国外夫妻离婚分割共同财产时都有哪些特殊规定?在日本,离婚后分割财产无需缴纳赠与税。对主内的女性在离婚财产分配时也会有所倾斜。日本的法律规定,结婚后的收入是夫妻共同财产,但如果在离婚时即使妻子没有任何收入,哪怕财产全部在丈夫名下,其中一半分给妻子且不需要交纳赠与税。日本的法律还规定,婚前归个人所有的财产在婚后如何归属一般由夫妻口头协商。 What are the special rules when foreign couples divorce their common property? In Japan, there is no need to pay gift tax when divorcing property after divorce. The main women in the distribution of divorce property will also be tilted. According to Japanese law, the income after marriage is the common property of the spouse, but if the wife divorces even if she does not have any income, even if the property is entirely in the husband’s name, half of the money is paid to the wife without paying the gift tax. Japanese law also provides that the marriage before the ownership of all the property owned by the marriage generally verbal consultations between husband and wife.