noun
annual income threshold (affecting taxes or social insurance)
Refers to a specific income level where tax or social insurance burdens increase, often discussed in the context of part-time workers adjusting hours to stay below the threshold.
パートで働く主婦は、年収の壁を超えないように勤務時間を調整している。
Housewives working part-time adjust their working hours so as not to exceed the annual income threshold.
年収の壁が引き上げられれば、もっと働ける人が増えるだろう。
If the annual income threshold is raised, more people will be able to work more.
扶養控除 (dependent deduction) is a tax benefit often lost when exceeding the 年収の壁, making it a key concept related to this threshold.
Compound of 年収 (annual income) + の (possessive particle) + 壁 (wall), literally 'wall of annual income'. The term metaphorically describes an income barrier that triggers higher tax or social insurance payments.