If a Resident has any of the relatives aged 19 or older but under 23 whose living expenses are paid from the same resources as the Resident (other than the Resident's spouse) and children placed with a foster parent prescribed in Article 6-4 (Definitions) of the Child Welfare Act pursuant to Article 27, paragraph (1), item (iii) (Measures to Be Taken by Prefectures) of that Act (excluding one who falls under the category of a relative employed only by a blue-return filer prescribed in Article 57, paragraph (1) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) and who receives a salary prescribed in that paragraph, and one who falls under the category of a relative employed only by the Resident prescribed in paragraph (3) of that Article, and limited to one whose total income is 1,230,000 yen or less) who does not fall under the category of claimable dependent (referred to as a "specified relative" in this paragraph and the following paragraph), the Resident is allowed, for each specified relative, the amount specified in each of the following items for the category set forth in that item to which the specified relative belongs, as a deduction from the Resident's gross income, retirement income, or timber income for the year:
居住者が生計を一にする年齢十九歳以上二十三歳未満の親族（その居住者の配偶者を除く。）及び児童福祉法第二十七条第一項第三号（都道府県の採るべき措置）の規定により同法第六条の四（定義）に規定する里親に委託された児童（第五十七条第一項（事業に専従する親族がある場合の必要経費の特例等）に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第三項に規定する事業専従者に該当するものを除くものとし、合計所得金額が百二十三万円以下であるものに限る。）で控除対象扶養親族に該当しないもの（以下この項及び次項において「特定親族」という。）を有する場合には、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、その特定親族一人につきその特定親族の次の各号に掲げる区分に応じ当該各号に定める金額を控除する。
a specified relative whose total income is 850,000 yen or less: 630,000 yen;
a specified relative whose total income exceeds 850,000 yen but does not exceed 1,150,000 yen: the amount obtained by deducting from 630,000 yen the amount obtained by multiplying by two the amount of the portion of the specified relative's total income that exceeds 840,001 yen (or, if the amount so obtained is not an amount obtained by deducting 80,000 yen from a whole-number multiple of 100,000 yen, the largest of the amounts obtained by deducting 80,000 yen from a whole-number multiple of 100,000 yen that are less than the amount so obtained);
a specified relative whose total income exceeds 1,150,000 yen but does not exceed 1,200,000 yen: 60,000 yen;
a specified relative whose total income exceeds 1,200,000 yen: 30,000 yen.
The provisions of the preceding paragraph do not apply in any of the following cases:
前項の規定は、次に掲げる場合に該当するときは、適用しない。
if the specified relative is subject to the application of the provisions of the preceding paragraph as a Resident prescribed in that paragraph;
if the specified relative is subject to the application of the provisions of Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) or Article 186, paragraph (1), item (i) or paragraph (2), item (i) (Amount Withheld from Bonuses) as a Resident who has a relative for withholding deduction (limited to a specified relative) stated in a salary income earner's return for deduction for Dependents, etc. or in a return for deduction for Dependents, etc. regarding secondary salaries (excluding the case where the specified relative who is subject to the application of those provisions as that Resident is a person to whom the provisions of Article 190 (Year-End Adjustment) have been applied, or a person who has filed a Tax Return or has received a determination, with respect to income tax for the year);
特定親族が、給与所得者の扶養控除等申告書又は従たる給与についての扶養控除等申告書に記載された源泉控除対象親族（特定親族に限る。）がある居住者として第百八十五条第一項第一号若しくは第二号（賞与以外の給与等に係る徴収税額）又は第百八十六条第一項第一号若しくは第二項第一号（賞与に係る徴収税額）の規定の適用を受けている場合（当該居住者としてこれらの規定の適用を受けている特定親族が、その年分の所得税につき、第百九十条（年末調整）の規定の適用を受けた者である場合又は確定申告書の提出をし、若しくは決定を受けた者である場合を除く。）
beyond the cases set forth in the preceding two items, a case prescribed by Cabinet Order.
前二号に掲げる場合のほか、政令で定める場合
A deduction under paragraph (1) is referred to as a special deduction for specified relatives.
第一項の規定による控除は、特定親族特別控除という。
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
claimable dependentmachine translation
「控除対象扶養親族」
A dependent aged 16 or over; a dependent living outside Japan counts only if aged 16 to 29 or 70 or over, or aged 30 to 69 and studying abroad, disabled, or receiving at least 380,000 yen that year from the resident for living or education costs.
Defined inArticle 2, paragraph (1), item (xxxiv-2)· applies throughout the law
relative for withholding deductionmachine translation
「源泉控除対象親族」
A claimable dependent, or a relative (other than a spouse) or foster child sharing the resident's household budget who is aged 19 to 22 and has total income of 1 million yen or less, whom the payer of salary or pension takes into account when withholding tax.
Defined inArticle 2, paragraph (1), item (xxxiv-5)· applies throughout the law
Tax Return
「確定申告書」
A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.
Defined inArticle 2, paragraph (1), item (xxxvii)· applies throughout the law
determinationmachine translation
「決定」
A determination of tax under Article 25 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) fixes the tax base and tax of someone who should have filed a return and did not; in the Articles this definition lists, the word is used in another sense.
Defined inArticle 2, paragraph (1), item (xliv)· applies throughout the law, except in Articles 19, 44-2, 52, 57-4, 151-4, 159, 160 and 228-2
relative employed only by the Resident
「事業専従者」
A spouse or other relative aged 15 or over who shares the household budget of a resident (one not filing a blue return) and works only in that resident's business, for whom a set amount is treated as a necessary expense.
Short name set inArticle 57, paragraph (3)· applies only in this article
total incomemachine translation
「合計所得金額」
The total of a person's aggregate income, retirement income and timber income under Article 22, worked out without deducting losses carried forward from earlier years under Articles 70 and 71.
Short name set inArticle 83, paragraph (1), item (i)· applies only in this paragraph and in Article 83-2, paragraph (1); Article 84-2, paragraph (1); and Article 86, paragraph (1)
specified relativemachine translation
「特定親族」
A relative of a resident other than the resident's spouse, or a foster child placed with the resident (里親に委託された児童), aged 19 to 22, who shares the resident's household budget, has total income (合計所得金額) of 1.23 million yen or less and is not a claimable dependent (控除対象扶養親族), other than one working full-time in the resident's business and paid for it or counted as a family business employee, as Article 84-2, paragraph (1) describes.
Short name set inArticle 84-2, paragraph (1)· applies only in this paragraph and in Article 84-2, paragraph (2)