My 22-year-old child has a part-time job for which she is paid a monthly salary of 100,000 yen and commuting allowance of 10,000 yen. Is she eligible to be a dependent?

She will be considered to have a monthly income of 110,000 yen, since the nontaxable commuting allowance is included as income in the dependent certification criteria.
Accordingly, in this case, she does not qualify as a dependent.

* See “Income criteria” under the related links.