Its wordings
Income Tax Act
Article 81, paragraph (1)
第八十一条第一項
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
In force today
If a Resident is a single parent, the Resident is allowed 350,000 yen as a deduction from gross income, retirement income, or timber income for the year.
居住者がひとり親である場合には、その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三十五万円を控除する。
If a Resident is a single parent, the Resident is allowed
350,000380,000 yen as a deduction from gross income, retirement income, or timber income for the year.居住者がひとり親である場合には、その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
三十五万三十八万円を控除する。