Q. If spouse deductions have not been applied, how do I correct the survey?

A. Please check the conditions to receive the deductions and then correct your answers in the survey.

Please check the conditions for spouse exemption and special exemption for spouses shown below, and then correct your answers in the survey if applicable.

Conditions for spouse exemption and special exemption for spouses

Spouse exemptions

If you have a spouse that meets all the requirements below as of December 31 of that year, you can receive deductions based on the total earnings amount of the survey respondent.

• Employee annual total earnings are 10 million yen or less (employment income is 11.95 million yen or less)
• Sharing living expenses with the survey respondent
• Your spouse’s annual total earnings amount is 580,000 yen or less
• They have not received any salary payments as a family employee (事業専従者) of a blue return (青色申告) taxpayer during that year and they are not a family employee (事業専従者) of a white return (白色申告) taxpayer

Special exemption for spouses

Even if you do not receive a spouse exemption, you may receive a deduction for a fixed amount based on your spouse's earnings amount. This is referred to as special exemption for spouses.

The requirements for special exemption for spouses are as follows.

• Employee annual total earnings are 10 million yen or less (employment income is 11.95 million yen or less)
• Sharing living expenses with the survey respondent
• Your spouse’s annual total earnings are over 580,000 yen, up to 1.33 million yen
• They have not received any salary payments as a family employee (事業専従者) of a blue return (青色申告) taxpayer during that year and they are not a family employee (事業専従者) of a white return (白色申告) taxpayer
• Special exemption for spouses has not been applied to your spouse

Correcting the survey for spouse exemption and special exemption for spouses

1. Answered [Yes] to Question 26 (Confirmation of your marital status): “Are you married? (配偶者はいますか？)”

2. Selected [This year] or [This year and next year] for question 54 “Please enter the information about your spouse (配偶者の情報を入力してください)”.

The conditions to receive spouse deductions are that you select [This year] or [This year and next year] for [Year to claim spouse as a dependent] and their annual total earnings do not exceed 580,000 yen (total earnings are over 580,000 yen and up to 1.33 million yen for special exemption for spouses).

Note: If you select [This year and next year] but the dependent’s estimated earnings for next year might exceed the maximum amount, select [This year] instead. Because for next year we only check a tax deduction at the source (due to spouse's status) is applicable. We do not determine whether they qualify for the Special Spouse Exemption.

Employees to which Column 乙 (Otsu) applies and who have a total earnings amount that exceeds 10 million yen are not eligible for dependent deductions.