年末調整の配偶者控除とは|収入による書き方の違い・金額の計算方法

年末調整とは、給与所得者が毎月の給与から引かれている所得税を年末に精算する仕組みです。所得税は1年間の所得総額によって決まるので、毎月の給与から引かれている額と差が生じます。そこで、年末に所得税額を確定し、過不足を精算するということです。所得税を多く払い過ぎていれば、差額が戻ってきますし、不足していれば追加で所得税を支払うことになります。その際に各個人の事情により、扶養家族がいたり、生命保険料などの支払いがあると、所得税の控除が受けられるようになっています。基本的に会社員であれば、所属する会社へ年末調整書類を提出することにより、控除を受けることができます。

年末調整の配偶者控除とは?

年末調整で受けられる控除の中に、「配偶者控除」というものがあります。では、この「配偶者控除」とは一体どんな内容なのでしょうか。簡単に言えば、配偶者(妻もしくは夫)が専業主婦やパート・アルバイト等で収入がない、もしくは少ない場合に、年末調整で申請することによって、所得税や住民税から控除を受けられる制度です。

配偶者特別控除の控除額は?

控除額は配偶者の合計所得金額に応じて変わります。以下を参考にしてください。 配偶者の合計所得金額が38万円以上40万円未満の場合:38万円            40万円以上45万円未満の場合:36万円            45万円以上50万円未満の場合:31万円            50万円以上55万円未満の場合:26万円            55万円以上60万円未満の場合:21万円            60万円以上65万円未満の場合:16万円            65万円以上70万円未満の場合:11万円            70万円以上75万円未満の場合:6万円            75万円以上80万円未満の場合:3万円                  76万円以上の場合:0円 

年末調整書類の書き方は?(配偶者特別控除)

配偶者特別控除を申請する際の年末調整書類は、配偶者控除の際と異なり、このような書式になっています。こちらの書類の右半分の「◆給与所得者の配偶者特別控除申告書◆」部分を記載します。以下に書き方、注意点をまとめます。 1.配偶者(妻)が対象であるか確認する   先に記載した通り、合計所得金額が38万円以上76万円未満であることが条件です。 2.あなたの本年中の合計所得金額の見積額   あなた自身の1月~12がうtまでの合計所得金額を記入します。   これは合計所得金額が1,000万円を超えるかの確認なので、概算で大丈夫です。 3.「非居住者である配偶者」「生計を一にする事実」   配偶者が同居していない場合は「非居住者である配偶者」欄に○を、同居していないが、   送金等しており同一生計となる場合は、「生計を一にする事実」欄に金額を記載します。 4.配偶者の合計所得金額(見積額)の計算   「給与所得」の行で、「収入金額等」の列には、配偶者の1月~12月の収入見込み合計を記載します。   年末調整の申請は11月~12月初旬に行う場合が多いので、確定額でなく見積額で大丈夫です。   「所得金額」の列には、「収入金額等」に記載した金額から65万円を差し引いた金額を記載します。   「配偶者の合計所得金額(①~⑦の合計額)」欄には、「所得金額」と同額を記載します。 5.配偶者特別控除額の早見表   記載した合計所得金額から、早見表で金額の範囲に該当するところの控除額を確認します。   確認した控除額を「早見表の金額」欄に記載します。

まとめ

今回は年末調整の中で配偶者控除、配偶者特別控除について取り上げました。年末調整では、この他にも、生命保険や地震保険、住宅ローン等、色々な控除を受けることができます。支払った分の税金が還付されるものなので、賢く年末調整を申告して、受けられる恩恵は最大限活用しましょう。

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