If a Resident has a spouse whose living expenses are paid from the same resources as the Resident (excluding a relative employed only by a blue-return filer or similar person prescribed in Article 2, paragraph (1), item (xxxiii) (Definitions), and limited to a spouse whose total income is 1,330,000 yen or less) who does not fall under the category of Claimable Spouse (limited to the spouse of that Resident whose total income is 10,000,000 yen or less), 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:
居住者が生計を一にする配偶者（第二条第一項第三十三号（定義）に規定する青色事業専従者等を除くものとし、合計所得金額が百三十三万円以下であるものに限る。）で控除対象配偶者に該当しないもの（合計所得金額が千万円以下である当該居住者の配偶者に限る。）を有する場合には、その居住者のその年分の総所得金額、退職所得金額又は山林所得金額から次の各号に掲げる場合の区分に応じ当該各号に定める金額を控除する。
if the Resident's total income is 9,000,000 yen or less: the amount specified in the following for the category set forth therein to which the Resident's spouse belongs:
その居住者の合計所得金額が九百万円以下である場合 その居住者の配偶者の次に掲げる区分に応じそれぞれ次に定める金額
a spouse whose total income is 950,000 yen or less: 380,000 yen;
合計所得金額が九十五万円以下である配偶者 三十八万円
a spouse whose total income exceeds 950,000 yen but does not exceed 1,300,000 yen: the amount obtained by deducting from 380,000 yen the amount of the portion of the spouse's total income that exceeds 930,001 yen (or, if the amount of that excess portion is not an amount obtained by deducting 30,000 yen from an integral multiple of 50,000 yen, the largest of the amounts obtained by deducting 30,000 yen from an integral multiple of 50,000 yen that are less than the amount of that excess portion);
合計所得金額が九十五万円を超え百三十万円以下である配偶者 三十八万円からその配偶者の合計所得金額のうち九十三万一円を超える部分の金額（当該超える部分の金額が五万円の整数倍の金額から三万円を控除した金額でないときは、五万円の整数倍の金額から三万円を控除した金額で当該超える部分の金額に満たないもののうち最も多い金額とする。）を控除した金額
a spouse whose total income exceeds 1,300,000 yen: 30,000 yen.
合計所得金額が百三十万円を超える配偶者 三万円
if the Resident's total income exceeds 9,000,000 yen but does not exceed 9,500,000 yen: an amount equivalent to two-thirds of the amount specified in (a) through (c) of the preceding item for the category set forth in (a) through (c) of that item to which the Resident's spouse belongs (or, if that amount includes a fraction of less than 10,000 yen, the amount obtained by rounding that fraction up);
if the Resident's total income exceeds 9,500,000 yen but does not exceed 10,000,000 yen: an amount equivalent to one-third of the amount specified in item (i), (a) through (c) for the category set forth in (a) through (c) of that item to which the Resident's spouse belongs (or, if that amount includes a fraction of less than 10,000 yen, the amount obtained by rounding that fraction up).
The provisions of the preceding paragraph do not apply if the spouse whose living expenses are paid from the same resources as the Resident prescribed in that paragraph falls under any of the following cases:
if the spouse is subject to the application of the provisions of the preceding paragraph as a Resident prescribed in that paragraph;
if the spouse is subject to the application of the provisions of Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) or Article 186, paragraph (1), item (i) or paragraph (2), item (i) (Amount Withheld from Bonuses) as a Resident who has a spouse for withholding deduction stated in a salary income earner's return for deduction for Dependents, etc. or in a return for deduction for Dependents, etc. regarding secondary salaries (excluding the case where the spouse is a person to whom the provisions of Article 190 (Year-End Adjustment) have been applied, or a person who has filed a Tax Return or has received a determination, with respect to income tax for the year);
当該配偶者が、給与所得者の扶養控除等申告書又は従たる給与についての扶養控除等申告書に記載された源泉控除対象配偶者がある居住者として第百八十五条第一項第一号若しくは第二号（賞与以外の給与等に係る徴収税額）又は第百八十六条第一項第一号若しくは第二項第一号（賞与に係る徴収税額）の規定の適用を受けている場合（当該配偶者が、その年分の所得税につき、第百九十条（年末調整）の規定の適用を受けた者である場合又は確定申告書の提出をし、若しくは決定を受けた者である場合を除く。）
if the spouse is subject to the application of the provisions of Article 203-3, items (i) through (iii) (Amount of Tax to Be Collected) as a Resident who has a spouse for withholding deduction stated in a return for Dependents, etc. of a recipient of a public pension or retirement package (excluding the case where the spouse is a person who has filed a Tax Return or has received a determination with respect to income tax for the year).
当該配偶者が、公的年金等の受給者の扶養親族等申告書に記載された源泉控除対象配偶者がある居住者として第二百三条の三第一号から第三号まで（徴収税額）の規定の適用を受けている場合（当該配偶者がその年分の所得税につき確定申告書の提出をし、又は決定を受けた者である場合を除く。）
A deduction under paragraph (1) is referred to as a special spousal deduction.
第一項の規定による控除は、配偶者特別控除という。