Spouse Deduction in Japan: A Complete Guide
What is the Spouse Deduction?
Spouse deduction (配偶者控除 - haigusha kojo) is a tax benefit in Japan that allows taxpayers to reduce their taxable income if they have a spouse with limited income. This deduction is designed to provide tax relief to households where one spouse is the primary earner while the other has little or no income.
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Eligibility Requirements
To qualify for the spouse deduction, the following conditions must be met:
- Marriage Status: You must be legally married and living together
- Income Threshold: Your spouse's yearly income must be ¥1,030,000 or less
- Primary Earner Limit: Your own income must not exceed ¥10,000,000 for full deduction
Deduction Amounts
| Primary Earner's Income (JPY) | Standard Deduction | Elderly Spouse Deduction (70+) |
|---|---|---|
| Up to ¥9,000,000 | ¥380,000 | ¥480,000 |
| ¥9,000,001 - ¥9,500,000 | ¥260,000 | ¥320,000 |
| ¥9,500,001 - ¥10,000,000 | ¥130,000 | ¥160,000 |
| Over ¥10,000,000 | ¥0 | ¥0 |
Important Note on Income Calculation:
- For employed spouses, the income is calculated after the employment income deduction
- For self-employed spouses, it's the income after necessary expenses are deducted
- Retirement income and temporary income are not included in this calculation
Special Exemption for Spouses
There's also a special exemption (配偶者特別控除 - haigusha tokubetsu kojo) for cases where the spouse's income exceeds ¥1,030,000 but is less than ¥2,015,999. The deduction amount gradually decreases as the spouse's income increases.
How to Claim the Deduction
Generally your employer will file this deduction for you if you provide them the information necessary, although if you need to file a tax return yourself you will have to file the deduction alongside your tax return.
- Year-end Tax Adjustment: Submit the necessary forms to your employer during the year-end tax adjustment period
- Tax Return: Claim it when filing your annual tax return if you're required to file one
Required documentation includes your spouse's income certificate and proof of marriage. If your spouse is 70 years or older, additional age verification may be required for the enhanced deduction.