Added exemption requirements.
Due to the 2020 tax reform, the requirements for dependent relatives eligible for deductions have been added and tightened for relatives residing outside of Japan.
This revision will be applied to income tax from January 1, 2023 (Raiwa 5).

Please be careful if you are a technical intern trainee, a specified skill foreigner, or a foreign employee.

National Tax Agency | Application of exemption for dependents, etc. for relatives residing outside of Japan
https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/gensen/kokugai/index.htm