You just got married. Your spouse moves to Japan and is not working yet. A colleague tells you: “Put your spouse on your 扶養（ふよう）.” Your HR department hands you a form called 扶養控除等申告書（ふようこうじょとうしんこくしょ）. The insurance office mentions 被扶養者（ひふようしゃ）. And somewhere online you read about 103万円の壁（ひゃくさんまんえんのかべ）. All of these involve the word 扶養 — but they are not the same thing at all.
This is one of the most genuinely confusing areas of Japanese administrative vocabulary, even for native speakers. The word 扶養 appears in at least two completely separate systems — the income tax system and the social insurance system — and the rules, income thresholds, and procedures are different in each. On top of that, the tax system itself splits into two distinct deductions: 配偶者控除（はいぐうしゃこうじょ） for a spouse and 扶養控除（ふようこうじょ） for other dependents like children or parents.
This guide untangles all four terms — 扶養, 配偶者控除, 扶養控除, and 社会保険の扶養（しゃかいほけんのふよう）— explains the critical income thresholds known as 103万円の壁 and 130万円の壁, and shows you exactly which word applies in which situation.
| Term | Reading | System | Meaning in Plain English |
|---|---|---|---|
| 扶養 | ふよう (fuyou) | Both (tax & insurance) | Supporting/being supported; broad everyday term for dependency |
| 配偶者控除 | はいぐうしゃこうじょ (haiguusha koujo) | Income tax | Tax deduction for a qualifying spouse |
| 扶養控除 | ふようこうじょ (fuyou koujo) | Income tax | Tax deduction for qualifying dependents other than a spouse (children, parents, siblings) |
| 社会保険の扶養 | しゃかいほけんのふよう | Social insurance | Dependent status under employer health insurance — family member covered without paying separate premiums |
Quick Answer: 扶養 vs 配偶者控除 vs 扶養控除 vs 社会保険の扶養
Here is the one-paragraph summary before we go into detail.
扶養 is a broad everyday concept meaning “supporting someone financially” or “being financially supported.” It is used in conversation, forms, and official documents across both the tax world and the social insurance world — but it means something subtly different in each context. 配偶者控除 and 扶養控除 are both income tax deductions: 配偶者控除 applies specifically to a qualifying spouse, while 扶養控除 applies to other qualifying relatives (children, parents, siblings). 社会保険の扶養 is a separate concept entirely — it means being registered as a dependent under your family member’s employer health insurance policy, which allows you to receive healthcare coverage without paying your own premiums.
The most important thing to know: tax 扶養 and social insurance 扶養 are governed by completely different rules and different income thresholds. Someone can qualify for one but not the other. This is the core confusion point — and we will come back to it in detail.
What Does 扶養 Mean?
扶養 as a Broad Everyday Concept
扶養（ふよう）comes from 扶（たす）ける “to support/assist” and 養（やしな）う “to maintain/provide for.” Taken together, 扶養 means providing financial support for another person — or being the person who receives that support. It is used in daily conversation, official government documents, tax forms, insurance enrollment forms, and HR paperwork.
Two very common compound words you will see immediately:
- 扶養家族（ふようかぞく） — dependents; family members you financially support (casual/everyday usage)
- 扶養親族（ふようしんぞく） — dependent relatives; the legal term used in the income tax system
扶養に入る / 扶養から外れる
Two phrases you will encounter constantly:
- 扶養に入る（ふようにはいる） — to become a dependent; to be added to someone’s dependent record. Used for both tax and insurance.
- 扶養から外れる（ふようからはずれる） — to leave dependent status; to be removed. This happens when a dependent’s income exceeds the threshold.
Example 1: 結婚して夫の扶養に入りました。
Kekkon shite otto no fuyou ni hairimashita.
I got married and became a dependent under my husband.
Example 2: 収入が増えたので、社会保険の扶養から外れました。
Shuunyuu ga fueta node, shakai hoken no fuyou kara hazuremashita.
My income increased, so I left dependent status under the social insurance system.
Example 3: 親を扶養家族として申告しています。
Oya wo fuyou kazoku to shite shinkoku shite imasu.
I have declared my parent as a dependent (on my tax return).
Same Word, Two Systems
Here is the key mental model to hold onto as you read this article: the word 扶養 is used in both the income tax system and the social insurance system, but the rules attached to it are completely different. Think of it like the English word “plan” — a “health plan” and a “tax plan” are both “plans,” but the word tells you very little on its own. You always need to know which system you are operating in.
YukaSo when HR says “put your spouse on your 扶養,” do they mean the tax version or the insurance version?
ReiUsually both! When you notify HR that a family member is becoming your dependent, they will typically process both the tax paperwork (扶養控除等申告書) and the insurance enrollment (被扶養者異動届) at the same time. But they are two separate procedures with two separate sets of rules.
What Does 配偶者控除 Mean?
配偶者控除 as an Income Tax Deduction for Your Spouse
配偶者控除（はいぐうしゃこうじょ）is an income tax deduction that allows a taxpayer to reduce their taxable income if they have a qualifying spouse. 配偶者（はいぐうしゃ）means “spouse” (husband or wife under Japanese civil law — 民法上の配偶者（みんぽうじょうのはいぐうしゃ））, and 控除（こうじょ）means “deduction.”
Who Qualifies? The Conditions
Under standard conditions, all of the following must be true for 配偶者控除 to apply:
- The spouse is a legally married spouse (民法上の配偶者) — common-law partners and same-sex partners are not currently eligible under national income tax law
- The couple shares household finances (生計を一にする — せいけいをいつにする)
- The spouse’s annual income (所得 — しょとく) is 480,000 yen or less, which corresponds to a salary of 1,030,000 yen (103万円) or less (because the basic wage deduction for salaried workers is 550,000 yen: 1,030,000 − 550,000 = 480,000)
- The taxpayer themselves is not being claimed as a dependent by someone else
When all conditions are met, the taxpayer can deduct up to 380,000 yen (38万円) from their taxable income (the exact deduction amount also depends on the taxpayer’s own income level — higher earners receive a smaller deduction).
Example sentence: 妻の給料が103万円以下なので、配偶者控除を受けられます。
Tsuma no kyuuryou ga 103-man en ika nanode, haiguusha koujo wo ukeraremasu.
My wife’s salary is 1,030,000 yen or less, so I can receive the spouse deduction.
配偶者特別控除 — When the Spouse Earns Slightly More
If the spouse’s income is just above the 配偶者控除 threshold (i.e., income/所得 is between 480,001 yen and 1,330,000 yen, or salary between 1,030,001 yen and about 2,015,999 yen), they no longer qualify for the full 配偶者控除. However, a reduced deduction called 配偶者特別控除（はいぐうしゃとくべつこうじょ） may still apply. The deduction amount decreases gradually as the spouse’s income rises, rather than disappearing all at once.
Think of it as a “soft landing” — instead of the deduction going from ¥380,000 to ¥0 the moment the spouse earns one yen above the threshold, it steps down in stages.
Where Do You Claim This? — The 扶養控除等申告書
Salaried workers in Japan claim both 配偶者控除 and 扶養控除 on a form called the 扶養控除等申告書（ふようこうじょとうしんこくしょ） — officially the 給与所得者の扶養控除等（異動）申告書. You submit this to your employer every year as part of the year-end adjustment process (年末調整 — ねんまつちょうせい). It is typically due in October or November.
Example sentence: 年末調整の書類に、配偶者の情報を記入しました。
Nenmatsu chousei no shorui ni, haiguusha no jouhou wo kinyuu shimashita.
I filled in my spouse’s information on the year-end adjustment form.
What Does 扶養控除 Mean?
扶養控除 — Dependent Deduction for Non-Spouse Relatives
扶養控除（ふようこうじょ）is the income tax deduction for qualifying dependent relatives other than your spouse. This covers children, parents, grandparents, siblings, and other relatives who meet the conditions. The spouse has her or his own dedicated deduction (配偶者控除 or 配偶者特別控除); everyone else who qualifies falls under 扶養控除.
Who Is a 扶養親族?
A 扶養親族（ふようしんぞく） is a “dependent relative.” To qualify as a 扶養親族 for tax purposes, under standard conditions all of the following must apply:
- The person is your relative within the 6th degree of kinship, or your spouse’s relative within the 3rd degree (6親等内の血族・3親等内の姻族)
- You share household finances with them (生計を一にする)
- Their annual income (所得) is 480,000 yen or less (same threshold as for the spouse deduction — corresponds to salary ≤ 103万円)
- They are not a dependent of another taxpayer (you cannot be claimed as a dependent by two people simultaneously)
Once a person qualifies as a 扶養親族, they become a 控除対象扶養親族（こうじょたいしょうふようしんぞく） — a “qualifying dependent relative” eligible for the deduction — as long as they are 16 years old or older (children under 16 do not qualify for 扶養控除, though a child allowance (児童手当) system exists separately).
Deduction Amounts by Category
| Category | Condition | Deduction Amount |
|---|---|---|
| 一般の控除対象扶養親族 | Age 16 or older (general) | 380,000 yen (38万円) |
| 特定扶養親族 | Age 19–22 (e.g., university students) | 630,000 yen (63万円) |
| 老人扶養親族（同居） | Age 70 or older, living with you | 580,000 yen (58万円) |
| 老人扶養親族（別居） | Age 70 or older, living separately | 480,000 yen (48万円) |
Example sentence: 大学生の子どもがいるので、特定扶養親族として扶養控除を申告しています。
Daigakusei no kodomo ga iru node, tokutei fuyou shinzoku to shite fuyou koujo wo shinkoku shite imasu.
I have a university-age child, so I am filing for the dependent deduction as a specified dependent relative.
Overseas Dependent Relatives — 海外扶養親族
This section is especially important for foreign residents of Japan whose parents or siblings live outside Japan. You can claim a non-resident family member as a 扶養親族 for Japanese income tax purposes — but you must provide special documentation.
As of the 2023 tax year (令和5年分), the rules were tightened. For overseas dependents aged 30 or older (other than students or disabled individuals), additional conditions apply. In general, to claim an overseas dependent, you need:
- 親族関係書類（しんぞくかんけいしょるい） — Documents proving the family relationship, such as a family register (戸籍謄本) with certified translation, or a foreign government-issued birth certificate or marriage certificate
- 送金関係書類（そうきんかんけいしょるい） — Documents proving you are actually sending money to support this person, such as bank transfer records or remittance receipts. You must show that you remitted an amount sufficient for living expenses to each dependent.
Without these documents, the deduction will be disallowed at year-end adjustment or on audit. If you support parents overseas, keep all transfer records carefully and check the current requirements with your employer’s HR department or the National Tax Agency (国税庁 — こくぜいちょう) website each year, as rules can change.
Example sentence: 海外に住む両親を扶養親族として申告するため、送金の記録を保管しています。
Kaigai ni sumu ryoushin wo fuyou shinzoku to shite shinkoku suru tame, soukin no kiroku wo hokan shite imasu.
I keep records of my remittances in order to declare my parents living overseas as dependent relatives.
What Does 社会保険の扶養 Mean?
A Completely Separate System
社会保険の扶養（しゃかいほけんのふよう）refers to dependent status under Japan’s employer-based social insurance system (社会保険 — しゃかいほけん). This system covers two programs: 健康保険（けんこうほけん） — employer health insurance — and 厚生年金（こうせいねんきん） — employees’ pension insurance.
When a family member is registered as your dependent under this system, they are called a 被扶養者（ひふようしゃ） — literally “the person being supported.” The benefit is significant: as a 被扶養者, they receive the same health insurance coverage as you, without paying any additional premiums.
健康保険の扶養 — Health Insurance Coverage
Once your family member is registered as a 被扶養者 under your 健康保険, they can:
- Visit hospitals and clinics and pay only the standard patient copayment (typically 30%)
- Receive a 保険証（ほけんしょう）— insurance card — in their own name
- Use maternity benefits and other health insurance services
If they were not registered as your dependent, they would need to enroll in 国民健康保険（こくみんけんこうほけん）— Japan’s national health insurance for the self-employed and non-salaried residents — and pay premiums themselves based on their income (or lack of it).
第3号被保険者 — Category 3 Pension Coverage
There is an additional pension-related status to know. If your spouse qualifies as a dependent under your 健康保険 AND you are enrolled in 厚生年金 (which all regular employees of most companies are), your spouse automatically becomes a 第3号被保険者（だいさんごうひほけんしゃ） — a “Category 3 insured person” under the national pension system.
The practical benefit: 第3号被保険者 do not pay their own 国民年金（こくみんねんきん）premiums. Their pension contributions are effectively covered collectively by all 厚生年金 participants. This is a significant financial benefit — as of 2024, the monthly 国民年金 premium is approximately 16,980 yen, so not having to pay it is meaningful.
Example sentence: 夫が会社員なので、私は第3号被保険者として国民年金の保険料を払わなくていいです。
Otto ga kaishain nanode, watashi wa daisan-gou hihokesha to shite kokumin nenkin no hokenryou wo harawanakute ii desu.
Because my husband is a company employee, I am a Category 3 insured person and do not need to pay national pension premiums.
Income Threshold for 社会保険の扶養 — 130万円の壁
To remain a 被扶養者, the dependent’s annual income must generally be below 1,300,000 yen (130万円). This is calculated on projected annual income, not the previous year’s actual income — so if a part-time worker starts earning at a pace that would exceed 130万円 per year, they may need to leave dependent status even before they have actually reached 130万円.
For employees at certain larger companies (those with 101 or more employees as of October 2024, dropping to 51 or more from October 2024 onward), an additional lower threshold applies: if the dependent works 20 hours or more per week and earns a monthly salary of 88,000 yen or more (equivalent to about 1,056,000 yen per year, often called the 106万円の壁), they may be required to enroll in their own social insurance, regardless of the 130万円 rule.
How to Register a Dependent — 被扶養者異動届
When a family member’s status changes (they become or stop being a dependent), you must notify your employer’s HR department, who will submit a form called the 被扶養者異動届（ひふようしゃいどうとどけ） — literally “notification of change in dependent status” — to the health insurance association (健康保険組合 or 全国健康保険協会 / 協会けんぽ).
This form is distinct from the tax form (扶養控除等申告書). They go to different places and have different deadlines.
Example sentence: 妻が仕事を辞めたので、被扶養者異動届を会社に提出しました。
Tsuma ga shigoto wo yameta node, hifuyousha idou todoke wo kaisha ni teishutsu shimashita.
My wife quit her job, so I submitted the dependent status change form to my company.
YukaSo the tax form and the health insurance form are separate, even though they both involve 扶養?
ReiYes, completely separate. The 扶養控除等申告書 goes to your employer for the income tax system. The 被扶養者異動届 goes to your health insurance provider for the social insurance system. Many HR departments handle both at the same time when you join or when a family situation changes — but they are two different processes.
税金の扶養 vs 社会保険の扶養
This is the comparison that trips up almost everyone. Let us put both systems side by side.
| 税金の扶養（所得税） | 社会保険の扶養（健康保険・年金） | |
|---|---|---|
| What it is | A tax deduction that reduces the taxpayer’s income tax | Coverage under the worker’s health insurance policy; exemption from separate national pension premiums |
| Who benefits | The taxpayer (the one earning and paying tax) | The dependent (the family member being covered) |
| Income threshold (spouse) | Spouse income ≤ 103万円 for full 配偶者控除; up to ~201万円 for 配偶者特別控除 | Annual income < 130万円 (or < 106万円 at certain large employers) |
| Income threshold (others) | Dependent income ≤ 103万円 | Annual income < 130万円 |
| Form to submit | 扶養控除等申告書 → employer (October–November) | 被扶養者異動届 → health insurance association (via employer, within 5 days of status change) |
| Who administers | National Tax Agency (国税庁) | Health insurance association or 協会けんぽ; Japan Pension Service (日本年金機構) |
| Timing | Claimed once per year at year-end adjustment | Must be updated whenever status changes |
The critical insight from this table: the two income thresholds are different. The tax system uses 103万円 as the key threshold for full 配偶者控除. The social insurance system uses 130万円. This creates a zone — between 103万円 and 130万円 — where a person falls outside the tax deduction but can still be covered by the insurance system.
配偶者控除 vs 扶養控除
Both 配偶者控除 and 扶養控除 are income tax deductions, so it is worth comparing them directly.
| 配偶者控除 | 扶養控除 | |
|---|---|---|
| For whom | Your legally married spouse only | Qualifying dependent relatives OTHER than your spouse (children, parents, siblings, etc.) |
| Age of dependent | No age requirement for the spouse | Must be 16 years old or older |
| Income threshold | Spouse income (所得) ≤ 480,000 yen (salary ≤ 103万円) | Dependent income (所得) ≤ 480,000 yen (salary ≤ 103万円) |
| Deduction amount | Up to 380,000 yen (varies with taxpayer’s income) | 380,000 to 630,000 yen (varies by dependent’s age category) |
| Can you claim both? | Yes. If you have a qualifying spouse AND qualifying children or parents, you claim 配偶者控除 for the spouse and 扶養控除 for each qualifying child or parent separately. | |
| Soft landing above threshold? | Yes — 配偶者特別控除 applies for spouse income up to ~201万円 | No — once the dependent’s income exceeds 103万円, the deduction ends completely |
Example — claiming both: 妻（専業主婦）と大学生の子どもがいます。妻に対しては配偶者控除、子どもに対しては特定扶養親族として扶養控除を申告できます。
Tsuma (sengyou shufu) to daigakusei no kodomo ga imasu. Tsuma ni taishite wa haiguusha koujo, kodomo ni taishite wa tokutei fuyou shinzoku to shite fuyou koujo wo shinkoku dekimasu.
I have a stay-at-home wife and a university-age child. I can claim the spouse deduction for my wife and the dependent deduction (as a specified dependent) for my child.
103万円の壁 と 130万円の壁
No topic related to 扶養 generates more practical questions than these two income thresholds — commonly called the “walls” (壁 — かべ). Many part-time workers in Japan deliberately manage their working hours to avoid crossing these thresholds. Here is a clear breakdown.
103万円の壁 — The Tax Wall
If a salaried worker earns 1,030,000 yen (103万円) or less per year, two things happen simultaneously:
- They pay no income tax themselves (because the basic deduction of 480,000 yen plus the wage deduction of 550,000 yen equals exactly 1,030,000 yen — their entire salary is deducted away)
- They qualify as a dependent under the income tax system, meaning their spouse (or supporting family member) can claim 配偶者控除
If they earn even one yen above 103万円, they begin paying income tax themselves, and their spouse loses the full 配偶者控除. (The 配偶者特別控除 may partially compensate — see above.)
130万円の壁 — The Social Insurance Wall
If a salaried worker earns 1,300,000 yen (130万円) or more per year, they exceed the income limit for 被扶養者 status under social insurance. This means:
- They must leave dependent status (扶養から外れる)
- They must enroll in their own insurance — either their employer’s social insurance (if eligible) or 国民健康保険
- The spouse who was covering them loses the benefit of having a premium-free dependent
The Zone Between 103万円 and 130万円
This is where it gets interesting. Suppose your spouse earns 1,100,000 yen (110万円) per year. What happens?
- Tax system: The spouse’s income exceeds 103万円, so you cannot claim the full 配偶者控除. You may qualify for a partial 配偶者特別控除 depending on the exact income amount.
- Social insurance system: The spouse’s income is below 130万円, so they can still remain on your 被扶養者 health insurance coverage. They also remain a 第3号被保険者 for pension purposes.
In practical terms: you lose (or reduce) your tax deduction, but your spouse keeps their free health insurance coverage. This is a common scenario for part-time workers earning just above the 103万円 threshold.
106万円の壁 — A Third Wall for Large Companies
As of October 2024, employees working at companies with 51 or more employees who meet ALL of the following conditions must enroll in their own social insurance (健康保険 + 厚生年金) — even if they earn under 130万円:
- Weekly hours: 20 or more
- Monthly salary: 88,000 yen or more (approximately 1,056,000 yen/year — the 106万円の壁)
- Employment period: 2 months or more (expected)
- Not a student
If these conditions apply, the person must enroll in their own insurance even before reaching 130万円. This means the effective “wall” at their workplace is around 106万円, not 130万円.
The Zone Summary — Three Walls at a Glance
| Annual Income | Tax System Effect | Social Insurance Effect |
|---|---|---|
| ≤ 103万円 | No income tax on the earner; full 配偶者控除 or 扶養控除 available to supporting family member | Qualifies as 被扶養者 (free health insurance + 第3号被保険者) |
| 103万円 – 106万円 | Earner begins paying income tax; 配偶者控除 ends (配偶者特別控除 may apply) | Still qualifies as 被扶養者 (at most workplaces) |
| 106万円 – 130万円 | 配偶者特別控除 may partially apply (depends on amount) | At large companies (51+ employees): may need own insurance. At smaller companies: still 被扶養者. |
| ≥ 130万円 | No 配偶者控除 or 扶養控除 for supporting family member | Must leave 被扶養者 status and enroll in own insurance |
Recent Policy Discussion
As of 2025–2026, the Japanese government has been actively discussing revisions to these thresholds — particularly proposals to raise or eliminate the 103万円の壁 — to encourage more part-time workers (especially married women) to increase their working hours without penalty. Rules may change. Always confirm current thresholds directly with the National Tax Agency (国税庁 — kokuzeicho.nta.go.jp) or your employer’s HR and payroll team before making decisions based on income levels.
Common Mistakes English Speakers Make
Mistake 1: Thinking Tax 扶養 and Insurance 扶養 Are the Same System
This is by far the most common error. Because both use the word 扶養, people assume the same rules apply. They do not. Always ask: am I talking about income tax, or health insurance?
Mistake 2: Calling Spouse Deduction 扶養控除
Many learners write or say 扶養控除 when they mean the deduction for a spouse. The correct term is 配偶者控除. 扶養控除 is specifically for dependents who are not your spouse. Using the wrong term on a form or in conversation with HR will create confusion.
Mistake 3: Forgetting Overseas Family Documentation
Foreign residents often want to claim parents living overseas as dependents on their Japanese tax return. This is legally possible, but many people either do not know it is allowed or forget the documentation requirements (親族関係書類 + 送金関係書類). Without these documents, the deduction will be denied.
Mistake 4: Confusing Dependent Visa Status and Tax Dependent Status
The dependent visa status (在留資格：家族滞在 — かぞくたいざい) and the tax/insurance 扶養 are completely separate. Someone can be in Japan on a 家族滞在 visa but not qualify as a 扶養親族 for tax purposes (if their income is too high), and conversely, an overseas parent can qualify as a 扶養親族 for tax purposes without ever being in Japan at all.
Mistake 5: Not Notifying the Employer When Status Changes
When a dependent’s situation changes — they get a job, their income rises above the threshold, you get divorced, a parent passes away — you must notify your employer promptly. For the tax side, the 扶養控除等申告書 is updated at year-end adjustment. For the insurance side, you must submit the 被扶養者異動届 within 5 days of the change. Failing to notify can result in having to retroactively repay insurance premiums.
Mistake 6: Assuming Income Thresholds Apply to “Total Revenue”
The thresholds for the tax system (103万円) are based on 所得 (income after deductions), not 収入 (gross revenue). For salaried workers, this distinction is handled automatically through the wage deduction (給与所得控除). But for freelancers or part-timers with business income, the calculation is different. If in doubt, consult a tax accountant (税理士 — ぜいりし).
Decision Rule: Which 扶養 Word Do You Need?
Use this flowchart to find the right term for your situation.
Are you talking about a TAX DEDUCTION?
|
YES
|
+--> Is the dependent your SPOUSE?
|
YES --> Are they earning 103万円 or less (salary)?
YES --> 配偶者控除 (haiguusha koujo)
NO --> Earning up to ~201万円? --> 配偶者特別控除 (haiguusha tokubetsu koujo)
Earning more? --> No deduction available
|
NO --> Is the dependent a RELATIVE (child, parent, sibling)?
Age 16+, income 103万円 or less?
YES --> 扶養控除 (fuyou koujo)
NO --> Check specific conditions
Are you talking about HEALTH INSURANCE COVERAGE?
|
YES --> Is the family member's annual income below 130万円?
(or below 106万円 at large companies)
YES --> 社会保険の扶養 / 被扶養者 (hifuyousha)
NO --> They must enroll in their own insurance
Are you talking about PENSION COVERAGE for a non-working spouse?
|
YES --> If your spouse qualifies as 被扶養者 under your 健康保険
AND you are in 厚生年金:
--> Your spouse is a 第3号被保険者 (daisan-gou hihokesha)
FORM TO SUBMIT:
Tax system --> 扶養控除等申告書 (to employer, October-November)
Insurance --> 被扶養者異動届 (to employer/health insurer, within 5 days of change)Key Vocabulary Reference Table
Here is a full reference of all the key terms covered in this article.
| Japanese | Reading | Meaning | System |
|---|---|---|---|
| 扶養 | ふよう | Financial dependency; supporting/being supported | Both |
| 扶養家族 | ふようかぞく | Dependent family member (everyday term) | Both |
| 扶養親族 | ふようしんぞく | Dependent relative (legal/tax term) | Tax |
| 扶養に入る | ふようにはいる | To become a dependent | Both |
| 扶養から外れる | ふようからはずれる | To leave dependent status | Both |
| 配偶者控除 | はいぐうしゃこうじょ | Spouse deduction (income tax) | Tax |
| 配偶者特別控除 | はいぐうしゃとくべつこうじょ | Special spouse deduction (income tax, above threshold) | Tax |
| 扶養控除 | ふようこうじょ | Dependent deduction (income tax, non-spouse) | Tax |
| 控除対象扶養親族 | こうじょたいしょうふようしんぞく | Qualifying dependent relative for deduction | Tax |
| 特定扶養親族 | とくていふようしんぞく | Specified dependent (age 19–22, higher deduction) | Tax |
| 扶養控除等申告書 | ふようこうじょとうしんこくしょ | Year-end adjustment dependent declaration form | Tax |
| 年末調整 | ねんまつちょうせい | Year-end tax adjustment (done by employer) | Tax |
| 被扶養者 | ひふようしゃ | Dependent person (social insurance) | Insurance |
| 健康保険 | けんこうほけん | Health insurance (employer-based) | Insurance |
| 厚生年金 | こうせいねんきん | Employees’ pension insurance | Insurance |
| 第3号被保険者 | だいさんごうひほけんしゃ | Category 3 insured (spouse of 厚生年金 member, no pension premium) | Insurance |
| 国民健康保険 | こくみんけんこうほけん | National health insurance (non-salaried residents) | Insurance |
| 被扶養者異動届 | ひふようしゃいどうとどけ | Dependent status change notification form | Insurance |
| 103万円の壁 | ひゃくさんまんえんのかべ | Income threshold for income tax deduction (salary ≤ 1.03M yen) | Tax |
| 130万円の壁 | ひゃくさんじゅうまんえんのかべ | Income threshold for social insurance dependent (income < 1.3M yen) | Insurance |
| 106万円の壁 | ひゃくろくまんえんのかべ | Lower insurance threshold at large companies (≥51 employees) | Insurance |
| 海外扶養親族 | かいがいふようしんぞく | Overseas dependent relative | Tax |
| 親族関係書類 | しんぞくかんけいしょるい | Documents proving family relationship (for overseas dependents) | Tax |
| 送金関係書類 | そうきんかんけいしょるい | Documents proving remittance to overseas dependent | Tax |
| 生計を一にする | せいけいをいつにする | To share household finances / live as one economic unit | Both |
Ready to practice using these words in natural conversation? Working with a native-speaking Japanese tutor is one of the most effective ways to internalize formal vocabulary like 扶養控除 and 被扶養者 — especially if you need to use it in real HR or tax conversations. italki connects you with professional Japanese teachers who can walk you through real paperwork scenarios, correct your nuance mistakes, and help you build the kind of natural fluency that reading guides alone cannot give you.
Quick Quiz
Test what you have learned. Try to answer each question before reading the answer.
1. Your company’s HR department asks you to fill in the 扶養控除等申告書. What system is this form for — the income tax system or the social insurance system?
2. Your spouse earns 1,150,000 yen per year. Which of the following is correct? (a) Your spouse qualifies for 配偶者控除, or (b) your spouse qualifies as 被扶養者 under your health insurance.
3. You want to claim your mother (age 68, income 400,000 yen/year, living with you) as a dependent for tax purposes. Which form and which deduction term applies?
4. Your spouse is a stay-at-home parent and qualifies as your 被扶養者. What is the special pension status your spouse holds, and what does it mean for their monthly pension premiums?
5. A colleague says: “私の妻が扶養から外れました。” What most likely happened?
6. You want to claim your father who lives in the Philippines as a 扶養親族 on your Japanese tax return. What two types of documents do you need to prepare?
—
Answers:
1. The income tax system. 扶養控除等申告書 is submitted to your employer for year-end tax adjustment (年末調整). It is separate from the health insurance enrollment form.
2. (b) only. At 1,150,000 yen, your spouse’s salary exceeds the 103万円 threshold, so you cannot claim full 配偶者控除 (though you may qualify for 配偶者特別控除). However, 1,150,000 yen is below 130万円, so your spouse can still remain as your 被扶養者 under health insurance — as long as your employer has fewer than 51 employees (or other 106万円 conditions are not met).
3. You can claim 扶養控除 for your mother. Since she is 68 years old and lives with you, she qualifies as a 老人扶養親族（同居老親等）— the deduction amount is 580,000 yen. You report this on the 扶養控除等申告書 submitted during year-end adjustment.
4. Your spouse is a 第3号被保険者 (Category 3 insured person). This means they do not need to pay 国民年金 premiums themselves — their pension coverage is maintained collectively through the 厚生年金 system that you participate in.
5. His wife most likely started working and her income exceeded either the 103万円 threshold (removing the tax deduction benefit) or the 130万円 threshold (removing the health insurance dependent status) — or possibly both. The phrase 扶養から外れる means she has left dependent status.
6. You need (1) 親族関係書類 — documents proving the family relationship, such as a birth certificate or family register showing that he is your father — and (2) 送金関係書類 — documents proving that you have been sending him money for living expenses, such as bank transfer records or remittance receipts. Both types of documents are typically required to claim overseas dependents on a Japanese tax return.
Did this article help you untangle 扶養, 配偶者控除, 扶養控除, and 社会保険の扶養? Which part was most useful — the income threshold comparison, the overseas dependent section, or the vocabulary table? Let us know in the comments!
Keep Learning
Want to build on what you just learned? These related JPyokoso articles will help you expand your Japanese vocabulary for money, workplace, and practical daily life:
