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.
法第二条第一項第三十一号（定義）に規定する配偶者の生死の明らかでない者で政令で定めるものは、前条各号に掲げる者の配偶者とする。
Changes on (Cabinet Order No. 93 of 2026)
A child specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxi), (a) of the Act is a child the total of whose gross income, amount of retirement income, and amount of timber income for that year is 580,000 yen or less (excluding a person who is treated as the spouse in the same household or a dependent of another person).
法第二条第一項第三十一号イに規定する政令で定める子は、その年分の総所得金額、退職所得金額及び山林所得金額の合計額が五十八万円以下の子（他の者の同一生計配偶者又は扶養親族とされている者を除く。）とする。
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