There are several income deductions, such as the deduction for social security premiums, exemption for spouses, exemption for dependents, and the basic exemption.
If you are a non-resident for the entire year, note that only the basic exemption, deduction for casualty losses, and deduction for donations apply to you.
Here, we will briefly explain what the spouse and dependent exemptions are.
1.What is the spouse exemption?
In short, if your total income is 10,000,000 yen or less, and you have a spouse living in the same household with an income of 480,000 yen or less, you may qualify for this exemption.
The amount of the exemption varies depending on your total income and your spouse’s age.
| Your total income | Amount of the exemption(Unit:Yen) |
| 9,000,000 yen or less | 380,000 |
| *if spouse is 70+ | *480,000 |
| 9,000,001 yen to 9,500,000 yen | 260,000 |
| *if spouse is 70+ | *320,000 |
| 9,500,001 yen to 10,000,000 yen | 130,000 |
| *if spouse is 70+ | *160,000 |
*if your spouse is 70 years or older
Please note that if a spouse is a family business employee for those filing blue or white returns, the spouse exemption may not apply.
If your spouse’s income is between 480,001 yen and 1,330,000 yen, you may qualify for the special spouse exemption.
2.What is the dependent exemption?
You may claim a dependent exemption if you have eligible dependents living in the same household, aged 16 or older (excluding your spouse), with an income of 480,000 yen or less.
The amount of the exemption differs according to your dependent’s age:
| Age | Exemption Amount(Unit:Yen) |
| 16 – 18 | 380,000 |
| 19 – 22 | 630,000 |
| 23 – 69 | 380,000 |
| 70+ | 480,000 |
| 70+* | 580,000 |
*If 70+ years old and a direct ascendant (e.g., parent) living together, an additional 100,000 yen applies.
Please also note that if a dependent is an employee of a family business for those filing blue or white returns, the exemption for dependents may not apply.
The determination of whether someone qualifies as a spouse or a dependent is based on their status as of December 31 of the relevant year; however, in cases where an individual changes from resident to non-resident without appointing a tax agent, it depends on their situation at the time of leaving Japan.
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