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Basic & Spousal Deductions·Support CodePAY-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.

basic deductionspouse deductiondependent spouseincome limit

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