If a Resident is a working student, the Resident is allowed 270,000 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 working student deduction.
前項の規定による控除は、勤労学生控除という。
Read this with the articles around it
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
working studentmachine translation
「勤労学生」
A student at a school, a specialised training college or similar institution, or a trainee in accredited vocational training, who earns income from their own work and whose total income is 850,000 yen or less, of which no more than 100,000 yen comes from anything other than work.
Defined inArticle 2, paragraph (1), item (xxxii)· applies throughout the law