If a Resident has a claimable dependent, the Resident is allowed 380,000 yen (or 630,000 yen, if that dependent is a specified dependent, and 480,000 yen, if that dependent is an elderly dependent) for each claimable dependent as a deduction from the Resident's gross income, retirement income, or timber income for the year.
A deduction under the preceding paragraph is referred to as a deduction for Dependents.
前項の規定による控除は、扶養控除という。
Read this with the articles around it
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
claimable dependentmachine translation
「控除対象扶養親族」
A dependent aged 16 or over; a dependent living outside Japan counts only if aged 16 to 29 or 70 or over, or aged 30 to 69 and studying abroad, disabled, or receiving at least 380,000 yen that year from the resident for living or education costs.
Defined inArticle 2, paragraph (1), item (xxxiv-2)· applies throughout the law
specified dependentmachine translation
「特定扶養親族」
A claimable dependent who is aged 19 to 22.
Defined inArticle 2, paragraph (1), item (xxxiv-3)· applies throughout the law
elderly dependentmachine translation
「老人扶養親族」
A claimable dependent who is aged 70 or over.
Defined inArticle 2, paragraph (1), item (xxxiv-4)· applies throughout the law