Japan Tax Guide

Exemption for spouses

Creation date2018/08/31 Last updated2022/07/19


Question: Can you explain the outline of exemption for spouses for personal income tax?

Answer: The rules of exemption for spouses and special exemption for spouses are applicable to reduce tax burden by deducting a fixed amount from income in income tax imposed on taxpayers who has a spouse qualified as a dependent.  From 2018, the rule of these exemptions are drastically changed.

 The upper limit on the annual salary income of the spouse (i.e. unemployed or working on a part-time bases) eligible for JPY 380,000 of exemption is increased from JPY 1,030,000 to JPY 1,500,000.  Its exemption amount is gradually reduced according to the respective income of taxpayer and spouse.

 On the other hand, the income limit is also set with respect to taxpayers themselves. If the taxpayer’s annual salary income exceeds JPY 12,200,000, no spouse exemptions can be taken even if the spouse is unemployed.  

 Aside from the tax revision above from 2018, JPY 100,000 increased of the upper limit on the annual salary income of the spouse will be scheduled in 2020.

 For more detail, please feel free to contact TOMA Consultants Group.

 TOMA Consultants Group English Site      ⇒



Question: 配偶者控除の概要について教えて下さい。

Answer: 配偶者控除は収入の少ない配偶者がいる納税者に課せられる所得税において一定額を所得から控除することで税負担を軽減する制度です。税制改正により、2018年度から配偶者控除の見直しがされます。