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Year-End Adjustment

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

Subject:
労務管理プラン人事・労務エッセンシャル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

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 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.

  • 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 more than 480,000 yen and 1.33 million 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 has not been applied to your spouse

Correcting the survey for spouse exemption and special exemption for spouses

1. Answer [Yes (はい)] to question 26 “Do you have a spouse? (配偶者はいますか?)” during confirmation of your marital status

2. Select [This year (今年扶養する)] or [This year and next year (両年扶養する)] for question 54 “Please enter information about your spouse (配偶者の情報を入力してください)” when entering your spouse’s information

The conditions to receive spouse deductions are that you select [This year (今年扶養する)] or [This year and next year (両年扶養する)] for [Years my spouse has been my dependent (偶者を扶養対象とする年)] and their annual total earnings amount is 480,000 yen or less (total earnings amount is more than 480,000 yen and 1.33 million yen or less for special exemption for spouses).

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.