The persons specified by Ministry of Finance Order as prescribed in Article 2, paragraph (1), item (xxxi), (c) (Definitions) of the Act are the persons specified in each of the following items for the category of case set forth in that item.
法第二条第一項第三十一号ハ（定義）に規定する財務省令で定める者は、次の各号に掲げる場合の区分に応じ当該各号に定める者とする。
in the case where the person is a person stated as the head of household in the certificate of residence: a person in whose certificate of residence, among those of persons belonging to the same household as that person, it is stated that the relationship to the head of household is that of the head of household's unregistered husband or unregistered wife, or otherwise that it is a relationship found to be in circumstances equivalent to a de facto marital relationship with the head of household;
その者が住民票に世帯主と記載されている者である場合 その者と同一の世帯に属する者の住民票に世帯主との続柄が世帯主の未届の夫又は未届の妻である旨その他の世帯主と事実上婚姻関係と同様の事情にあると認められる続柄である旨の記載がされた者
in the case where the person is not a person stated as the head of household in the certificate of residence: the head of household, where it is stated in that person's certificate of residence that the relationship to the head of household is that of the head of household's unregistered husband or unregistered wife, or otherwise that it is a relationship found to be in circumstances equivalent to a de facto marital relationship with the head of household.
その者が住民票に世帯主と記載されている者でない場合 その者の住民票に世帯主との続柄が世帯主の未届の夫又は未届の妻である旨その他の世帯主と事実上婚姻関係と同様の事情にあると認められる続柄である旨の記載がされているときのその世帯主
relationship to the head of householdmachine translation
「世帯主との続柄」
In Article 1-3, paragraph (1) and Article 1-4, the relationship to the head of household (世帯主) entered in a person's certificate of residence (住民票) under Article 7, item (iv) of the Residential Basic Book Act.
Short name set inArticle 1-3, paragraph (1), item (i)· applies only in this provision and in Article 1-3, paragraph (1), item (ii); and Article 1-4