Changes on (Act No. 12 of 2026)
If a Resident is a single parent, the Resident is allowed 350,000 yen as a deduction from gross income, retirement income, or timber income for the year.
A deduction under the preceding paragraph is referred to as a single parent deduction.
前項の規定による控除は、ひとり親控除という。
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Resident
「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
single parentmachine translation
「ひとり親」
A person who is not currently married, or whose spouse is missing and not known to be alive (as a Cabinet Order (政令) specifies), who has a child of the kind the Cabinet Order sets sharing the same household budget, has total income of 5 million yen or less, and has no partner in a relationship equivalent to marriage.
Defined inArticle 2, paragraph (1), item (xxxi)· applies throughout the law