Tax Return for Same-Sex Marriage

So I'm REALLY hoping someone here can advise but I've recently moved to Japan to work (May) and today my company has given me a tax return everyone needs to fill in. On it it asks if I'm married so I can fill out dependent/non-dependent spouse details.

I'm in a same-sex marriage and got married before I came to Japan and my partner is currently waiting on immigration's response to a designated activities visa application while living with me so I don't think she is technically a resident of Japan right now.

So my question is do I put no to being married as it's not "properly" recognized in Japan or do I put yes and give her details even though she isn't resident?

I think you answered your own question. If same sex marriages are not recognized in Japan. Then you are not married in Japan. Goes on form.

You might just want to check with your employer - I believe what they are interested in is if you have any dependent (spouse or child) who is in the same household as you are, so that they can do the dependent deduction calculation.

So... in your case you are married (I've heard Japanese Immigration would acknowledge same-sex marriage if your home country recognizes it, so that she can come on "Dependent" resident status in terms of Immigration rules), but not sharing the household income I assume, meaning you are not "supporting" that person financially, either living in the same house or remotely, in that case you don't have any "dependent" and that is what matters to your employer, I am assuming.

I agree to the suggestion of checking with your employer.

Some ku (wards) in Japan do recognize same-sex marriage, not fully in all lawful means, but they will give you an official certificate so that you will be qualified for certain applications such as those related to housing.

the form is provided to inform deduction to tax office.
if your partner is currently working and has enough income in UK, there is no deduction of spouse (or dependent) in income tax.
the answer of YES or NO does not affect the tax calculation.
if your partner has currently no income (or low income) in UK, then there arises this question.

as you know, since same-sex marriage is not accepted legally in Japan, it is very unlikely that your marriage will be accepted as a true marriage. immigration might give a special treatment to your partner, because of humanity. but, it will be restricted to issuing visa. it does not mean that your marriage is lawful in Japanese law.

Thanks for the advice everyone. To be honest, I couldn't really care less if the tax office recognizes it or not - I just don't want to put something down that could be construed as fraudulent.
I think I'm going to put no even though she has no UK income as it seems the safest bet and if I'm not claiming for any tax benefits, I'm probably not going to be looked at too closely.

So your employer doesn't know about your wife and you want to keep it that way? Otherwise, you should just ask them about it. They should have tax experts that handle those questions.