配はい偶ぐう者しゃ控こう除じょ

noun

spousal tax exemption; spouse deduction

A Japanese income tax deduction for a taxpayer whose spouse earns below a certain income threshold. Primarily used in tax and legal contexts.

• 配はい偶ぐう者しゃ控こう除じょを受うけるには、配はい偶ぐう者しゃの年ねん間かん所しょ得とくが一いっ定てい額がく以い下かである必ひつ要ようがあります。

  To receive the spousal tax exemption, the spouse's annual income must be below a certain amount.