What is the Specific Relative Special Deduction
The Specific Relative Special Deduction (特定親族特別控除) is a new Japanese income tax deduction for a relative living on the same livelihood as the taxpayer (生計を一にする), aged 19 to 22 as of December 31, who does not qualify as a Specific Dependent (total income amount over ¥580,000) but whose total income amount is ¥1,230,000 or less. It was created by the FY2025 tax reform, took effect December 1, 2025, and applies from the 2025 tax year onward as final law, not a provisional measure.
The two deductions meet exactly at ¥1,230,000 of salary income: at or below ¥580,000 of total income a relative gets the flat Specific Dependent Deduction, and above ¥580,000 up to ¥1,230,000 the Specific Relative Special Deduction phases down from ¥630,000 to ¥30,000 before dropping to zero.
This tool estimates the income-tax deduction amount only for the Specific Relative Special Deduction and Specific Dependent Deduction. It does not calculate total tax owed, and resident tax figures differ. Confirm exact eligibility and amounts with your employer's year-end adjustment (年末調整) staff, your tax office, or the National Tax Agency (NTA).
How much is the Specific Relative Special Deduction? Check the full table
The Specific Relative Special Deduction (特定親族特別控除) is an income-tax deduction that slides from ¥630,000 down to ¥30,000 across 9 bands whenever a relative aged 19 to 22 has a total income amount over ¥580,000 and up to ¥1,230,000. For example, a total income amount of ¥900,000 gets ¥610,000, and a salary income of ¥1,500,000 (a total income amount of ¥850,000 after the deduction) gets the top amount of ¥630,000.
How to calculate it
- Confirm the relative's age as of December 31 of the tax year — only ages 19 to 22 qualify.
- Enter the relative's total income amount directly, or enter salary income only to get an estimated total income amount.
- If total income amount is ¥580,000 or less, the flat Specific Dependent Deduction (¥630,000) applies; if it's over ¥580,000 up to ¥1,230,000, the Specific Relative Special Deduction applies from the 9-band table automatically.
- If total income amount exceeds ¥1,230,000, or the relative is under 19 or 23 or older, the result shows not eligible.
- Check the highlighted band and income-tax deduction amount in the table — resident tax figures differ and must be confirmed with the municipality separately.
Estimating total income amount from salary income
Total income amount = Salary income − Employment income deduction (a flat ¥650,000 when salary income is ¥1,900,000 or less)
- Salary income ¥1,900,000 or less: employment income deduction is a flat ¥650,000 (NTA No.1410, tax year 2025 onward)
- Total income amount range for the Specific Relative Special Deduction: over ¥580,000 up to ¥1,230,000 (salary income over ¥1,230,000 up to ¥1,880,000 if salary only)
- Total income amount range for the Specific Dependent Deduction: ¥580,000 or less (salary income ¥1,230,000 or less if salary only)
Quick answers
What's the deduction if total income amount is ¥900,000?
¥610,000 — the band over ¥850,000 up to ¥900,000.
What's the deduction for a college-student child earning ¥1,500,000 in salary?
¥630,000. Salary income of ¥1,500,000 minus the ¥650,000 employment income deduction gives a total income amount of ¥850,000, which is in the over-¥580,000-up-to-¥850,000 band.
What's the deduction at exactly ¥1,230,000 of total income amount?
¥30,000 — the last band, over ¥1,200,000 up to ¥1,230,000.
What happens if total income amount is even ¥1 over ¥1,230,000?
It drops to ¥0 — not eligible for either the Specific Relative Special Deduction or the Specific Dependent Deduction.
What happens when the relative turns 23?
Not eligible. Both deductions require the relative to be aged 19 to 22 as of December 31 of the tax year.
At exactly ¥580,000 of total income amount, which deduction applies?
The Specific Dependent Deduction. ¥580,000 or less falls under the flat deduction; the Specific Relative Special Deduction table only starts above ¥580,000.
Is a relative with ¥1,880,000 of salary income eligible?
Just barely. Salary income of ¥1,880,000 minus the ¥650,000 employment income deduction gives a total income amount of exactly ¥1,230,000, qualifying for the ¥30,000 deduction. Even ¥1 more in salary makes it not eligible.
What's the deduction if total income amount is ¥1,000,000?
¥410,000 — the band over ¥950,000 up to ¥1,000,000.
Full deduction table
| Specific relative's total income amount | Deduction amount |
|---|
| Over ¥580,000 up to ¥850,000 | ¥630,000 |
| Over ¥850,000 up to ¥900,000 | ¥610,000 |
| Over ¥900,000 up to ¥950,000 | ¥510,000 |
| Over ¥950,000 up to ¥1,000,000 | ¥410,000 |
| Over ¥1,000,000 up to ¥1,050,000 | ¥310,000 |
| Over ¥1,050,000 up to ¥1,100,000 | ¥210,000 |
| Over ¥1,100,000 up to ¥1,150,000 | ¥110,000 |
| Over ¥1,150,000 up to ¥1,200,000 | ¥60,000 |
| Over ¥1,200,000 up to ¥1,230,000 | ¥30,000 |
| Over ¥1,230,000 | ¥0 (not eligible) |
Frequently asked questions
How much is the Specific Relative Special Deduction?
It runs from ¥630,000 down to ¥30,000 across 9 bands depending on total income amount — for example ¥610,000 at ¥900,000 of total income, and ¥30,000 over ¥1,200,000 up to ¥1,230,000. Above ¥1,230,000 it drops to ¥0 (not eligible).
Up to how much total income amount is eligible?
Up to ¥1,230,000 (salary income up to ¥1,880,000 if salary is the only income). Beyond that, neither the Specific Relative Special Deduction nor the Specific Dependent Deduction applies.
How is this different from the Specific Dependent Deduction?
Both cover relatives aged 19 to 22, but a total income amount of ¥580,000 or less gets the flat Specific Dependent Deduction (¥630,000), while over ¥580,000 up to ¥1,230,000 gets the sliding Specific Relative Special Deduction instead.
What changes in 2025 for a college-student child with a part-time job?
Previously, exceeding ¥580,000 of total income (¥1,030,000 of salary income) eliminated the dependent deduction entirely. From tax year 2025, a sliding deduction now applies up to ¥1,230,000 of total income (¥1,880,000 of salary income), so the deduction phases out gradually instead of vanishing at once.
How do I report this on my employer's year-end adjustment form?
Note the relative as a Specific Relative on the dependent deduction declaration form (扶養控除等申告書), in the withholding-eligible relative section. Ask your employer's year-end adjustment staff for the exact entry — this tool only estimates the deduction amount.
This tool only estimates the income-tax deduction amount for the Specific Relative Special Deduction and the Specific Dependent Deduction, for reference. It does not calculate total tax owed, year-end adjustment paperwork, or resident tax, which differs. The salary-to-total-income-amount conversion uses the flat ¥650,000 employment income deduction for salary income of ¥1,900,000 or less; confirm the exact figure on your withholding slip (源泉徴収票). Confirm exact eligibility and amounts with your employer's year-end adjustment staff, your tax office, or the National Tax Agency (NTA).
Sources: NTA No.1177 Specific Relative Special Deduction, NTA No.1180 Dependent Deduction, NTA No.1410 Employment Income Deduction