such as children over a certain age, parents, or other relatives with low income). Reduces the amount of income subject to tax.
扶養控除を受ける。
To receive the dependent deduction.
子供が十六歳になると扶養控除の対象になる。
When a child turns sixteen, they become eligible for the dependent deduction.
高齢の親を扶養している場合、扶養控除が受けられる。
If you are supporting an elderly parent, you can receive the dependent deduction.
扶養控除の金額は扶養家族の年齢によって異なる。
The amount of the dependent deduction varies depending on the age of the dependent.
Composed of 扶養 (support, maintenance of dependents) + 控除 (deduction). A standard category of 所得控除 (income deduction) in Japanese income tax. The deduction amount depends on the dependent's age and circumstances — for example, a higher deduction applies to dependents aged 19–22 (the typical university-age range) and to elderly dependents living with the taxpayer.
COMMON COLLOCATIONS:
- 扶養控除を受ける: to receive the dependent deduction
- 扶養控除の対象: eligible for the dependent deduction
- 扶養控除等申告書: dependent-deduction declaration form (submitted to employers)
- 特定扶養親族: "specified dependent relative" — a higher-deduction category for certain ages
RELATED TERMS:
- 扶養家族: dependent family member
- 所得控除: income deduction — the broader tax category
- 配偶者控除: spouse deduction — a separate but related deduction for dependent spouses
- 医療費控除: medical expense deduction
CULTURAL NOTE:
Dependents are generally required to have an annual income below a certain threshold (扶養の範囲) for the supporting family member to claim the deduction. This threshold influences how many hours part-time workers choose to work in order to remain within their family member's deduction eligibility.