Article 217-2Cases Where Special Deduction for Specified Relatives Does Not Apply
第二百十七条の二（特定親族特別控除を適用しない場合）
The cases specified by Cabinet Order as prescribed in Article 84-2, paragraph (2), item (iii) (Special Deduction for Specified Relatives) of the Act are the following cases:
法第八十四条の二第二項第三号（特定親族特別控除）に規定する政令で定める場合は、次に掲げる場合とする。
a case where another person is subject to the application of Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) or Article 186, paragraph (1), item (i) or paragraph (2), item (i) (Amount Withheld from Bonuses) of the Act, treating the Resident prescribed in Article 84-2, paragraph (1) of the Act as a relative for withholding deduction (limited to a specified relative prescribed in Article 84-2, paragraph (1) of the Act (referred to as a "specified relative" in Article 218-2 (Attribution of Spouses Sharing the Same Livelihood Where There Are Two or More Residents) and Article 219 (Attribution of Dependents and Specified Relatives Where There Are Two or More Residents)); the same applies in the following item) stated in the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act or the return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (6) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act, submitted by that other person (excluding the case where, for income tax for that year, that other person has been subject to the application of Article 190 (Year-End Adjustment) of the Act, or has filed a Tax Return or received a determination); or
他の者が、法第八十四条の二第一項に規定する居住者を、当該他の者の提出した法第百九十四条第八項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書又は法第百九十五条第六項（従たる給与についての扶養控除等申告書）に規定する従たる給与についての扶養控除等申告書に記載された源泉控除対象親族（法第八十四条の二第一項に規定する特定親族（第二百十八条の二（二以上の居住者がある場合の生計を一にする配偶者の所属）及び第二百十九条（二以上の居住者がある場合の扶養親族及び特定親族の所属）において「特定親族」という。）に限る。次号において同じ。）として、法第百八十五条第一項第一号若しくは第二号（賞与以外の給与等に係る徴収税額）又は第百八十六条第一項第一号若しくは第二項第一号（賞与に係る徴収税額）の規定の適用を受けている場合（当該他の者が、その年分の所得税につき、法第百九十条（年末調整）の規定の適用を受けた者である場合又は確定申告書の提出をし、若しくは決定を受けた者である場合を除く。）
a case where another person is subject to the application of Article 203-3, items (i) through (iii) (Amount of Taxes Withheld) of the Act, treating the Resident prescribed in Article 84-2, paragraph (1) of the Act as a relative for withholding deduction stated in the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (8) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act, submitted by that other person (excluding the case where, for income tax for that year, that other person has filed a Tax Return or received a determination).
他の者が、法第八十四条の二第一項に規定する居住者を、当該他の者の提出した法第二百三条の六第八項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等の受給者の扶養親族等申告書に記載された源泉控除対象親族として、法第二百三条の三第一号から第三号まで（徴収税額）の規定の適用を受けている場合（当該他の者がその年分の所得税につき確定申告書の提出をし、又は決定を受けた者である場合を除く。）
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specified relativemachine translation
「特定親族」
A relative (other than a spouse) or foster child aged 19 to 22 who shares a resident's household budget and has total income of 1.23 million yen or less but is not a claimable dependent, for whom the special deduction for specified relatives is given.
Short name set inArticle 217-2, paragraph (1), item (i)· applies only in this provision and in Articles 218-2 and 219