Order for Enforcement of the Income Tax Act

Persons specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxviii) (Meaning of Person with a Disability) of the Act are the following persons:

A person who habitually lacks the capacity to discern right and wrong due to a mental disorder, or a person determined to be a person with an intellectual disability by the determination of a child guidance center, a rehabilitation counseling center for persons with intellectual disabilities (meaning a rehabilitation counseling center for persons with intellectual disabilities prescribed in Article 9, paragraph (6) (Persons Implementing Rehabilitation Assistance) of the Act on Welfare of Mentally Retarded Persons (Act No. 37 of 1960); the same applies in item (i) of the following paragraph and Article 31-2, item (xiv) (Scope of Persons with a Disability or Other Eligible Persons)), a mental health and welfare center (meaning a mental health and welfare center prescribed in Article 6, paragraph (1) (Mental Health and Welfare Centers) of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Act No. 123 of 1950); the same applies in item (i) of the following paragraph), or a designated psychiatrist;

In addition to the persons listed in the preceding item, a person who has been issued a mental disability health and welfare notebook pursuant to the provisions of Article 45, paragraph (2) (Issuance of Mental Disability Health and Welfare Notebook) of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities;

A person recorded as a person with a physical disability in the physical disability certificate issued pursuant to the provisions of Article 15, paragraph (4) (Issuance of Physical Disability Certificate) of the Act on Welfare of Physically Disabled Persons (Act No. 283 of 1949);

In addition to the persons listed in the preceding three items, a person who has been issued a wounded and sick retired soldier's notebook pursuant to the provisions of Article 4 (Issuance of Wounded and Sick Retired Soldier's Notebook) of the Act on Special Aid to the Wounded and Sick Retired Soldiers (Act No. 168 of 1963);

In addition to the persons listed in the preceding two items, a person who has received certification by the Minister of Health, Labour and Welfare pursuant to the provisions of Article 11, paragraph (1) (Certification) of the Atomic Bomb Survivors' Assistance Act (Act No. 117 of 1994);

In addition to the persons listed in the preceding items, a person who is always bedridden and requires complex nursing care;

In addition to the persons listed in the preceding items, a person aged 65 or older with a mental or physical disability whose degree of disability has been certified, as being comparable to that of the persons listed in item (i) or item (iii), by the mayor of a municipality or of a special ward (or, where the welfare office prescribed in the Social Welfare Act (Act No. 45 of 1951) performs the duties listed in the items of Article 5-4, paragraph (2) (Persons Implementing Welfare Measures) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963), the head of that welfare office; referred to as "municipal mayors, etc." in item (vi) of the following paragraph).

Persons specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxix) of the Act are the following persons:

Among the persons listed in item (i) of the preceding paragraph, a person who habitually lacks the capacity to discern right and wrong due to a mental disorder, or a person determined to be a person with a severe intellectual disability by the determination of a child guidance center, rehabilitation counseling center for persons with intellectual disabilities, mental health and welfare center, or designated psychiatrist;

Among the persons listed in item (ii) of the preceding paragraph, a person recorded in the mental disability health and welfare notebook referred to in that item as a person whose disability grade prescribed in Article 6, paragraph (3) (State of Mental Disability) of the Order for Enforcement of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Cabinet Order No. 155 of 1950) is grade 1;

Among the persons listed in item (iii) of the preceding paragraph, a person recorded in the physical disability certificate referred to in that item as a person whose degree of disability, as a physical disability, is grade 1 or grade 2;

Among the persons listed in item (iv) of the preceding paragraph, a person recorded in the wounded and sick retired soldier's notebook referred to in that item as a person whose degree of disability, as a mental or physical disability, is from Special Item Disability to Third Item Disability in Appended Table No. 1-2 of the Public Officers Pension Act (Act No. 48 of 1923);

A person listed in item (v) or item (vi) of the preceding paragraph;

Among the persons listed in item (vii) of the preceding paragraph, a person whose degree of disability has been certified by the municipal mayors, etc. as being comparable to that of the persons listed in item (i) or item (iii).

A person whose husband's life or death is unclear, specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxx), (b) (Definitions) of the Act, is the wife of any of the following persons:

A person who belonged to the former Army or Navy at the end of the Pacific War and has not yet returned to Japan;

A person other than those listed in the preceding item who was outside Japan at the end of the Pacific War and has not yet returned to Japan, and for whose not returning there are recognized to be circumstances similar to those of the persons listed in that item;

A person whose life or death has been unclear for three months or more and who was actually aboard a ship when it sank, capsized, was lost, or went missing, who was aboard a ship and went missing while that ship was under way, who was actually aboard an aircraft when it crashed, was lost, or went missing, or who was aboard an aircraft and went missing while that aircraft was in flight;

A person other than those listed in the preceding item who encountered a peril that could cause death, and whose life or death has been unclear for one year or more after that peril passed;

In addition to the persons listed in the preceding items, a person whose life or death has been unclear for three years or more.

A person whose spouse's life or death is unclear, specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxi) (Definitions) of the Act, is the spouse of a person listed in the items of the preceding Article.

A child specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxi), (a) of the Act is a child whose total amount of gross income, amount of retirement income, and amount of timber income for that year is 620,000 yen or less (excluding a person who is treated as the spouse in the same household or a dependent of another person).