日仏会館・フランス国立日本研究所（Umifre 19 フランス外務省・国立科学研究センター）

The pros and cons of the spousal deduction (haigūsha kōjo 配偶者控除) have been regularly debated in Japan since the early 2000s. This tax deduction is accused of having significant consequences on married women’s participation in the workforce. The spousal deduction system has specifically been criticised for contributing to the state’s attempts to reinforce a family model characterised by a strictly gendered division of labour. With the growing importance of gender equality policies, coupled with increased expectations regarding female participation in the workforce, the spousal deduction reform has been put on the policy agenda no less than four times in the past 15 years. Although reforms were introduced twice (in 2004 and 2018), the spousal deductions have never been abolished. 

This presentation will explain how the spousal deductions have been framed over the past decades. Despite the removal of direct incentives for married women to limit their earnings in the late 1980s, spousal deductions are still accused of having a deterrent effect on women’s employment. I will question this point. I will then analyse how reforms to the system shed light on broader changes in family policy.