Is there an income ceiling for the primary taxpayer?

Yes. The deduction is reduced when primary income exceeds 10.95M JPY and phases out entirely above 11.95M JPY.

Can dual-earner couples claim spousal deductions mutually?

No. Only one spouse can claim a spousal deduction for the other within the same tax filing year.

JapanUpdated for 2026Finance

Japan Spousal Tax Deduction Calculator 2026 (Haiguusha Tokubetsu Koujo)

Calculate statutory Japanese Spousal Deduction and Special Spousal Deduction amounts (up to 380,000 JPY) based on both spouses' gross annual income levels.

Income Tax & Brackets Salaries & Monthly Wages Payroll & Deductions

Calculated Result

Approved Spousal Deduction Base

¥380,000

Annual Household Tax Savings

¥114,000

Calculator Inputs

Primary Taxpayer Gross Salary

Quick select:

Spouse Gross Annual Salary

Quick select:

Approved Spousal Deduction Base

¥380,000

Annual Household Tax Savings

¥114,000

Spouse Salary Base Deduction

¥380,000

Eligible for the maximum 380,000 JPY spousal tax deduction.

Deduction and Tax Relief

Net Approved Deduction

¥380,000(77%)

Total Tax Savings

¥114,000(23%)

Under Income Tax Act Art. 83-2, deductions taper off when the primary earner's annual salary exceeds 10.95M JPY and phase out at 11.95M JPY.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: 所得税法第83条 (配偶者控除) 及び第83条の2 (配偶者特別控除・本人所得制限1,000万円基準)Last Verified: 2026-09-03

Calculation Methodology

Full 380k JPY deduction up to 1.50M JPY spouse salary, tapering to 0 at 2.016M JPY, subject to primary earner income caps.

Frequently Asked Questions

A spouse earning up to 1.50 million JPY in gross salary qualifies for the full 380,000 JPY tax deduction (assuming primary earner salary is <= 10.95M JPY).

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Deduction and Tax Relief

Calculation Methodology

Frequently Asked Questions

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