Article 80 — Income Tax Act

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Article 80Widow Deduction

第八十条（寡婦控除）

If a Resident is a widow, the Resident is allowed 270,000 yen as a deduction from gross income, retirement income, or timber income for the year.

居住者が寡婦である場合には、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を控除する。

A deduction under the preceding paragraph is referred to as a widow deduction.

前項の規定による控除は、寡婦控除という。

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Defined terms2

widow
寡婦（かふ）
A person who is not a single parent (ひとり親) and who either has not remarried after divorcing her husband, supports a dependant, has total income of 5 million yen or less and has no partner in a relationship equivalent to marriage, or has not remarried after her husband's death (or whose husband is missing, as a Cabinet Order (政令) specifies) and meets the same income and partner conditions.
次に掲げる者でひとり親に該当しないもの
三十
Resident
居住者（きょじゅうしゃ）
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.
国内に住所を有し、又は現在まで引き続いて一年以上居所を有する個人
三

This version

as amended by Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026)金融商品取引法及び資金決済に関する法律の一部を改正する法律

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