Refund Amount Per Beneficiary

• Refund Amount Per Beneficiary

  Remittance Qualification for Dependents (Based on Age Bracket)

  To claim dependents living abroad, you must present:

  • Proof of regular remittance for each year
  • Documents showing relationship (e.g., birth/marriage certificates)
  • Remittance receipts or passbook entries
  • Beneficiaries must meet age and income conditions per NTA guidelines:

  1. For Years 2020–2022

  Age Group	Income Limit	Refund Estimate / Year	Notes
  Under 16	Not required	¥54,800	Any dependent under 16
  16–29	< ¥380,000	¥54,800	Must be financially supported
  30–69	< ¥380,000	¥54,800	Same as above
  70+	< ¥380,000	¥54,800	Same as above
  Students 19–22	< ¥380,000 + full-time proof	Up to ¥75,000	Certificate of enrollment required
  Disabled Person	Any income	Up to ¥140,000	Based on classification (special/general)
  Spouse (living together)	< ¥380,000	¥54,800	Must share household address
  Widow / Single Parent / Working Student	—	Additional deductions apply	Certificate may be required

  1. For Years 2023 Onward (Updated Brackets)

  Age Group	Income Limit	Refund Estimate / Year	Notes
  Under 16 (own child only)	Not required	¥54,800	Must be biological or adopted child
  16–29	< ¥480,000	¥54,800	Proof of financial dependence needed
  30–69	< ¥480,000	¥54,800	Same as above
  70+	< ¥480,000	¥54,800	Same as above
  Students 19–22	< ¥480,000 + full-time proof	Up to ¥75,000	Certificate required from overseas school
  Disabled Person	—	Up to ¥140,000	Based on severity and living situation
  Spouse (living together)	< ¥480,000	¥54,800	Joint address confirmation required
  Widow / Single Parent / Working Student	—	Additional deductions apply	Must submit declaration form