Tax Guide for Married Couples in Japan: 配偶者控除 and Beyond

No joint filing in Japan 個人単位の申告制度

If you are used to the US, UK, or many other countries where married couples can file taxes jointly, Japan works differently. Japan has no joint filing system. Each individual files their own tax return (確定申告) or has their own year-end adjustment (年末調整) independently. Your spouse's income is on their return, and your income is on yours.

This means there is no "married filing jointly" rate, no income splitting between spouses, and no combined return. However, Japan compensates for this with a system of spousal deductions that can significantly reduce the higher-earning spouse's tax burden — provided the lower-earning spouse stays below certain income thresholds.

To claim any spousal deduction, you must meet these basic requirements:

• You are legally married (婚姻届を出した配偶者). Common-law partnerships and 事実婚 (de facto marriages) do not qualify.
• You and your spouse are living together or you are supporting them financially (生計を一にしている). This includes spouses living abroad in many cases.
• Your spouse is not a business partner (事業専従者) receiving salary from your sole proprietorship under the 青色申告 or 白色申告 special provisions.
• Your own total income (合計所得金額) must be ¥10,000,000 or less (roughly ¥12,950,000 in salary income before deductions).

配偶者控除 はいぐうしゃこうじょ — Spouse deduction

Under 所得税法第83条, if your spouse's total income (合計所得金額) is ¥480,000 or less, you can claim the full 配偶者控除. For a salaried spouse, this ¥480,000 in "total income" corresponds to a salary (給与収入) of ¥1,030,000 or less — because the ¥550,000 employment income deduction (給与所得控除) reduces the gross salary to the net income figure.

This is the origin of the famous 103万円の壁 ("1.03 million yen wall") — the threshold below which a salaried spouse's income qualifies for the full deduction.

Deduction amounts by your income

The amount of 配偶者控除 you can claim depends on your own income level (the higher-earning spouse). The deduction decreases as your income rises:

Tax savings calculation: The deduction reduces your taxable income, not your tax directly. For someone in the 20% income tax bracket, a ¥380,000 deduction saves ¥76,000 in income tax. Add the 10% resident tax (住民税) savings (slightly different calculation, typically ¥330,000 deduction), and the total tax savings is roughly ¥109,000 per year.

配偶者特別控除 はいぐうしゃとくべつこうじょ — Special spouse deduction

What if your spouse earns more than ¥480,000 in total income (over ¥1,030,000 in salary)? As long as their income stays under ¥1,330,000 (salary under ¥2,015,999), you can still claim the 配偶者特別控除 (special spouse deduction) under 所得税法第83条の2. The deduction amount gradually decreases as your spouse's income increases.

This creates a smooth phase-out rather than a cliff. The table below shows the deduction for a taxpayer whose own total income is ¥9,000,000 or less (the most common case):

The income walls 年収の壁

Japan's tax and social insurance systems create several invisible "walls" (壁) — income thresholds where crossing over by even ¥1 can trigger significantly higher taxes or social insurance premiums. These walls are the reason many part-time workers in Japan deliberately limit their hours. As a couple, understanding these walls is essential for household tax planning.

Social insurance for spouses 配偶者の社会保険

Japan's social insurance system provides a significant benefit to dependent spouses: Category 3 insured status (第3号被保険者). This is separate from the tax deductions above and applies to pension and health insurance.

Category 3 status — free pension and health insurance

If the higher-earning spouse is enrolled in 厚生年金 (employee pension) through their employer, and the lower-earning spouse earns less than ¥1,300,000/year (or ¥1,800,000 if the dependent spouse is disabled or aged 60+), the lower-earning spouse qualifies as a 第3号被保険者 (Category 3 insured person).

What Category 3 status provides:

• 国民年金 coverage with zero premiums. The dependent spouse is enrolled in the national pension system and earns pension credit toward their retirement benefit — without paying the ~¥16,980/month premium. This is worth approximately ¥203,760 per year.
• Health insurance coverage under the working spouse's plan. The dependent spouse receives a health insurance card (被扶養者証) under the working spouse's 健康保険, with no additional premium. Same 70% coverage, same benefits.
• No additional cost to the working spouse. The working spouse's 厚生年金 and 健康保険 premiums do not increase because they have a Category 3 dependent. The cost is absorbed by the system as a whole.

What happens when you exceed ¥1.3M

If the lower-earning spouse's annual income exceeds ¥1,300,000, they lose Category 3 status and must enroll in their own social insurance:

• If eligible for 厚生年金: If they work enough hours at a qualifying employer, they enroll in their employer's 社会保険 (combined 厚生年金 + 健康保険). The total premiums are roughly 15% of salary, split with the employer.
• If not eligible for 厚生年金: They must enroll in 国民年金 (~¥16,980/month) and 国民健康保険 (varies by municipality and income, but typically ¥80,000-200,000/year). The combined cost can easily be ¥280,000-400,000/year.

Optimal strategies for couples 世帯の税金最適化

Here are practical strategies for different household situations:

Strategy 1: One high earner + non-working or part-time spouse

If one spouse earns a full salary and the other works part-time or not at all, the key question is: how much should the part-time spouse earn?

• Safest target: under ¥1,030,000/year. No income tax, full 配偶者控除 for the working spouse, Category 3 pension and health insurance. Maximum household benefit.
• Second-best target: under ¥1,060,000/year. Minimal income tax, still below the social insurance threshold (if working at a small company). Still qualifies for Category 3.
• Avoid: ¥1,060,000 — ¥1,600,000/year. This is the "dead zone" where social insurance costs eat into the additional income, potentially leaving the household worse off.
• If earning more: aim for ¥1,600,000+. Once past the dead zone, additional income starts to outpace the extra costs. If you're going to cross the walls, cross them decisively.

Strategy 2: Both spouses working full-time

If both spouses earn substantial salaries (both over ¥2M), spousal deductions likely don't apply. Focus on:

• Maximize iDeCo contributions for both spouses — each person can contribute up to ¥23,000/month (company employee) or ¥68,000/month (self-employed), reducing taxable income significantly.
• ふるさと納税 (hometown tax) for both spouses separately, based on each person's individual income and tax liability.
• Medical expense deduction (医療費控除): Claim on whichever spouse's return provides the greater tax benefit (usually the higher earner, but not always — it depends on the tax bracket and the 10万円 threshold).
• NISA accounts: Each spouse can open their own 新NISA account with up to ¥3,600,000/year in combined つみたて and 成長 investment slots. A couple can invest up to ¥7,200,000/year tax-free.

Strategy 3: Freelancer + employed spouse

If one spouse is a freelancer (個人事業主) and the other is a company employee:

• The freelancer's "income" for deduction purposes is their 事業所得 (business income) after expenses — not gross revenue. If the freelancer's total income after all business deductions (including 青色申告特別控除 of ¥650,000) is ¥480,000 or less, the employed spouse can still claim 配偶者控除.
• The freelancer cannot be the employed spouse's 事業専従者 (business employee) and simultaneously qualify for the spousal deduction.
• Health insurance: If the freelancer earns little, they can be a dependent under the employed spouse's 健康保険. If they earn more, they must enroll in 国民健康保険 separately.

Special considerations for international couples 国際カップルの注意点

Many FinBuddy readers are in international marriages — one spouse is Japanese, the other is a foreign national, or both are foreign nationals living in Japan. Here are the specific issues to watch for:

Spouse living abroad (海外に住む配偶者)

If your spouse lives in another country (e.g., you're in Japan on a work visa while your spouse remains in your home country), you can still claim 配偶者控除 — as long as you are financially supporting them ("生計を一にしている"). However, since the 2023 tax year reform, you must provide:

• Proof of relationship: Marriage certificate (戸籍謄本 or equivalent foreign document with Japanese translation)
• Proof of remittance: Bank transfer records showing you sent money to support your spouse (送金関係書類)
• Age restriction (since 2023): For non-resident dependents aged 30-69 who are not disabled and not studying, the deduction is no longer available unless you can prove you sent ¥380,000+ in remittances during the tax year. This was a major rule change aimed at curbing claims for overseas relatives.

Tax treaty implications

Japan has tax treaties with over 70 countries. While these treaties primarily deal with preventing double taxation of income, they can affect couples in specific situations:

• Pension income: If one spouse receives a pension from another country while living in Japan, the tax treaty determines which country has taxing rights. In many treaties, pension income is only taxable in the country of residence (Japan), but government pensions may be taxable only in the source country.
• Investment income: Dividends and interest from foreign accounts may be subject to reduced withholding rates under the tax treaty, but must still be declared in Japan if you are a tax resident.
• US citizens in Japan: The US taxes its citizens on worldwide income regardless of residence. A US citizen married to a Japanese spouse may face complex dual-filing obligations. The Japan-US tax treaty provides foreign tax credits to prevent double taxation, but the compliance burden is significant.

Different visa statuses

The type of visa your spouse holds can affect work limitations and therefore income walls:

• Spouse visa (配偶者等): No work restrictions. Your spouse can work full-time or part-time in any field.
• Dependent visa (家族滞在): Limited to 28 hours/week of work with a 資格外活動許可 (work permit). This effectively caps income at roughly ¥1.1-1.4M/year, often naturally keeping your spouse below the income walls.
• Permanent residency (永住権): No work restrictions. Both spouses have full flexibility to optimize their income levels.

FAQ よくある質問

Can either spouse claim the deduction, or only the higher earner?

Either spouse can claim the deduction for the other, as long as the conditions are met. In practice, the higher earner typically claims it because the deduction saves more tax at a higher marginal rate. However, there is no legal requirement that the higher earner must be the one to claim.

We got married partway through the year. Can I still claim?

Yes. The eligibility for 配偶者控除 is determined based on your status as of December 31 of the tax year. If you are married on December 31 and your spouse meets the income threshold for that full calendar year, you can claim the full deduction — even if you married on December 30.

My spouse has investment income (NISA, stocks). Does that count toward the income threshold?

It depends on the account type. Profits in a NISA account are tax-free and do not count toward the income threshold. Profits in a 特定口座 (source-separated) with 源泉徴収あり are not included if your spouse chooses not to file a return for them. However, profits in a 一般口座 or 特定口座 without source separation must be reported and do count toward the income threshold.

Can same-sex couples claim 配偶者控除?

As of 2026, Japan does not legally recognize same-sex marriage at the national level, and the tax code requires a legally registered spouse (法律上の配偶者). Partnership certificates (パートナーシップ証明書) issued by some municipalities do not qualify for 配偶者控除. Some municipalities offer limited local benefits, but the national tax deduction is not available to same-sex couples under current law.

My spouse is a freelancer with high revenue but low profit. Which number matters?

The total income (合計所得金額) is what matters — not revenue (売上). For a freelancer, this is revenue minus necessary expenses minus the 青色申告特別控除 (if applicable). So a freelancer with ¥5,000,000 in revenue but ¥4,600,000 in expenses has a total income of ¥400,000 — well within the ¥480,000 threshold for 配偶者控除.

I forgot to claim the spousal deduction. Can I get it retroactively?

Yes. You can file an amended return (更正の請求) to claim deductions you missed, going back up to 5 years. If you were eligible for 配偶者控除 or 配偶者特別控除 in a previous year but didn't claim it, submit the amended return to your tax office to receive the refund.

Does 配偶者控除 also reduce my resident tax (住民税)?

Yes. There is a separate 配偶者控除 for 住民税 (resident tax), but the amounts are slightly different. The standard 住民税 spousal deduction is ¥330,000 (vs ¥380,000 for income tax). At the standard 10% resident tax rate, this saves an additional ¥33,000 per year. You do not need to apply separately — it is automatically applied when your 住民税 is calculated based on your income tax filing.