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配偶者控除
はいぐうしゃこうじょ · haigūsha kōjo

配偶者控除 meaning: spouse deduction

What it is

A tax reduction for people with a low-income spouse. Above the limit there is a smaller deduction, the 配偶者特別控除.

When you see it

In the year-end adjustment.

What to do

Write your spouse's expected income on the year-end form 基・配・特・所.

Related terms

扶養控除dependent deduction基礎控除basic deduction年末調整year-end adjustment

General explanation, for guidance. Rules and amounts change: confirm with the responsible office.

Self-service tool. Results are estimates based on official tables. They do not replace advice from the responsible public office.
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