If a Resident has a Claimable Spouse, the amount specified in each of the following items for the category of case set forth in that item is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year:
if the Resident's total income prescribed in Article 2, paragraph (1), item (xxx) (Definitions) (referred to as "total income" in this paragraph, paragraph (1) of the following Article, Article 84-2, paragraph (1) (Special Deduction for Specified Relatives), and Article 86, paragraph (1) (Basic Personal Exemption)) is 9,000,000 yen or less: 380,000 yen (or 480,000 yen, if the Claimable Spouse is a Claimable Elderly Spouse);
その居住者の第二条第一項第三十号（定義）に規定する合計所得金額（以下この項、次条第一項、第八十四条の二第一項（特定親族特別控除）及び第八十六条第一項（基礎控除）において「合計所得金額」という。）が九百万円以下である場合 三十八万円（その控除対象配偶者が老人控除対象配偶者である場合には、四十八万円）
if the Resident's total income exceeds 9,000,000 yen but does not exceed 9,500,000 yen: 260,000 yen (or 320,000 yen, if the Claimable Spouse is a Claimable Elderly Spouse);
if the Resident's total income exceeds 9,500,000 yen but does not exceed 10,000,000 yen: 130,000 yen (or 160,000 yen, if the Claimable Spouse is a Claimable Elderly Spouse).
A deduction under the preceding paragraph is referred to as a spousal deduction.
前項の規定による控除は、配偶者控除という。