When registering a spouse from "Manage employees > Settings > Family members", if "Yes" is selected for "Tax deduction eligible wife/family member?", "Spouse eligible for salary monthly tax deductions" will be displayed.
”Spouses eligible for salary monthly tax deductions” must be classified according to their own and their spouse's income.
【Differences by settings】
■Tax deduction eligible wife “Yes” Spouses eligible for salary monthly tax deductions “Yes”
■Tax deduction eligible wife “Yes” Spouses eligible for salary monthly tax deductions “No”
【Differences by settings】
■Tax deduction eligible wife “Yes” Spouses eligible for salary monthly tax deductions “Yes”
The number of tax dependents will be counted as 1 each month for tax calculations.
(Total income of the applicant is less than 9 million yen (annual salary income of 10.95 million yen or less), and the spouse who makes a living with the applicant has a total income of 950,000 yen or less (annual salary income of 1.5 million yen or less).
■Tax deduction eligible wife “Yes” Spouses eligible for salary monthly tax deductions “No”
The number of tax dependents is not counted as the number of monthly dependents but is calculated as tax dependents at the time of year end tax.
(In cases other than the above where the spouse is a tax dependent
Example 1: The individual's total income is 9,000,000 yen and the spouse who makes a living with the individual's total income is 960,000 yen.
Example 2: The individual's total income is 10,000,000 yen and the spouse who makes a living together with the individual has a total income of 0 yen.)
※If the income of the applicant exceeds 10 million yen, the answer to both questions is "No" regardless of the income of the spouse.
But if the spouse is disabled (income of less than 480,000 yen), the following applies.
Tax deduction eligible wife “Yes” Spouses eligible for salary monthly tax deductions “No”
Select from "Normal disability/Special disability/Living together, special disability" in the disability exemption.
※If the spouse's income exceeds 1,330,000 yen (annual salary income of 2,010,000 yen), both are "No".
Click here for the Japanese version of this manual.
配偶者登録時の「給与の税源泉控除対象配偶者」について