I think that Qualifying Widow (er) with Dependent Child = 寡婦、寡夫 寡婦(kafu) = widow 寡夫(kafu) = widower Here is the information about "寡婦控除" on National tax agency in Japanese. https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1170.htm 控除 = tax break(in this case) application = 申請 (for paperwork) By the way, Here are other words of "widow"/"widower" of speaking Japanese. widow = おんなやもめ / 未亡人(mibou jin) widower = 男やもめ They aren't used to do any paperwork.