自民・公明両党は平成28年12月に平成29年度税制改正大綱を決定しました。これで配偶者控除の見直しが平成30年1月から開始されます。

いままで配偶者控除については「控除廃止」だったり「夫婦控除と呼ばれる新たな控除を新設」する等と以前から議論されてきました。

最終的には配偶者の控除上限が103万円から150万円に引き上げられることになりました。
関連:専業主婦やパートの方に朗報「配偶者控除廃止」は2018年以降に延期される見通し

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配偶者控除が150万円に引き上げされることで得する人と損する人


配偶者控除の見直しにより、減税になる妻の年収の要件は現行の「103万円以下」から「150万円以下」に引き上げされます。

また、変更に伴い「150万円を超えても201万円以下」までは控除の一部を受けられます。150万円を超えても徐々に控除が少なる仕組みとなっています。

この改正により減税となる世帯数は300万世帯、増税となる世帯数は100万世帯と言われています。

そもそも配偶者控除とは?

配偶者控除は所得税と住民税の両方の税金を計算する際に収入や所得から差し引くことができる控除額になります。

控除が増えれば税金を少なくすることができ、逆に控除が減れば税金が高くなります。控除対象となる妻は要件を満たす必要があり、妻が給与所得者なら年収103万円以下の必要があります。

配偶者控除により夫の税金が、住民税3万3,000円、所得税は税率により異なりますが一般的な収入であれば3万8,000円安くなります。

 

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