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Q

How are part-time income and taxes relate to?

Final update date February 2, 2023

Q
I'm a salaried worker, but my wife has been working part in a florist since 2022. How does my wife's part relate to the tax of our couple? My wife's part-time income is 1.02 million yen, and my annual income is 5 million yen in salary income.
A

First, let's take a look at whether your wife's part income is taxed, and then whether there are spouse deductions or special spouse deductions that are deducted from your income in your own tax calculation.

How much is the tax?

Taxes on income and income include income tax and resident tax.

Income tax

Under the Income Tax Law, part-time income is regarded as employment income, and taxes are calculated in the same way as ordinary salarymen, but the remaining amount obtained by subtracting the employment income deduction from the salary income is the basic deduction (480,000 yen) ) Is not subject to income tax.
In other words, the "minimum taxable minimum" of salary earners in income tax is as follows.

(Salary income deduction) 550,000 yen + (basic deduction) 480,000 yen = (minimum taxable limit) 1.03 million yen

In the case of question, income tax is not levied because the income amount is less than 1,030,000 yen.

Resident tax

On the other hand, there is a "tax-exempt system" for resident tax, and the limit is 450,000 yen in the case of Yokohama City.
In other words, if the salary income is less than the sum of the employment income deduction and the tax exemption limit (450,000 yen) (1 million yen), residence tax will not be levied.

(Salary income deduction) 550,000 yen + (tax-exempt limit) 450,000 yen = 1 million yen

In the case of your question, residence tax will be levied because the amount of income exceeds 1 million yen.
In this case, the residence tax will be levied the year following the year of income, so in this case, it will be taxed as the 2023 resident tax.

Spouse deductions are subject to spouse deductions

If the spouse's salary income is 480,000 yen or less (salary income of 1,030,000 yen) or less and the total income of the person is 10 million yen or less, the spouse deduction that can be deducted from your income. Subject to
Your wife's income is 470,000 yen (salary income of 1.02 million yen-salary income deduction of 550,000 yen), and your income is 3.56 million yen (salary income 5 million yen-salary income deduction 1.44 million yen) Therefore, you can receive a spouse deduction (income tax 380,000 yen, resident tax 330,000 yen).

Special spouse deductions are subject to special spouse deductions

The special spouse deduction is based on the spouse whose part-time income exceeds 1,030,000 yen from the application of the spouse deduction and the sudden change in the deduction, and taking into account the spouse's contribution to income earned. It was established by the tax reform in September 1987, and was reviewed by the tax reform in 2018.
This special deduction is applicable to the requirement that the total income of the person receiving the deduction is 10 million yen or less, as in the conditions for applying the spouse deduction.
Your wife's part-time income during 2022 is 1.02 million yen and your salary income is 5 million yen, so the spouse deduction will be applied to the income tax for 2022 and the residence tax for 2023.
※ If a taxpayer whose previous year's income was only salary and a total income of more than 10 million yen and has a spouse who does not have income to make a living, it is necessary to file a taxpayer or spouse's personal municipal tax May be. For more information, please contact your local Tax Division City Tax Section.

Contact information

If you have any questions, please contact your ward office.

                                                                                                                                                                                                                                                    
Tax Division City Tax Section
Ward OfficeWindowPhone numberE-Mail address
Aoba Ward55th floor, 3rd Floor, Aoba Ward Office045-978-2241ao-zeimu@city.yokohama.jp
Asahi Ward28th floor, Asahi Ward Office Main Building045-954-6043as-zeimu@city.yokohama.jp
Izumi Ward304th Floor, Izumi Ward Office045-800-2351iz-zeimu@city.yokohama.jp
Isogo WardIsogo Ward Office 3F, 34th Floor045-750-2352is-zeimu@city.yokohama.jp
Kanagawa Ward325, 3rd Floor, Kanagawa Ward Office Main Building045-411-7041kg-zeimu@city.yokohama.jp
Kanazawa Ward304th Floor, Kanazawa Ward Office045-788-7744kz-zeimu@city.yokohama.jp
Konan Ward3rd floor, Konan Ward Office045-847-8351kn-shiminzei@city.yokohama.jp
Kohoku Ward3rd floor, Kohoku Ward Office045-540-2264ko-zeimu@city.yokohama.jp
Sakae Ward30th floor, 3rd floor of Sakae Ward Office Main Building045-894-8350sa-zeimu@city.yokohama.jp
Seya Ward33rd floor, Seya Ward Office045-367-5651se-zeimu@city.yokohama.jp
Tsuzuki Ward  Tsuzuki Ward   Office 3F, 34th Floor045-948-2261tz-zeimu@city.yokohama.jp
Tsurumi Ward4th floor, Tsurumi Ward Office045-510-1711tr-zeimu@city.yokohama.jp
Totsuka Ward7th floor, Totsuka Ward Office045-866-8351to-zeimu@city.yokohama.jp
Naka Ward43rd floor, 4th floor of Naka Ward Office Main Building045-224-8191na-zeimu@city.yokohama.jp
Nishi WardNishi Ward Office 4F, 44th floor045-320-8341ni-zeimu@city.yokohama.jp
Hodogaya Ward26th Floor, Hodogaya Ward Office Main Building045-334-6241ho-zeimu@city.yokohama.jp
Midori Ward35th floor, Midori Ward Office045-930-2261md-zeimu@city.yokohama.jp
Minami Ward33rd floor, Minami Ward Office045-341-1157mn-zeimu@city.yokohama.jp

Inquiries to this page

Tax Division, Finance Bureau Chief Tax Department (We cannot answer consultations on individual taxation details and declarations. Please contact your ward office Tax Division.)

Telephone: 045-671-2253

Telephone: 045-671-2253

Fax: 045-641-2775

E-mail address: za-kazei@city.yokohama.jp

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Page ID: 844-678-477

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