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.
配偶者控除を受けるには、配偶者の年間所得が一定額以下である必要があります。
To receive the spousal tax exemption, the spouse's annual income must be below a certain amount.
Compound of 配偶者 (spouse) + 控除 (deduction, exemption).