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。
Read this with the articles around it
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Claimable Spousemachine translation
「控除対象配偶者」
A spouse in the same household (同一生計配偶者) of a resident whose own total income is 10 million yen or less.
Defined inArticle 2, paragraph (1), item (xxxiii-2)· applies throughout the law
Claimable Elderly Spouse
「老人控除対象配偶者」
A claimable spouse (控除対象配偶者) aged 70 or over.
Defined inArticle 2, paragraph (1), item (xxxiii-3)· applies throughout the law
total incomemachine translation
「合計所得金額」
The total of a person's aggregate income, retirement income and timber income under Article 22, worked out without deducting losses carried forward from earlier years under Articles 70 and 71.
Short name set inArticle 83, paragraph (1), item (i)· applies only in this paragraph and in Article 83-2, paragraph (1); Article 84-2, paragraph (1); and Article 86, paragraph (1)