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Basic & Spousal Deductions·지원 코드PAY-019

Basic Deduction & Spouse Deduction

Basic deduction (up to ¥480,000) and spouse-related deductions based on the spouse's income.

【Basic Deduction (基礎控除)】

Up to ¥480,000 deduction if your total income is ¥24M or less (phases out at higher incomes). For salary-only income, the cutoff is roughly ¥25.95M gross.

【Spouse Deduction (配偶者控除)】

If your spouse's net income is ¥480,000 or less (gross ≤ ¥1.03M) and your own income is ≤ ¥10M, you qualify for up to ¥380,000 deduction (¥480,000 if spouse is 70+).

【Spouse Special Deduction (配偶者特別控除)】

Phases in when spouse's income is ¥480,001–¥1.33M and your income is ≤ ¥10M. Common for spouses earning ¥1.03M–¥1.50M.

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관련 문서

Year-End Tax Adjustment

Annual process to reconcile income tax withheld from salaries throughout the year.

Dependent Deduction & Qualifying Relatives

Deductions for qualifying dependent relatives vary by age and income. Even under-16 dependents must be entered for resident tax purposes.

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Submitting the Dependent Deduction Declaration

Submit or update your dependent deduction form (源泉徴収) through the employee portal.

Year-End Tax Adjustment

Annual process to reconcile income tax withheld from salaries throughout the year.

Year-End Tax Adjustment: Full Schedule & Roles

Year-end tax adjustment is a critical payroll task concentrated in November–December. Understand the full flow: eligibility checks, collecting declarations, calculations, and issuing withholding statements.

How to Claim the Mortgage Tax Deduction in Year-End Adjustment

The mortgage tax deduction requires a final tax return in year 1, but from year 2 onward it can be handled entirely through year-end adjustment. Learn how to read the balance certificate and fill in the form.

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Submitting the Dependent Deduction Declaration

Submit or update your dependent deduction form (源泉徴収) through the employee portal.

How to Claim the Mortgage Tax Deduction in Year-End Adjustment

The mortgage tax deduction requires a final tax return in year 1, but from year 2 onward it can be handled entirely through year-end adjustment. Learn how to read the balance certificate and fill in the form.

Basic Deduction and Employment Income Deduction

How basic deduction and employment income deduction are calculated.

Calculating Employment Income Deduction and Basic Deduction

Understanding employment income deduction and basic deduction in year-end adjustment.

Spouse Deduction and Special Spouse Deduction

How to calculate spouse deduction and the special spouse deduction.

Difference Between Spouse Deduction and Special Spouse Deduction

How spouse deduction and special spouse deduction differ in eligibility and amounts.

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