I was office worker, but wife came to go from 2019 (2019) to neighboring drugstore for part-time job. How will part-time job of wife affect tax of Mr. and Mrs. us? 1.02 million yen, my yearly income are salary incomes, and part income of wife is 5 million yen.
At first, we will be accompanied in tax calculation of your own next whether tax depends on part income of wife whether there is application of subtracted spousal deduction and special spousal deduction from income.
From income how much as for the tax
Tax on income and income includes income tax and residence tax.
In Income Tax Law, we are considered to be earned income and will calculate tax in the same way as general office worker, but part income does not suffer from income tax when the remainder that deducted earned income deduction from the amount of salary income is the basics deduction (380,000 yen) or less.
In other words, "lowest taxable limit" of salaried employee in income tax is as follows.
(earned income deduction) 650,000 yen + (basic deduction) 380,000 yen = (lowest taxable limit) 1.03 million yen
As income amount of money is 1.03 million yen or less, with case of question, it does not take income tax.
On the other hand, residence tax includes "tax exemption system", and the limit is 350,000 yen.
In other words, residence tax is not levied when the amount of salary income is amount of money (1 million yen) that added up earned income deduction and tax-free limit (350,000 yen) or less.
(earned income deduction) 650,000 yen + (tax-free limit) 350,000 yen = 1 million yen
Because income amounts of money exceed 1 million yen with case of question, residence tax is levied.
In this case as residence tax is levied in the next year of year that there was of income, we are taxed for residence tax in 2020 with this case.
Becoming a target of spousal deduction
If earned income is 380,000 yen (with salary income amount of money 1.03 million yen) or less, we become a target of spousal deduction that can subtract income tax, residence tax from your income together.
As income of your wife is 370,000 yen, we can get spousal deduction (income tax 380,000 yen, residence tax 330,000 yen) in calculation of your income tax, residence tax.
Becoming a target of special spousal deduction
Part incomes relieved that application of spousal deduction disappeared to spouse more than 1.03 million yen, and subtraction changed suddenly, and, also, special spousal deduction was established by the taxation system revision of September, 1987 in consideration of contribution of spouse for katoku of income.
The system is such that deduction diminishes gradually according to sum of income of spouse as for the special spousal deduction.
(for income tax for a maximum of 380,000 yen, residence tax a maximum of 330,000 yen)
In what can receive application of this special subtraction, it is done with requirements as well as application condition of spousal deduction that income of the person receiving subtraction is 10 million yen (with salary income amount of money about 12.2 million yen) or less.
As part income in 2019 (2019) of your wife is 1.02 million yen, about income tax for 2019 (2019) and residence tax in 2020, spousal deduction is applied each.