Spouse deduction and spouse special deduction
Income thresholds, taxpayer limits, legal marriage, and the phaseout.
You can claim the spouse deduction when your legally married spouse’s total income is within the ceiling (post-2025, ¥580,000 total income, about ¥1.23M salary); above that a spouse special deduction phases down, and you lose the benefit once your own total income exceeds ¥10M.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- Requires a legal spouse and a shared livelihood — common-law does not qualify.
- Post-2025 the spouse-income ceiling is ¥580,000 total income (≈¥1.23M salary).
- Above that, a spouse special deduction phases down.
- The taxpayer’s own income above ¥10M removes the benefit.
Who qualifies
The spouse deduction is not decided by whether a spouse “works part time.” It requires a legal marriage and a common livelihood, and it looks at the spouse’s total income, your income, and year-end circumstances. Under the post-2025 framework the spouse-income ceiling for the full spouse deduction is ¥580,000 of total income — equivalent to ¥1.23M of salary once the minimum ¥650,000 employment deduction applies.
The phaseouts
Above the spouse-income ceiling, the spouse special deduction applies and tapers as spouse income rises. Separately, your own total income matters: the deduction phases down before ¥10M and disappears once your total income exceeds ¥10M. A paid blue-return family-employee spouse generally cannot also be a deductible spouse.
Who this is for
- Married taxpayers
- Households planning a spouse’s work hours
What this is not
- Common-law partners
- Exact reform figures (verify)
- The old ¥1.03M salary line no longer universally applies; use the post-2025 thresholds.
Frequently asked questions
Do I need to file a tax return in Japan?
Many employees do not, because tax is settled by year-end adjustment (年末調整). You generally must file (確定申告) if you have side income over ¥200,000, two or more employers, self-employment income, sizeable investment or crypto gains, or you want to claim deductions like large medical costs or a first-year mortgage credit. Filing season is Feb 16 – Mar 15 via e-Tax. When unsure, check the NTA guidance or ask a 税理士.