When I checked my wife’s certificate of income and withholding tax, I discovered that her income was slightly more than 1.3 million yen last year. ...

Q.
When I checked my wife’s certificate of income and withholding tax, I discovered that her income was slightly more than 1.3 million yen last year. Since her income is not expected to exceed 1.3 million yen this year, can she remain a dependent, without taking any other steps?

 

A.
In principle, a family member must be removed as a dependent when his or her income exceeds the base amount. Please apply to name her as a dependent again when you can certify that her subsequent income will not exceed the base amount. Note that the date of recertification as a dependent in principle will be the date on which the Health Insurance Society receives the notification documents.