Order for Enforcement of the Income Tax Act
Article 205, paragraph (1)
第二百五条第一項
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
The relatives specified by Cabinet Order as prescribed in Article 72, paragraph (1) (Casualty Loss Deduction) of the Act are a spouse or other relative of a Resident for whom the sum of the amount of gross income, the amount of retirement income and the amount of timber income for that year is 580,000 yen or less.
法第七十二条第一項（雑損控除）に規定する政令で定める親族は、居住者の配偶者その他の親族で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であるものとする。
The relatives specified by Cabinet Order as prescribed in Article 72, paragraph (1) (Casualty Loss Deduction) of the Act are a spouse or other relative of a Resident for whom the
sum of thetotal amount of gross income, the amount of retirement income and the amount of timber income for that year is580,000620,000 yen or less.法第七十二条第一項（雑損控除）に規定する政令で定める親族は、居住者の配偶者その他の親族で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であるものとする。