2017 Tax Reform – Spouse Deduction and Special Spouse Deduction


Taxpayers who earn annual salary over JPY 12.2M will not be eligible for spouse deduction.

In case of taypayers who earn annual salary less than JPY 12.2M, the amounts of these deductions will be changed depends on taxpayer’s and spouse’s incomes.

This amendment will be applied from 2018 onwards for national income tax, 2019 onwards for inhabitant tax.

If you want to know more details concering this tax reform, please feel free to contact us.