Year-End Adjustment 2025 (No.1)

Notification: Re-submission of Dependent Deduction Form

Starting December 2025, Japan will introduce an important change to the income requirement for dependents under the tax system.

Due to this revision, some employees may newly qualify their family members as dependents or spouses under the updated rules.Employers should ask these employees to re-submit the “Declaration of Exemption for Dependents (for 2025)” form before completing year-end adjustment procedures.

This applies not only to children but also to spouses who may now meet the new “same household spouse” conditions.　Companies are encouraged to notify their staff early—especially before December—so that everyone can prepare the correct forms on time.

💡 Tip for business owners:　Review your employees’ family status and remind them that the income threshold for dependents has been raised from December 2025.