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.
- Conditions for spouse exemption and special exemption for spouses
- Survey for spouse exemption and special exemption for spouses
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).

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).
