if that declaration states that there is a Person with a Disability among the spouse in the same household or dependents (if that Person with a Disability is a relative residing outside Japan, limited to a Person with a Disability for whom the documents prescribed in Article 203-6, paragraph (3) have been submitted or presented), the amount calculated by multiplying 22,500 yen (or, if it states that there is a cohabiting Person with a Particular Disability or any other Person with a Particular Disability among that spouse in the same household or those dependents (if that cohabiting Person with a Particular Disability or other Person with a Particular Disability is a relative residing outside Japan, limited to a cohabiting Person with a Particular Disability or other Person with a Particular Disability for whom the documents prescribed in that paragraph have been submitted or presented), 62,500 yen for that cohabiting Person with a Particular Disability and 35,000 yen for that other Person with a Particular Disability) by the number of those Persons with a Disability.
当該申告書に同一生計配偶者又は扶養親族のうちに障害者（当該障害者が国外居住親族である場合には、第二百三条の六第三項に規定する書類の提出又は提示がされた障害者に限る。）がある旨の記載がある場合には、二万二千五百円（当該同一生計配偶者又は扶養親族のうちに同居特別障害者又はその他の特別障害者（当該同居特別障害者又はその他の特別障害者が国外居住親族である場合には、同項に規定する書類の提出又は提示がされた同居特別障害者又はその他の特別障害者に限る。）がある旨の記載がある場合には、その同居特別障害者については六万二千五百円とし、その他の特別障害者については三万五千円とする。）にその障害者の数を乗じて計算した金額