①In the cases referred to in Article 79, paragraph (1) (Disability Deduction) or Articles 80 through 82 (Widow Deduction and Other Deductions), whether a Resident falls under the category of a Person with a Particular Disability or any other Person with a Disability, a widow, a single parent, or a working student is determined based on the circumstances as of December 31 of that year (or as of the time of the person's death or Absence From Japan, if the person dies or becomes absent from Japan partway through the year; the same applies hereinafter in this Article); provided, however, that if a child of the Resident has already died as of that time, whether that child falls under the category of a child of the Resident prescribed by Cabinet Order as referred to in Article 2, paragraph (1), item (xxxi), (a) (Definitions) is determined based on the circumstances as of the time of that death.

②In the cases referred to in Article 79, paragraph (2) or (3), whether a Resident's spouse in the same household or Dependent falls under the category of a Person with a Particular Disability who falls under paragraph (3) of that Article (referred to as a "cohabiting Person with a Particular Disability" in Article 187 (Amount Withheld for Persons Eligible for the Disability Deduction and Similar Deductions), Article 190, item (ii), (c) (Year-End Adjustment), Article 194, paragraph (1), item (iii) (Salary Income Earner's Return for Deduction for Dependents, Etc.), Article 203-3, item (i), (g) (Amount Withheld), and Article 203-6, paragraph (1), item (v) (Return for Dependents, Etc. by a Recipient of a public pension or retirement package)) or any other Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability is determined based on the circumstances as of December 31 of that year; provided, however, that if that spouse in the same household or Dependent has already died as of that time, it is determined based on the circumstances as of the time of that death.

③In the cases referred to in Article 79 through the preceding Article, whether a person falls under the category of a Resident's Claimable Elderly Spouse, other Claimable Spouse, other spouse in the same household, or spouse whose living expenses are paid from the same resources as the Resident prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction), or of a Resident's specified dependent, elderly dependent, other claimable dependent, other dependent, or specified relative prescribed in paragraph (1) of the preceding Article (referred to as a "specified relative" in paragraphs (5) through (7)) is determined based on the circumstances as of December 31 of that year; provided, however, that if the person subject to that determination has already died as of that time, it is determined based on the circumstances as of the time of that death.

④If the spouse of one Resident falls under the category of that Resident's spouse in the same household and also falls under the category of another Resident's dependent, the spouse is deemed, pursuant to Cabinet Order, to fall under only one of these categories.

⑤If the spouse of one Resident falls under the category of that Resident's spouse whose living expenses are paid from the same resources as the Resident prescribed in Article 83-2, paragraph (1) and also falls under the category of another Resident's specified relative, the spouse is deemed, pursuant to Cabinet Order, to fall under only one of these categories.

⑥If a person falls under the category of dependent or specified relative of two or more Residents, the person is deemed, pursuant to Cabinet Order, to fall under the category of dependent or specified relative of only one of those Residents.

⑦Special provisions on the scope of spouses in the same household, spouses whose living expenses are paid from the same resources as the Resident prescribed in Article 83-2, paragraph (1), dependents, and specified relatives with regard to a spouse who died or a spouse whom the Resident remarried, in the case where a Resident's spouse dies partway through the year and the Resident remarries during that year, are specified by Cabinet Order.