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:
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 a whole-number multiple of 50,000 yen, the largest of the amounts obtained by deducting 30,000 yen from a whole-number 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。
Read this with the articles around it
Amount Withheld from a Salary or Other Wage Other Than a Bonus
a salary or other wage paid to a Resident who has filed a salary income earner's return for deduction for Dependents, etc. by the person paying a salary or other wage through whom that return was…
給与所得者の扶養控除等申告書を提出した居住者に対し、その提出の際に経由した給与等の支払者が支払う給与等 次に掲げる場合の区分に応じ、その給与等の金額（ロ、ハ、ニ又はヘに掲げる場合にあつては、それぞれ当該金額の二倍に相当する金額、当該金額の三倍に相当する金額、給与等の月割額又は給与等の日割額）並びに当該申告書に記載され…
Open this provisionAmount Withheld from a Salary or Other Wage Other Than a Bonus
a salary or other wage other than those set forth in the preceding item and the following item: the amount of tax specified below for the category of case set forth below…
前号及び次号に掲げる給与等以外の給与等 次に掲げる場合の区分に応じ、その給与等の金額（ロ、ハ、ニ又はヘに掲げる場合にあつては、それぞれ当該金額の二倍に相当する金額、当該金額の三倍に相当する金額、給与等の月割額又は給与等の日割額）…
Open this provisionAmount Withheld from Bonuses
a bonus paid to a Resident who has filed a salary income earner's return for deduction for dependents, etc. by the person paying a salary or other wage through whom that return was filed…
給与所得者の扶養控除等申告書を提出した居住者に対し、その提出の際に経由した給与等の支払者が支払う賞与 次に掲げる場合の区分に応じそれぞれ次に定める税額
Open this provisionAmount Withheld from Bonuses
a bonus paid to a Resident who has filed a salary income earner's return for deduction for Dependents, etc. by the person paying a salary or other wage through whom that return was filed…
給与所得者の扶養控除等申告書を提出した居住者に対し、その提出の際に経由した給与等の支払者が支払う賞与 その賞与の金額の六分の一に相当する金額と当該通常の給与等の金額との合計額並びに給与所得者の扶養控除等申告書に記載された主たる給与等に係る源泉控除対象配偶者及び源泉控除対象親族の有無及びその数に応ずる別表第二の甲欄に掲…
Open this provisionYear-End Adjustment
If a person paying a salary or other wage via whom a Resident has submitted a salary income earner's return for deduction for Dependents, etc. makes the last payment of salary or other wage for the…
給与所得者の扶養控除等申告書を提出した居住者で、第一号に規定するその年中に支払うべきことが確定した給与等の金額が二千万円以下であるものに対し、その提出の際に経由した給与等の支払者がその年最後に給与等の支払をする場合（その居住者がその後その年十二月三十一日までの間に当該支払者以外の者に当該申告書を提出すると見込まれる場…
Open this provision(Definitions)
Spouse in the same household: the spouse of a Resident whose living expenses are paid from the same resources as the Resident…
同一生計配偶者 居住者の配偶者でその居住者と生計を一にするもの（第五十七条第一項（事業に専従する親族がある場合の必要経費の特例等）に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第三項に規定する事業専従者に該当するもの（第三十三号の四において「青色事業専従者等」という。）を除く。）…
Open this provisionAmount of Taxes Withheld
a public pension or retirement package paid to a Resident who has submitted a return for Dependents, etc. by a recipient of a public pension or retirement package by the person paying the public…
公的年金等の受給者の扶養親族等申告書を提出した居住者に対し、その提出の際に経由した公的年金等の支払者が支払う公的年金等（次号及び第三号に掲げるものを除く。） 次に掲げる金額の合計額に当該公的年金等の金額に係る月数を乗じて計算した金額
Open this provisionAmount of Taxes Withheld
farmers' old-age pension set forth in Article 18, item (i) (Types of Benefits) of the Act on the Farmers Pension Fund, Independent Administrative Agency…
独立行政法人農業者年金基金法第十八条第一号（給付の種類）に掲げる農業者老齢年金その他の政令で定める公的年金等（以下この号及び第五号において「農業者老齢年金等」という。）の支払を受ける居住者で当該農業者老齢年金等について公的年金等の受給者の扶養親族等申告書を提出したものに対し…
Open this provisionAmount of Taxes Withheld
retirement pension set forth in Article 74, item (i) (Types of Retirement and Other Pension Benefits) of the National Public Officers Mutual Aid Association Act…
国家公務員共済組合法第七十四条第一号（退職等年金給付の種類）に掲げる退職年金その他の政令で定める公的年金等（以下この号及び第六号において「退職年金等」という。）の支払を受ける居住者で当該退職年金等について公的年金等の受給者の扶養親族等申告書を提出したものに対し…
Open this provisionSpecial Spousal Deduction
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…
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…
Open this provisionSpecial Spousal Deduction
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
Open this provisionResident
「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
spouse for withholding deductionmachine translation
「源泉控除対象配偶者」
The spouse of a resident whose total income is 9 million yen or less, who shares the resident's household budget, is not paid as a full-time worker in the resident's business, and has total income of 950,000 yen or less.
Defined inArticle 2, paragraph (1), item (xxxiii-4)· applies throughout the law
Tax Return
「確定申告書」
A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.
Defined inArticle 2, paragraph (1), item (xxxvii)· applies throughout the law
determinationmachine translation
「決定」
A determination of tax under Article 25 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) fixes the tax base and tax of someone who should have filed a return and did not; in the Articles this definition lists, the word is used in another sense.
Defined inArticle 2, paragraph (1), item (xliv)· applies throughout the law, except in Articles 19, 44-2, 52, 57-4, 151-4, 159, 160 and 228-2
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)