Order for Enforcement of the Income Tax Act
Article 11-2, paragraph (2)
第十一条の二第二項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
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。
A child specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxi), (a) of the Act is a child
thewhose totalof whoseamount of gross income, amount of retirement income, and amount of timber income for that year is580,000620,000 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
五十八万六十二万円以下の子（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。