The corporations specified by Cabinet Order as prescribed in Article 78, paragraph (2), item (iii) (Donation Deduction) of the Act are the following corporations:

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:

①In the case prescribed in Article 85, paragraph (4) (Time of Determination of Dependents and Similar Persons) of the Act, whether the spouse prescribed in that paragraph falls under the spouse in the same household or a dependent prescribed in that paragraph is as stated in the following documents for that year submitted by the Resident prescribed in that paragraph or another Resident: the written application prescribed in Article 112, paragraph (1) (Process of Applying for Approval for a Reduction of Tax Prepayments) of the Act, a Tax Return, or the return form under Article 194, paragraph (1) or (3) (Salary Income Earner's Return for Deduction for Dependents, etc.), Article 195, paragraph (1) or (3) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries), Article 195-2, paragraph (1) (Salary Income Earner's Return for Spousal Deduction, etc.) or Article 203-6, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act (including the return form under Article 194, paragraph (1), Article 195, paragraph (1) or Article 203-6, paragraph (1) of the Act submitted pursuant to Article 194, paragraph (2), Article 195, paragraph (2) or Article 203-6, paragraph (2) 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 that spouse has been treated as either the spouse in the same household or a dependent pursuant to the main clause or the following paragraph.

②In 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 in the same household or dependent, or where it is otherwise not determined pursuant to that paragraph whether the person falls under the spouse in the same household or a dependent, the person is to be the spouse in the same household of the Resident who is the husband or wife of that person.

①In 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.

②In 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.

①In the case prescribed in Article 85, paragraph (6) (Time of Determination of Dependents and Similar Persons) of the Act, which Resident's dependent or specified relative a person who falls under a dependent or specified relative of the two or more Residents prescribed in that paragraph is to be treated as is determined by what is stated in the following documents for that year submitted by those Residents: the tax return or similar filing prescribed in Article 218, paragraph (1) (Attribution of Spouses in the Same Household Where There Are Two or More Residents) (excluding the return form under Article 195-2, paragraph (1) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act) 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, after the dependent or specified relative has been treated as falling under a dependent or specified relative of one of those Residents pursuant to the main clause or the following paragraph, treating that person as a dependent or specified relative of another one of those Residents by making a different statement in a tax return or similar filing submitted by those Residents.

②In the case referred to in the preceding paragraph, where two or more Residents state the same person in a tax return or similar filing as their own dependent or specified relative respectively, or where it is otherwise not determined pursuant to that paragraph which Resident's dependent or specified relative the person is to be, the following applies:

①In the case prescribed in Article 85, paragraph (7) (Time of Determination of Dependents and Similar Persons) of the Act, the persons who fall under the spouse in the same household of the Resident referred to in that paragraph or the spouse sharing the same livelihood prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act are limited to one person, either the deceased spouse or the spouse whom the Resident married on remarrying.

②With regard to whichever of the deceased spouse of the Resident referred to in the preceding paragraph or the spouse whom that Resident married on remarrying also falls under a dependent of another Resident who shares a livelihood with those spouses, when the Resident referred to in that paragraph has made one of those spouses a spouse in the same household pursuant to that paragraph, the person other than the one made the spouse in the same household is not to fall under a dependent of that other Resident, and when the Resident referred to in that paragraph has not made any of those spouses a spouse in the same household, only one of those spouses is to fall under a dependent of that other Resident.

③In the case referred to in the preceding paragraph, if, pursuant to Article 218, paragraph (1) (Attribution of Spouses in the Same Household Where There Are Two or More Residents), the deceased spouse had been treated as a dependent of that other Resident in accordance with the entries in the tax return or similar filing prescribed in paragraph (1) of that Article that was submitted by the date of death of the spouse referred to in the preceding paragraph (or, if the due date for submitting that tax return or similar filing has not arrived in that year, the tax return or similar filing last submitted for the income tax for the preceding year), the deceased spouse is to fall under a dependent of that other Resident, and the spouse whom the Resident referred to in paragraph (1) married on remarrying is, notwithstanding the preceding paragraph, to fall under the spouse in the same household of the Resident referred to in paragraph (1) or a dependent of a Resident who shares a livelihood with them other than those Residents.