The Tax Commission is recommending that spouse and adult offspring deductions be cut to help get rid of the nation's debt.
The commission released a report Tuesday saying that a husband and wife are equal partners in a marriage and therefore it is debatable whether a wife who does not earn wages can be called a dependent for tax purposes.
The report will serve as the starting point for the commission's annual fall debate on tax changes that will result in Prime Minister Junichiro Koizumi receiving formal recommendations from the group around the end of November.