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.For more information regarding the response to the annual income threshold of 1.3 million yen, please refer to [this link].