If a Resident is a Person with a Disability, the Resident is allowed 270,000 yen (or 400,000 yen, if the Resident is a Person with a Particular Disability) as a deduction from gross income, retirement income, or timber income for the year.
If a Resident's spouse in the same household or dependent is a Person with a Disability, the Resident is allowed 270,000 yen (or 400,000 yen, if that person is a Person with a Particular Disability) for each such Person with a Disability as a deduction from the Resident's gross income, retirement income, or timber income for the year.
If a Resident's spouse in the same household or dependent is a Person with a Particular Disability who ordinarily lives together with the Resident, the Resident's spouse, or any other relative whose living expenses are paid from the same resources as the Resident, the Resident is allowed 750,000 yen for each such Person with a Particular Disability as a deduction from the Resident's gross income, retirement income, or timber income for the year, notwithstanding the provisions of the preceding paragraph.
A deduction under the preceding three paragraphs is referred to as a disability deduction.
前三項の規定による控除は、障害者控除という。
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Disability Deduction
If a Resident is a Person with a Disability, the Resident is allowed 270,000 yen (or 400,000 yen, if the Resident is a Person with a Particular Disability) as a deduction from gross income…
居住者が障害者である場合には、その者のその年分の総所得金額、退職所得金額又は山林所得金額から二十七万円（その者が特別障害者である場合には、四十万円）を控除する。
Open this provisionDisability Deduction
If a Resident's spouse in the same household or dependent is a Person with a Disability, the Resident is allowed 270,000 yen (or 400,000 yen, if that person is a Person with a Particular Disability)…
居住者の同一生計配偶者又は扶養親族が障害者である場合には、その居住者のその年分の総所得金額、退職所得金額又は山林所得金額から、その障害者一人につき二十七万円（その者が特別障害者である場合には、四十万円）を控除する。
Open this provisionDisability Deduction
If a Resident's spouse in the same household or dependent is a Person with a Particular Disability who ordinarily lives together with the Resident, the Resident's spouse…
居住者の同一生計配偶者又は扶養親族が特別障害者で、かつ、その居住者又はその居住者の配偶者若しくはその居住者と生計を一にするその他の親族のいずれかとの同居を常況としている者である場合には、前項の規定にかかわらず、その居住者のその年分の総所得金額、退職所得金額又は山林所得金額から…
Open this provisionResident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Person with a Disability
「障害者」
A person who is usually unable to understand the consequences of their actions because of a mental disability, a blind person, or another person with a mental or physical disability of a kind a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxviii)· applies throughout the law
Person with a Particular Disability
「特別障害者」
A person with a disability whose mental or physical disability is severe, as a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxix)· applies throughout the law
spouse in the same householdmachine translation
「同一生計配偶者」
A resident's spouse who shares the resident's household budget and has total income of 580,000 yen or less, other than a spouse working full-time in the resident's business and paid for it or counted as a family business employee.
Defined inArticle 2, paragraph (1), item (xxxiii)· applies throughout the law
dependentmachine translation
「扶養親族」
A relative of a resident other than their spouse, or a child placed with the resident as a foster parent under the Child Welfare Act or an elderly person placed in their care under the Act on Social Welfare for the Elderly, who shares the resident's household budget and has total income of 580,000 yen or less, other than one working full-time in the resident's business.
Defined inArticle 2, paragraph (1), item (xxxiv)· applies throughout the law