その他 Revision of Exemption for Dependents
Non-residents between the ages of 30 and 70 who do not fall into any of the following categories will be excluded from the dependent exemption.
1 Those who no longer have a domicile or residence in Japan because they are studying abroad.
2 Persons with disabilities
3 Those who receive more than ¥380,000 in payments for living expenses or educational expenses.