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:
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 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);
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).
前項の規定による控除は、配偶者控除という。
A deduction under the preceding paragraph is referred to as a spousal deduction.