Article 203-3, paragraph (1), item (i), (d)

第二百三条の三第一項第一号ニ

Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today

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In force today
if that return states that the recipient of a public pension or retirement package is a single parent, 30,000 yen;
当該申告書に当該公的年金等の受給者がひとり親である旨の記載がある場合には、三万円
1 January 2027 Not yet in force Act No. 12 of 2026 Reworded
if that return states that the recipient of a public pension or retirement package is a single parent, ~~30,000~~32,500 yen;
当該申告書に当該公的年金等の受給者がひとり親である旨の記載がある場合には、三万三万二千五百円

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