News Details
2026.01.16
Key Amendments of “Declaration of Exemption for Dependents” & Changes to Health Insurance Cards
Introduction
The method for calculating the “number of dependents” used to determine the monthly withholding tax has been revised for the 2026 tax year.
Accordingly, the items to be filled in on the “Declaration of Exemptions for Dependents, etc. (Change Notification)” have also been updated. In addition, due to changes in the handling of health insurance cards (My Number Health Card, Eligibility Certificate, and Smartphone Health Card), we will clarify procedures for presenting your health insurance card when receiving medical care.
1. Change in the method for calculating the number of dependents for
withholding purposes
Until the 2025 Tax Year, the “Number of Dependents for Withholding” was determined based on the number of “spouses for withholding exemption” and “dependents for deduction”.
From the 2026 Tax Year onward, in line with the introduction of the “Special Tax Credit for Certain Relatives”, the “number of dependents for withholding” will be calculated based on the “number of spouses eligible for withholding exemption” and “relatives eligible for withholding exemption”.
2. Definition of “relatives eligible for withholding exemption”
In addition to the conventional “dependent relatives” (generally dependents aged 16 or older), this category will newly include certain “specific relatives” aged 19 to under 23 whose total annual income exceeds JPY 580,000 but does not exceed JPY 1,000,000.
• If income consists solely of salary, this generally corresponds to annual salary income of over
JPY 1,230,000 and up to JPY 1,650,000.
• Age is determined as of December 31, 2026.
3. Validity and use of conventional health insurance cards
Conventional health insurance cards were valid only until December 1, 2025, and as a general rule, can no longer be used. At medical institutions and pharmacies, individuals are requested to present a My Number Insurance Card if they have one, or an Eligibility Certificate if they do not.
4. Eligibility Certificate (for those not using a My Number Insurance Card)
For the time being, insurers will issue Eligibility Certificates to individuals who do not have a My Number Insurance Card. Under Japan Health Insurance Association (Kyokai Kenpo), these certificates are scheduled to be sent directly to the insured person’s home address.
5. Smartphone-based My Number Health Insurance Card
Beginning September 19, 2025, digital My Number Insurance Cards displayed on smartphones can be used at medical institutions and pharmacies with the appropriate systems in place.
6. Handling of the “Notice of Insurance Eligibility”
The “Notice of Insurance Eligibility” is issued to individuals who have a My Number Health Insurance Card.
As this document is intended to be presented together with the My Number Card when eligibility cannot be confirmed for certain reasons, it cannot be used on its own for medical visits.
7. Use of My Number Health Insurance Card after Expiry of Certificate”
Even if the electronic certificate on a My Number Card expires, the card may still be used as a My Number Health Insurance Card for a three-month grace period from the end of the expiration month.
Conclusion
As a result of these revisions, the items to be filled in on the “Declaration of Exemptions for Dependents, etc. (Change Notification)” will also be updated. In addition, changes to the handling of health insurance cards mean that procedures for presenting certificates or documents when visiting medical institutions have been revised.
If you have any questions or need further details regarding these revisions, please feel free to contact us at any time.
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