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What's the difference between a dependent for tax purposes and a dependent under health insurance?

The main difference is that while a dependent family member under the Income Tax Act is a relative whose cost of living is included in the tax payer's own who earns an income less than a specified amount, a dependent under the Health Insurance Act is someone whose main financial support comes from the insured person.
To be precise, the difference in "definition of income and base money amount" and "definition of family/relative" are as follows:
Dependent family member eligibility under the Income Tax Act is determined by the family member's actual income over the period of January 1 through December 31 of that year, but eligibility under the Health Insurance Act is determined by the person's estimated income over the one-year period from the time of application. 
What comprises "income" and the base amount for eligibility also differ. For health insurance purposes, those under 60 must earn less than 1.3 million yen a year, and those 60 or older or with a disability that warrants a Disability Employees' Pension must earn less than 1.8 million yen to be eligible as a dependent (in addition, if living together the dependent must earn less than half of the insured person's income, and if living apart the dependent must earn less than the remittance amount.) Also, although "income" for health insurance purposes includes non-taxable income such as commuting allowance , Survivor's Pension, Maternity Allowance, various employee insurance benefits, (basic benefits, childcare leave benefits, etc.), it does not include one-time income sources such as inheritance or profit from selling property.
As for the definition of family/relative, the Income Tax Act defines one to be "a relative by blood within the sixth degree or a relative by affinity within the third degree ," and must be a legal relative on the family register, but living together is not necessarily one of the conditions. In contrast, health insurance defines a relative to be "a lineal ascendant, spouse, child, grandchild or younger brother or sister (whether living together or apart)," as well as "any relatives within the third degree of kinship to the insured person (but only if living together)," and living together can be a condition depending on the relationship. (Older brothers and sisters will no longer be required to be living with the insured person as of October 1, 2016) In addition, even if the person is not legally related, a common-law wife for example can be eligible as long as a de facto marital relationship is confirmed.