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Japan Spouse Deduction Calculator (Spouse & Special Spouse Deduction)

Enter your and your spouse's annual salary income to estimate Japan's spouse deduction and special spouse deduction (income tax and resident tax). It accounts for the well-known income "walls" (1.03M / 1.5M / 2.016M yen) and works out which deduction applies and how much you can claim.

Input

× 10k yen
× 10k yen

Result

Spouse deduction

$380,000.00

The resident-tax deduction is $330,000.00

Income-tax deduction

$380,000.00

Resident-tax deduction

$330,000.00

Spouse's total income

$480,000.00

Judged with your total income taken as $3,560,000.00.

How it works

  • The spouse deduction and special spouse deduction subtract a fixed amount from the taxpayer's income when they have a spouse who shares the same household. This tool assumes both people have salary income only and converts annual salary to total income with the employment income deduction before judging the amount.
  • When the spouse's total income is 480,000 yen or less (salary of 1.03M yen or less), the spouse deduction applies; from 480,001 to 1.33M yen (salary under about 2.016M yen), the special spouse deduction applies. Above 1.33M yen, neither deduction is available.
  • The amount also depends on the taxpayer's total income, decreasing across three tiers: 9M yen or less, over 9M to 9.5M, and over 9.5M to 10M. If the taxpayer's total income exceeds 10M yen, neither deduction is available.
  • The ordinary spouse deduction caps at 380,000 yen for income tax and 330,000 yen for resident tax; for a spouse aged 70 or older (elderly qualified spouse) the caps are 480,000 and 380,000 (when the taxpayer's income is 9M yen or less). The special spouse deduction shrinks step by step as the spouse's income rises.
  • Income walls: 1.03M yen is the spouse-deduction limit, 1.5M yen is the upper limit for the full special spouse deduction (380,000 yen for income tax), and 2.016M yen is the special-deduction upper limit. These tax walls differ from the 1.06M / 1.30M yen social-insurance walls.
  • The employment income deduction uses the quick formula for 2020 onward; for salaries under 6.6M yen the official amount comes from a lookup table, so results may differ by a few thousand yen.
  • This tool is an estimate based on the standard formulas. Actual eligibility has conditions (for example, the spouse must not be a blue-return full-time family employee), and tax depends on your other deductions and rates. Confirm official figures and eligibility with your employer, tax office, and local government.

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