Article 218-2Attribution of Spouses Sharing the Same Livelihood Where There Are Two or More Residents
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）
In the case prescribed in Article 85, paragraph (5) (Time of Determination of Dependents and Similar Persons) of the Act, whether the spouse of the Resident prescribed in that paragraph falls under the spouse sharing the same livelihood prescribed in that paragraph (hereinafter in this Article referred to as a "spouse eligible for special deduction") or a specified relative is as stated in what the Resident prescribed in that paragraph or another Resident submits for that year, namely the tax return or similar filing prescribed in paragraph (1) of the preceding Article or the return form under Article 195-3, paragraph (1) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act (hereinafter in this Article referred to as a "tax return or similar filing"); provided, however, that this does not preclude changing the category by making a different statement in a tax return or similar filing submitted by that Resident or another Resident after the spouse of that Resident has been treated as either that spouse eligible for special deduction or a specified relative pursuant to the main clause or the following paragraph.
法第八十五条第五項（扶養親族等の判定の時期等）に規定する場合において、同項に規定する居住者の配偶者が同項に規定する生計を一にする配偶者（以下この条において「特別控除対象配偶者」という。）又は特定親族のいずれに該当するかは、同項に規定する居住者又は他の居住者の提出するその年分の前条第一項に規定する申告書等又は法第百九十五条の三第一項（給与所得者の特定親族特別控除申告書）の規定による申告書（以下この条において「申告書等」という。）に記載されたところによる。ただし、本文又は次項の規定により、当該居住者の配偶者が当該特別控除対象配偶者又は特定親族のいずれかとされた後において、当該居住者又は他の居住者が提出する申告書等にこれと異なる記載をすることにより、その区分を変更することを妨げない。
In the case referred to in the preceding paragraph, where the Resident referred to in that paragraph or another Resident states the same person in a tax return or similar filing as that Resident's own spouse eligible for special deduction or specified relative, or where it is otherwise not determined pursuant to that paragraph whether the person falls under a spouse eligible for special deduction or a specified relative, the person is to be the spouse eligible for special deduction of the Resident who is the husband or wife of that person.
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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
tax return or similar filingmachine translation
「申告書等」
The filings for the year, by the resident or another resident, from which it is decided whether a spouse counts as a spouse in the same household or as a dependent: an application to reduce estimated tax prepayments under Article 112, paragraph (1) of the Income Tax Act, a Tax Return, and the returns for deduction for dependents, spouse deduction returns and public pension recipients' returns for dependents filed under Articles 194, 195, 195-2 and 203-6 of that Act.
Short name set inArticle 218, paragraph (1)· applies only in this article
spouse eligible for special deductionmachine translation
「特別控除対象配偶者」
A spouse for whom the special deduction for spouses under Article 83-2, paragraph (1) of the Income Tax Act is given: one who shares the resident's household budget, has total income of 1.33 million yen or less and is not a claimable spouse (控除対象配偶者), where the resident's own total income is 10 million yen or less, other than a spouse working only in the resident's business as a blue-return family employee or similar person.
Short name set inArticle 218-2, paragraph (1)· applies only in this article
tax return or similar filingmachine translation
「申告書等」
The filings listed in Article 218, paragraph (1), and the salary income earner's return for the special deduction for specified relatives (給与所得者の特定親族特別控除申告書) under Article 195-3, paragraph (1) of the Income Tax Act, from which it is decided whether a spouse counts as a spouse eligible for special deduction or as a specified relative.
Short name set inArticle 218-2, paragraph (1)· applies only in this article