FAQ

Can I add my father, who is self-employed, as a dependent? If so, what kind of proof of income is necessary?

The income of any self-employed person will be judged based on their income amount without subtracting necessary expenses as opposed to their net income amount (profit). It is necessary for that income amount to be less than the 1.3-million-yen base amount if the person does other part-time work (or an annual income of less than 1.8 million yen if the person is at least 60 years old or disabled) and for the person's income to be less than one half of the insured person's annual income.
A copy of the final tax return must be submitted, but, in general, the expected annual income will be assumed to be either the income amount for the previous year or the annual income for this year based on the most recent three months, whichever is greater.