Spouse deduction review

The spouse’s salary, which was the upper limit applicable to full deductions so far, was changed to 1,300,000 yen (income 380,000 yen) to 1.5 million yen (income 850,000 yen).
Also, spouse’s salary decreases in stages due to spouse special deduction and salary of spouse who finally can not receive deduction is changed from 1.41 million yen (income of 760,000 yen) to 2.20 million yen (income of 1,230,000 yen) It was.