Japan’s Spousal Tax Break System: ＝(配偶者控除） Protecting or Damaging the Family? Mika Nishio

1.Introduction October 5 August 31 October 12 November 28 Very topical news October 5 August 31 October 12 November 28 (Asahi Shimbun 2016 a/b/c/d)

What is Spousal Tax Break? （配偶者控除）

・配偶者（spouse)…夫からみて妻を、妻からみて夫をいう語。 ・控除（deduction)…金額、数量などを差し引くこと。 特に、収入の一部または全部を課税対象から除外すること。 （明鏡国語辞典）

配偶者控除（ Spousal Tax Break) 妻や夫の年収が１０３万円以下の場合、 所得税額の基礎となる（年収）３８万円を差 し引くことができる制度。 妻の年収が103万円を超えてしまうと、 配偶者控除が適用されなくなり、 夫が払う所得税が多くなってしまう。 つまり、家族単位で払う税金も多くなる。 （Asahi Shimbun 2016 a/e)

　　　　　 Outline 1. Introduction 2. Defining Terms 3. Evidence for Protecting the Family 4. Evidence for Damaging the Family 5. Analysis 6. Conclusion 7. The Latest News about Spousal Tax Break

　　　　　 Outline 1. Introduction 2. Defining Terms 3. Evidence for Protecting the Family 4. Evidence for Damaging the Family 5. Analysis 6. Conclusion 7. The Latest News about Spousal Tax Break

　　　　　 Outline 1. Introduction 2. Defining Terms 3. Evidence for Protecting the Family 4. Evidence for Damaging the Family 5. Analysis 6. Conclusion 7. The Latest News about Spousal Tax Break

2. Defining Terms Protecting the family … Having good influence on the family financially, socially and psychologically Damaging the family … Having good influence on the family financially, socially and psychologically

Title Paraphrase Is the present Japan’s spousal tax break system really having good influence on the family financially, socially and psychologically?

　　　　　 Outline 1. Introduction 2. Defining Terms 3. Evidence for Protecting the Family 4. Evidence for Damaging the Family 5. Analysis 6. Conclusion 7. The Latest News about Spousal Tax Break

　　　　　 Outline 1. Introduction 2. Defining Terms 3. Evidence for Protecting the Family 4. Evidence for Damaging the Family 5. Analysis 6. Conclusion 7. The Latest News about Spousal Tax Break

3. Evidence for Protecting the Family 3-1) Giving the enough economic benefits 3-2) Creating much time that parent spend with children

3-1) Giving the enough economic benefits 3. Evidence for Protecting the Family 3-1) Giving the enough economic benefits

Difference: 1万円 The Best Point Not Giving Benefit 妻：所得税なし 夫：配偶者控除適用 妻：所得税あり 夫：配偶者控除不適用 ( Yomiuri Shimbun 2016)

3-1) Giving the enough economic benefits 3. Evidence for Protecting the Family 3-1) Giving the enough economic benefits Figure Protecting the family … Having good influence on the family financially, socially and psychologically 　　　　（National Institute of Population and Social Security Research 2015）

3-2) Creating much time that parent spend with children 3. Evidence for Protecting the Family 3-2) Creating much time that parent spend with children ・「妻とは『単なる扶養親族では な く 、家 事 、子 女 の 養 育 等 家 庭 の中 心 と な っ て (マ マ )夫 が 心 お き なく 勤 労 に い そ し め る た め の 働 き を し て お り 、そ の 意 味 で 夫 の 所 得 の 稼得に 大きな貢献をしている(税制調査会 1960:48）』者であるのだから、扶 養親族と見るのは不当である」 （Kitamura 28） ・昭和 36 年度改正当時の配偶者控除の控除額は、基礎控除と同額の ９万 円とされ、扶養控除（７万円）より高く設定されていたことから、 「内助の功」への評 価の表れと見ることができた。 （参議院事務局企画調整室 2014:17) Spousal Tax Break （配偶者控除） Independence The purpose of Spousal Tax Break = Making women live home! allowance for dependents （扶養控除） allowance for dependents （扶養控除）

3-2) Creating much time that parent spend with children 3. Evidence for Protecting the Family 3-2) Creating much time that parent spend with children 「３歳児神話説」 …「乳幼児期は母親の愛情が不可欠であり、母親が育児に専 念しないと子どもが寂しい思いをし、将来的にも取り返しのつか ない傷を残す」という考え方 Good for Children

3-2) Creating much time that parent spend with children 3. Evidence for Protecting the Family 3-2) Creating much time that parent spend with children Figure1 : The reason why retirement before birth More than 50％ Good for Mothers (Hirota 2006 146)

　　　　　 Outline 1. Introduction 2. Defining Terms 3. Evidence for Protecting the Family 4. Evidence for Damaging the Family 5. Analysis 6. Conclusion 7. The Latest News about Spousal Tax Break

　　　　　 Outline 1. Introduction 2. Defining Terms 3. Evidence for Protecting the Family 4. Evidence for Damaging the Family 5. Analysis 6. Conclusion 7. The Latest News about Spousal Tax Break

4. Evidence for Damaging the Family 4-1) Discouraging woman from working 4-2) Not applying to de-facto couples (事実婚の夫婦）

4-1) Discouraging woman from working じょ 「働き方改革」 ・配偶者控除は女性の就労拡大を抑　　　　　制している制度　 ・女性が就業調整をすることを意識せずに働くことができるようにするなど、多様な働き方に中立的な仕組みを作って行く必要がある （Asahi 2016a) Shinzō Abe

1/3 Wives adjust working time for Spousal Tax Break Table 1: The rate of each reason why part- time worker adjust working time 1/3 Wives adjust working time for Spousal Tax Break Damaging the family … Having good influence on the family financially, socially and psychologically Source: Ministry of Health, Labour and Welfare (2011)

4-2) Not applying to de-facto couples (事実婚の夫婦） Inequality between couples married legally and de-facto couples ( National Tax Agency)

4-2) Not applying to de-facto couples (事実婚の夫婦） De-facto couples cannot get Spousal Tax Break. Iｓ that inequality! Figure2: 内縁の夫婦についての見方 (世論調査　2012）

　　　　　 Outline 1. Introduction 2. Defining Terms 3. Evidence for Protecting the Family 4. Evidence for Damaging the Family 5. Analysis 6. Conclusion 7. The Latest News about Spousal Tax Break

　　　　　 Outline 1. Introduction 2. Defining Terms 3. Evidence for Protecting the Family 4. Evidence for Damaging the Family 5. Analysis 6. Conclusion 7. The Latest News about Spousal Tax Break

5-1. Analysis for Protecting the Family 3-1) Having the enough economic benefits ←　The wall of 1.03 million yen(103万円の壁）

5-1. Analysis for Protecting the Family 3-1) Having the enough economic benefits ←　The wall of 1.03 million yen(103万円の壁） The foremost wall (Ashahi Shimbun 2016 f)

5-1. Analysis for Protecting the Family 3-2) Getting much time that parent spend with children ←Not difference Children in home from Children in a nursery 「子どもたちの発達は、彼らが時間を過ごす状況に よらず、経験することの個別の側面にかかっている。 毎日数時間、家庭から離れていたからといって、必 ずしも子供が社会的にも知的にも、不利な状況に陥 るということはない。昼間保育によって子どもの発 達に対する家族の影響が必ず弱められてしまうこと を恐れる必要はない」 （H. Rodolph Schaffer 2001: 132-145)

5-2. Analysis for Damaging the Family 4-1) Discouraging woman from working ←　Women lose choices of the way to live Figure :Various Consciousness of Marriage (Meiji Yasuda Seimei Kenkyūjo 2016)

5-2. Analysis for Damaging the Family 4-2) Not applying to de-facto couples ←Japan protects traditional family in order to stop a declining birthrate(少子化） Very Small ・婚外子（結婚していない男女の間に生まれた子ども）…２％ ・結婚している夫婦の間に産まれた子ども…… 98％ （The Nikkei　2015）

　　　　　 Outline 1. Introduction 2. Defining Terms 3. Evidence for Protecting the Family 4. Evidence for Damaging the Family 5. Analysis 6. Conclusion 7. The Latest News about Spousal Tax Break

　　　　　 Outline 1. Introduction 2. Defining Terms 3. Evidence for Protecting the Family 4. Evidence for Damaging the Family 5. Analysis 6. Conclusion 7. The Latest News about Spousal Tax Break

Evidence Protecting the Family 3-1) Giving the enough economic benefits 3-2) Creating much time that parent spend with children Damaging the Family 4-1) Discouraging woman from working 4-2) Not applying to de-facto couples (事実婚の夫婦）

6.Conclusion Protecting the Family

　　　　　 Outline 1. Introduction 2. Defining Terms 3. Evidence for Protecting the Family 4. Evidence for Damaging the Family 5. Analysis 6. Conclusion 7. The Latest News about Spousal Tax Break

　　　　　 Outline 1. Introduction 2. Defining Terms 3. Evidence for Protecting the Family 4. Evidence for Damaging the Family 5. Analysis 6. Conclusion 7. The Latest News about Spousal Tax Break

7. The Latest News about Spousal Tax Break 1.03 million yen 1.5 million yen （ Asahi Shimbun 2016/11/28）

　　　　　 Outline 1. Introduction 2. Defining Terms 3. Evidence for Protecting the Family 4. Evidence for Damaging the Family 5. Analysis 6. Conclusion 7. The Latest News about Spousal Tax Break

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