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If a Resident has a claimable dependent, the Resident is allowed 380,000 yen (or 630,000 yen, if that dependent is a specified dependent, and 480,000 yen, if that dependent is an elderly dependent) for each claimable dependent as a deduction from the Resident's gross income, retirement income, or timber income for the year.
A deduction under the preceding paragraph is referred to as a deduction for Dependents.
前項の規定による控除は、扶養控除という。