"How much can my spouse earn from a part-time job and still qualify for the deduction?" is a classic question for dual-income households. The answer: with salary income of ¥1,230,000 or less you get the spousal deduction, and even above that, up to about ¥1,600,000 you get the full ¥380,000 special spousal deduction (from 2025, i.e., the 2025 tax year onward). This article organizes the difference between the two deductions, the amount tables, the taxpayer's own income limit, and how they relate to the "income walls," all with National Tax Agency sources.
① Spousal deduction: applies when the spouse's total income is ¥580,000 or less (salary income of ¥1,230,000 or less if salary only). The deduction is up to ¥380,000 (¥480,000 for a spouse aged 70 or over)［National Tax Agency No.1191］.
② Special spousal deduction: applies on a sliding scale when the spouse's income is more than ¥580,000 up to ¥1,330,000. Up to income of ¥950,000 (salary income of about ¥1,600,000) the full ¥380,000 applies［National Tax Agency No.1195］.
③ Both require the taxpayer's own total income to be ¥10 million or less (salary income of about ¥11,950,000 or less). The deduction shrinks once income exceeds ¥9 million.
④ Separately from the tax walls, there are the social insurance walls (¥1,060,000 and ¥1,300,000). Their impact on take-home pay is larger, so be careful.
The difference between the spousal deduction and the special spousal deduction
Both are income deductions that lighten the tax of "a person who has a spouse with little income," and which one applies is determined by the spouse's income (earnings). Because the 2025 (Reiwa 7) reform set the minimum guarantee of the employment income deduction at ¥650,000, the criteria on a salary-income basis have changed［National Tax Agency reform special site］.
| Spousal deduction | Special spousal deduction | |
|---|---|---|
| Spouse's total income | ¥580,000 or less | More than ¥580,000 up to ¥1,330,000 |
| If salary income only | ¥1,230,000 or less | More than ¥1,230,000 up to about ¥2,010,000 |
| Deduction (taxpayer's income ¥9 million or less) | ¥380,000 (¥480,000 for a spouse aged 70 or over) | Up to ¥380,000 (full up to spouse's income of ¥950,000 = salary of about ¥1,600,000, then decreasing) |
| Taxpayer's income limit | Total income of ¥10 million or less (salary income of about ¥11,950,000 or less). Not available above ¥10 million | |
Quick reference table for deduction amounts (by the taxpayer's income)
Once the taxpayer's own income exceeds ¥9 million, the deduction decreases in stages［National Tax Agency No.1191］.
| Taxpayer's total income | Spousal deduction (general) | Spousal deduction (70 or over) | Special spousal deduction (when full) |
|---|---|---|---|
| ¥9 million or less | ¥380,000 | ¥480,000 | ¥380,000 |
| More than ¥9 million up to ¥9.5 million | ¥260,000 | ¥320,000 | ¥260,000 |
| More than ¥9.5 million up to ¥10 million | ¥130,000 | ¥160,000 | ¥130,000 |
| More than ¥10 million | Not available | ||
* The special spousal deduction decreases in stages up to ¥1,330,000 once the spouse's income exceeds ¥950,000 (for the detailed brackets, see the table in National Tax Agency No.1195).
How it relates to the "income walls" (a commonly misunderstood point)
- The tax wall is gentle: even if the spouse's income exceeds ¥1,230,000, the special spousal deduction continues on a sliding scale, so the household's take-home pay does not suddenly drop. Up to about ¥1,600,000, the household-side deduction stays at the full ¥380,000.
- What really matters is the social insurance wall: depending on the employer's size and so on, once you exceed ¥1,060,000 or ¥1,300,000 the spouse themselves incurs social insurance premiums (roughly ¥150,000 to ¥250,000 a year) and take-home pay temporarily falls. This is explained in detail in The ¥1.06 million and ¥1.30 million walls.
- The spouse's own income tax: after the 2025 reform, with salary income of ¥1,600,000 or less the spouse themselves owes no income tax either (basic deduction ¥950,000 + employment income deduction ¥650,000; for the 2025 and 2026 tax years). See also From the ¥1.03 million wall to the ¥1.23 million wall.
How to claim it (year-end adjustment / tax return)
Employees have it applied simply by entering the spouse's estimated income on the "Application for (Special) Exemption for Spouse of Employment Income Earner" at the year-end adjustment (How the year-end adjustment works). If you forgot to enter it, or if the spouse's income changed after the year-end adjustment, you can recover it through a tax return (a refund claim can be filed within five years). You can confirm whether it has been applied in the "(withholding) spouse eligible for exemption" field or the "amount of (special) exemption for spouse" field of your withholding tax slip.
FAQ
Up to how much part-time income can I earn and still get the spousal deduction?
From the 2025 (Reiwa 7) tax year onward, if the spouse's salary income is ¥1,230,000 or less (total income ¥580,000 or less), it qualifies for the spousal deduction. Even above ¥1,230,000, the special spousal deduction can be received on a sliding scale up to about ¥2,010,000, and up to about ¥1,600,000 it stays at the full ¥380,000.
If my wife's income exceeds ¥1,230,000, does take-home pay suddenly drop?
On the tax side it does not drop sharply, because the special spousal deduction is designed to continue gently. What greatly affects take-home pay is the social insurance wall (¥1,060,000 / ¥1,300,000); once exceeded, the spouse themselves incurs roughly ¥150,000 to ¥250,000 a year in social insurance premiums.
If the husband's income is high, can he not get the spousal deduction?
If the taxpayer's own total income exceeds ¥10 million (salary income of about ¥11,950,000), neither the spousal deduction nor the special spousal deduction applies. From above ¥9 million, the deduction decreases in stages: ¥380,000 → ¥260,000 → ¥130,000.
In a dual-income household where both spouses are full-time employees, can we still get it?
If the spouse's total income exceeds ¥1,330,000 (salary income of about ¥2,010,000), they are outside the scope, so in a full-time dual-income case neither usually qualifies. This deduction is a system for households that have a spouse with little income.
Sources of the data
- Spousal deduction (income requirement of ¥580,000 or less; deduction of ¥380,000 / ¥260,000 / ¥130,000; ¥480,000 for an elderly spouse): National Tax Agency No.1191 Spousal deduction (in Japanese)
- Special spousal deduction (income more than ¥580,000 up to ¥1,330,000; deduction table): National Tax Agency No.1195 Special spousal deduction (in Japanese)
- The 2025 (Reiwa 7) reform (review of the basic deduction and employment income deduction): National Tax Agency — On the review of the basic deduction, etc. (in Japanese)
* This article is general information, not tax advice. "Income" here is a conversion assuming salary only. For individual judgments, please confirm with a tax office or a tax accountant.