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How to use guide for employees

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

対象:
労務管理プラン（旧スモールプラン）人事・労務エッセンシャルプラン（旧スタンダードプラン）プロフェッショナルプラン¥0プランHRストラテジープラン

This page explains the conditions to receive spouse exemption and special exemption for spouses and the related screens during the survey.

目次

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.

  • Sharing living expenses with the survey respondent
  • Your spouse's annual total earnings amount is 480,000 yen or less
  • Your spouse has never received payment in salary even once during that year as a family employee of a blue return taxpayer, or they are not a family employee of a white return 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.

  • Sharing living expenses with the survey respondent
  • Annual total earnings amount is between 480,000 yen and 1.33 million yen inclusive
  • Your spouse has never received payment in salary even once during that year as a family employee of a blue return taxpayer, or they are not a family employee of a white return taxpayer
  • Special exemption for spouses has not been applied to your spouse

Survey for spouse exemption and special exemption for spouses

For question 26: "Do you have a spouse?" answer "Yes"

※ Please answer "Yes" even if your spouse passed away this year (2021).

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For question 54: "Please enter information about your spouse," select "This year" or "This year and next year"

The conditions to receive spouse deductions are that you select [This year] or [This year and next year] for [Years my spouse has been my dependent] and their annual total earnings amount is 480,000 yen or less.

Employees to which Column 乙 (Otsu) applies and who have a total earnings amount that exceeds 10 million yen are not considered to be dependents.

※ Please answer [This year] if your spouse passed away this year (2022).

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