Section 4 Deductions from Income
第四節 所得控除
Article 72Casualty Loss Deduction
第七十二条（雑損控除）
If there is any loss on assets owned by a Resident or that Resident's spouse or any other relative whose living expenses are paid from the same resources as the Resident (other than assets prescribed in Article 62, paragraph (1) (Loss of Assets Not Necessary in Everyday Life, Due to Disaster) or Article 70, paragraph (3) (Amount of Disaster-Related Loss on Business Assets)) due to Disaster, robbery, or misappropriation (this includes if the Resident pays any unavoidable expense prescribed by Cabinet Order in connection with a Disaster, robbery, or misappropriation), and the total amount of such losses for the year (including any amount spent on the aforementioned unavoidable expenses but excluding any part of the loss covered by insurance benefits, compensation for damage, or anything similar to these; hereinafter referred to as the "amount of losses" in this paragraph) exceeds the amount that is set forth in any of the following items for the category of case set forth in the item, the part of the total amount of losses that exceeds the amount set forth in the relevant item is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year:
居住者又はその者と生計を一にする配偶者その他の親族で政令で定めるものの有する資産（第六十二条第一項（生活に通常必要でない資産の災害による損失）及び第七十条第三項（被災事業用資産の損失の金額）に規定する資産を除く。）について災害又は盗難若しくは横領による損失が生じた場合（その災害又は盗難若しくは横領に関連してその居住者が政令で定めるやむを得ない支出をした場合を含む。）において、その年における当該損失の金額（当該支出をした金額を含むものとし、保険金、損害賠償金その他これらに類するものにより補てんされる部分の金額を除く。以下この項において「損失の金額」という。）の合計額が次の各号に掲げる場合の区分に応じ当該各号に掲げる金額を超えるときは、その超える部分の金額を、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控除する。
if the amount of disaster-related expenses (meaning the part of the amount of losses that Cabinet Order prescribes as the amount spent in direct connection with Disasters; hereinafter the same applies in this paragraph) that forms a part of the amount of losses for the year is 50,000 yen or less (or if there were no disaster-related expenses for the year):10% of the sum total of the Resident's gross income, retirement income, and timber income for the year;
if the amount of disaster-related expenses that forms a part of the amount of losses for the year exceeds 50,000 yen:either the amount arrived at when disaster-related expenses in excess of 50,000 yen are deducted from the total amount of losses for the year, or the amount set forth in the preceding item, whichever is lower;
if all amounts of losses for the year constitute disaster-related expenses:either 50,000 yen or the amount set forth in item (i), whichever is lower.
Cabinet Order provides for the necessary particulars concerning the calculation of the amount of losses prescribed in the preceding paragraph.
前項に規定する損失の金額の計算に関し必要な事項は、政令で定める。
A deduction under paragraph (1) is referred to as a casualty loss deduction.
第一項の規定による控除は、雑損控除という。
Article 73Medical Expense Deduction
第七十三条（医療費控除）
If a Resident pays, in any year, medical expenses for the Resident or for the Resident's spouse or any other relative whose living expenses are paid from the same resources as the Resident, and the total amount of those medical expenses paid during the year (excluding any part covered by insurance benefits, compensation for damage, or anything similar to these) exceeds the amount equivalent to 5% of the total of the Resident's gross income, retirement income, and timber income for the year (or 100,000 yen, if that amount exceeds 100,000 yen), the amount of the excess (or 2,000,000 yen, if that amount exceeds 2,000,000 yen) is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year.
居住者が、各年において、自己又は自己と生計を一にする配偶者その他の親族に係る医療費を支払つた場合において、その年中に支払つた当該医療費の金額（保険金、損害賠償金その他これらに類するものにより補てんされる部分の金額を除く。）の合計額がその居住者のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の百分の五に相当する金額（当該金額が十万円を超える場合には、十万円）を超えるときは、その超える部分の金額（当該金額が二百万円を超える場合には、二百万円）を、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控除する。
The medical expenses prescribed in the preceding paragraph are the consideration for medical examination or treatment by a physician or dentist, for the purchase of pharmaceuticals necessary for treatment or medical care, and for the provision of other medical care or related personal services, which Cabinet Order prescribes as being recognized as ordinarily necessary.
前項に規定する医療費とは、医師又は歯科医師による診療又は治療、治療又は療養に必要な医薬品の購入その他医療又はこれに関連する人的役務の提供の対価のうち通常必要であると認められるものとして政令で定めるものをいう。
A deduction under paragraph (1) is referred to as a medical expense deduction.
第一項の規定による控除は、医療費控除という。
Article 74Social Insurance Premium Deduction
第七十四条（社会保険料控除）
If a Resident pays, in any year, social insurance premiums to be borne by the Resident or by the Resident's spouse or any other relative whose living expenses are paid from the same resources as the Resident, or if those premiums are deducted from the Resident's pay, the amount paid or the amount deducted is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year.
居住者が、各年において、自己又は自己と生計を一にする配偶者その他の親族の負担すべき社会保険料を支払つた場合又は給与から控除される場合には、その支払つた金額又はその控除される金額を、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控除する。
The social insurance premiums prescribed in the preceding paragraph are the following premiums and other equivalent premiums prescribed by Cabinet Order (excluding premiums that are part of a person's pay as set forth in Article 9, paragraph (1), item (vii) (Nontaxability of Service Allowances)):
health insurance premiums that the taxpayer bears as an insured person pursuant to the Health Insurance Act (Act No. 70 of 1922);
健康保険法（大正十一年法律第七十号）の規定により被保険者として負担する健康保険の保険料
national health insurance premiums under the National Health Insurance Act (Act No. 192 of 1958) or national health insurance tax under the Local Tax Act;
国民健康保険法（昭和三十三年法律第百九十二号）の規定による国民健康保険の保険料又は地方税法の規定による国民健康保険税
premiums under the Act for Ensuring Medical Care for the Elderly (Act No. 80 of 1982);
高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）の規定による保険料
long-term care insurance premiums under the Long-Term Care Insurance Act (Act No. 123 of 1997);
介護保険法（平成九年法律第百二十三号）の規定による介護保険の保険料
labor insurance premiums that the taxpayer bears as a person covered by employment insurance pursuant to the Act on Collection of Labor Insurance Premiums (Act No. 84 of 1969);
労働保険の保険料の徴収等に関する法律（昭和四十四年法律第八十四号）の規定により雇用保険の被保険者として負担する労働保険料
national pension premiums that the taxpayer bears as an insured person pursuant to the National Pension Act, and installments that the taxpayer bears as a member of the National Pension Fund;
国民年金法の規定により被保険者として負担する国民年金の保険料及び国民年金基金の加入員として負担する掛金
farmers' pension premiums that the taxpayer bears as an insured person pursuant to the Act on the Farmers' Pension Fund, I.A.A.;
独立行政法人農業者年金基金法の規定により被保険者として負担する農業者年金の保険料
employees' pension insurance premiums that the taxpayer bears as an insured person pursuant to the Employees' Pension Insurance Act;
厚生年金保険法の規定により被保険者として負担する厚生年金保険の保険料
mariners' insurance premiums that the taxpayer bears as an insured person pursuant to the Mariners' Insurance Act;
船員保険法の規定により被保険者として負担する船員保険の保険料
installments under the National Public Servants Mutual Aid Association Act;
国家公務員共済組合法の規定による掛金
installments under the Local Public Officers Mutual Aid Association Act (including special installments);
地方公務員等共済組合法の規定による掛金（特別掛金を含む。）
installments that the taxpayer bears as a member pursuant to the Private School Personnel Mutual Aid Association Act;
私立学校教職員共済法の規定により加入者として負担する掛金
payments pursuant to Article 59 (Payment of Public Retirement Packages) of the Public Officers Pension Act (including as applied mutatis mutandis pursuant to other Acts).
恩給法第五十九条（恩給納金）（他の法律において準用する場合を含む。）の規定による納金
A deduction under paragraph (1) is referred to as a social insurance premium deduction.
第一項の規定による控除は、社会保険料控除という。
If a Resident pays small enterprise-based mutual aid premiums and similar payments in any year, the amount paid is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year.
居住者が、各年において、小規模企業共済等掛金を支払つた場合には、その支払つた金額を、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控除する。
The small enterprise-based mutual aid premiums and similar payments prescribed in the preceding paragraph are the following installments:
前項に規定する小規模企業共済等掛金とは、次に掲げる掛金をいう。
installments under a mutual relief contract prescribed in Article 2, paragraph (2) (Definitions) of the Small Enterprise Mutual Relief Projects Act (Act No. 102 of 1965) (excluding one prescribed by Cabinet Order);
小規模企業共済法（昭和四十年法律第百二号）第二条第二項（定義）に規定する共済契約（政令で定めるものを除く。）に基づく掛金
corporate-type pension participant contributions prescribed in Article 3, paragraph (3), item (vii)-2 (Approval of Pension Rules) of the Defined Contribution Pension Act (Act No. 88 of 2001) or individual-type pension participant contributions prescribed in Article 55, paragraph (2), item (iv) (Approval of Pension Rules) of that Act;
確定拠出年金法（平成十三年法律第八十八号）第三条第三項第七号の二（規約の承認）に規定する企業型年金加入者掛金又は同法第五十五条第二項第四号（規約の承認）に規定する個人型年金加入者掛金
installments under a contract related to a mutual aid system prescribed by Cabinet Order as prescribed in Article 9, paragraph (1), item (iii), (c) (Nontaxability of Pensions and Similar Benefits).
第九条第一項第三号ハ（年金等の非課税）に規定する政令で定める共済制度に係る契約に基づく掛金
A deduction under paragraph (1) is referred to as a deduction for small enterprise-based mutual aid premiums and similar payments.
第一項の規定による控除は、小規模企業共済等掛金控除という。
Article 76Life Insurance Premium Deduction
第七十六条（生命保険料控除）
If a Resident pays, in any year, insurance premiums or installments under a new life insurance contract or similar contract (for those under the contracts set forth in paragraph (5), items (i) through (iii), limited to those relating to the part under which the insurer promises to pay a fixed amount of insurance proceeds, mutual aid benefits, or other benefits (hereinafter referred to as "insurance proceeds or similar benefits" in this Article) due to survival or death (referred to as the "survival or death portion" in paragraph (3)) and others prescribed by Cabinet Order, and excluding the nursing care and medical insurance premiums prescribed in the following paragraph and the new individual pension insurance premiums prescribed in paragraph (3); hereinafter referred to as "new life insurance premiums" in this paragraph and the following paragraph), or insurance premiums or installments under an old life insurance contract or similar contract (excluding the old individual pension insurance premiums prescribed in paragraph (3) and others prescribed by Cabinet Order; hereinafter referred to as "old life insurance premiums" in this paragraph), the amount prescribed in each of the following items for the category of case set forth in that item is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year:
居住者が、各年において、新生命保険契約等に係る保険料若しくは掛金（第五項第一号から第三号までに掲げる契約に係るものにあつては生存又は死亡に基因して一定額の保険金、共済金その他の給付金（以下この条において「保険金等」という。）を支払うことを約する部分（第三項において「生存死亡部分」という。）に係るものその他政令で定めるものに限るものとし、次項に規定する介護医療保険料及び第三項に規定する新個人年金保険料を除く。以下この項及び次項において「新生命保険料」という。）又は旧生命保険契約等に係る保険料若しくは掛金（第三項に規定する旧個人年金保険料その他政令で定めるものを除く。以下この項において「旧生命保険料」という。）を支払つた場合には、次の各号に掲げる場合の区分に応じ当該各号に定める金額を、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控除する。
if new life insurance premiums are paid (excluding the case set forth in item (iii)): the amount prescribed in each of the following sub-items for the category of case set forth in that sub-item:
if the total amount of new life insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under a new life insurance contract or similar contract, or applied surplus to be distributed or a rebate to be received under a new life insurance contract or similar contract to the payment of new life insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount calculated pursuant to Cabinet Order as the amount of the portion relating to new life insurance premiums); hereinafter the same applies in this item and item (iii), (a)) is 20,000 yen or less: that total amount;
if the total amount of new life insurance premiums paid during the year exceeds 20,000 yen but is not more than 40,000 yen: the total of 20,000 yen and the amount equivalent to 50% of the amount arrived at when 20,000 yen is deducted from that total amount;
その年中に支払つた新生命保険料の金額の合計額が二万円を超え四万円以下である場合 二万円と当該合計額から二万円を控除した金額の二分の一に相当する金額との合計額
if the total amount of new life insurance premiums paid during the year exceeds 40,000 yen but is not more than 80,000 yen: the total of 30,000 yen and the amount equivalent to 25% of the amount arrived at when 40,000 yen is deducted from that total amount;
その年中に支払つた新生命保険料の金額の合計額が四万円を超え八万円以下である場合 三万円と当該合計額から四万円を控除した金額の四分の一に相当する金額との合計額
if the total amount of new life insurance premiums paid during the year exceeds 80,000 yen: 40,000 yen;
その年中に支払つた新生命保険料の金額の合計額が八万円を超える場合 四万円
if old life insurance premiums are paid (excluding the case set forth in the following item): the amount prescribed in each of the following sub-items for the category of case set forth in that sub-item:
if the total amount of old life insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under an old life insurance contract or similar contract, or applied surplus to be distributed or a rebate to be received under an old life insurance contract or similar contract to the payment of old life insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to old life insurance premiums); hereinafter the same applies in this item and (b) of the following item) is 25,000 yen or less: that total amount;
if the total amount of old life insurance premiums paid during the year exceeds 25,000 yen but is not more than 50,000 yen: the total of 25,000 yen and the amount equivalent to 50% of the amount arrived at when 25,000 yen is deducted from that total amount;
その年中に支払つた旧生命保険料の金額の合計額が二万五千円を超え五万円以下である場合 二万五千円と当該合計額から二万五千円を控除した金額の二分の一に相当する金額との合計額
if the total amount of old life insurance premiums paid during the year exceeds 50,000 yen but is not more than 100,000 yen: the total of 37,500 yen and the amount equivalent to 25% of the amount arrived at when 50,000 yen is deducted from that total amount;
その年中に支払つた旧生命保険料の金額の合計額が五万円を超え十万円以下である場合 三万七千五百円と当該合計額から五万円を控除した金額の四分の一に相当する金額との合計額
if the total amount of old life insurance premiums paid during the year exceeds 100,000 yen: 50,000 yen;
その年中に支払つた旧生命保険料の金額の合計額が十万円を超える場合 五万円
if both new life insurance premiums and old life insurance premiums are paid: the total of the amounts prescribed in each of the following sub-items for the category of premiums paid set forth in that sub-item (or 40,000 yen, if that total exceeds 40,000 yen):
new life insurance premiums: the amount prescribed in (a) through (d) of item (i) for the category of case set forth in (a) through (d) of that item into which the total amount of new life insurance premiums paid during the year falls;
old life insurance premiums: the amount prescribed in (a) through (d) of the preceding item for the category of case set forth in (a) through (d) of that item into which the total amount of old life insurance premiums paid during the year falls.
If a Resident pays, in any year, insurance premiums or installments under a nursing care and medical insurance contract or similar contract (limited to those relating to the part under which the insurer promises to pay insurance proceeds or similar benefits due to being admitted to a hospital or clinic and paying medical expenses prescribed in Article 73, paragraph (2) (Medical Expense Deduction) or any other event prescribed by Cabinet Order (referred to as an "event on which medical or similar expenses are paid" in paragraphs (6) and (7)) and others prescribed by Cabinet Order, and excluding new life insurance premiums; hereinafter referred to as "nursing care and medical insurance premiums" in this paragraph), the amount prescribed in each of the following items for the category of case set forth in that item is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year:
if the total amount of nursing care and medical insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under a nursing care and medical insurance contract or similar contract, or applied surplus to be distributed or a rebate to be received under a nursing care and medical insurance contract or similar contract to the payment of nursing care and medical insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount calculated pursuant to Cabinet Order as the amount of the portion relating to nursing care and medical insurance premiums); hereinafter the same applies in this paragraph) is 20,000 yen or less: that total amount;
if the total amount of nursing care and medical insurance premiums paid during the year exceeds 20,000 yen but is not more than 40,000 yen: the total of 20,000 yen and the amount equivalent to 50% of the amount arrived at when 20,000 yen is deducted from that total amount;
その年中に支払つた介護医療保険料の金額の合計額が二万円を超え四万円以下である場合 二万円と当該合計額から二万円を控除した金額の二分の一に相当する金額との合計額
if the total amount of nursing care and medical insurance premiums paid during the year exceeds 40,000 yen but is not more than 80,000 yen: the total of 30,000 yen and the amount equivalent to 25% of the amount arrived at when 40,000 yen is deducted from that total amount;
その年中に支払つた介護医療保険料の金額の合計額が四万円を超え八万円以下である場合 三万円と当該合計額から四万円を控除した金額の四分の一に相当する金額との合計額
if the total amount of nursing care and medical insurance premiums paid during the year exceeds 80,000 yen: 40,000 yen.
その年中に支払つた介護医療保険料の金額の合計額が八万円を超える場合 四万円
If a Resident pays, in any year, insurance premiums or installments under a new individual pension insurance contract or similar contract (limited to those relating to the survival or death portion; hereinafter referred to as "new individual pension insurance premiums" in this paragraph) or insurance premiums or installments under an old individual pension insurance contract or similar contract (excluding, for a contract to which a special provision is attached for the payment of insurance proceeds or similar benefits due to the person's illness, physical injury, or any other similar event, the insurance premiums or installments relating to that special provision; hereinafter referred to as "old individual pension insurance premiums" in this paragraph), the amount prescribed in each of the following items for the category of case set forth in that item is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year:
if new individual pension insurance premiums are paid (excluding the case set forth in item (iii)): the amount prescribed in each of the following sub-items for the category of case set forth in that sub-item:
if the total amount of new individual pension insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under a new individual pension insurance contract or similar contract, or applied surplus to be distributed or a rebate to be received under a new individual pension insurance contract or similar contract to the payment of new individual pension insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount calculated pursuant to Cabinet Order as the amount of the portion relating to new individual pension insurance premiums); hereinafter the same applies in this item and item (iii), (a)) is 20,000 yen or less: that total amount;
if the total amount of new individual pension insurance premiums paid during the year exceeds 20,000 yen but is not more than 40,000 yen: the total of 20,000 yen and the amount equivalent to 50% of the amount arrived at when 20,000 yen is deducted from that total amount;
その年中に支払つた新個人年金保険料の金額の合計額が二万円を超え四万円以下である場合 二万円と当該合計額から二万円を控除した金額の二分の一に相当する金額との合計額
if the total amount of new individual pension insurance premiums paid during the year exceeds 40,000 yen but is not more than 80,000 yen: the total of 30,000 yen and the amount equivalent to 25% of the amount arrived at when 40,000 yen is deducted from that total amount;
その年中に支払つた新個人年金保険料の金額の合計額が四万円を超え八万円以下である場合 三万円と当該合計額から四万円を控除した金額の四分の一に相当する金額との合計額
if the total amount of new individual pension insurance premiums paid during the year exceeds 80,000 yen: 40,000 yen;
その年中に支払つた新個人年金保険料の金額の合計額が八万円を超える場合 四万円
if old individual pension insurance premiums are paid (excluding the case set forth in the following item): the amount prescribed in each of the following sub-items for the category of case set forth in that sub-item:
if the total amount of old individual pension insurance premiums paid during the year (or, if in that year the Resident received a distribution of surplus or a rebate under an old individual pension insurance contract or similar contract, or applied surplus to be distributed or a rebate to be received under an old individual pension insurance contract or similar contract to the payment of old individual pension insurance premiums, the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to old individual pension insurance premiums); hereinafter the same applies in this item and (b) of the following item) is 25,000 yen or less: that total amount;
if the total amount of old individual pension insurance premiums paid during the year exceeds 25,000 yen but is not more than 50,000 yen: the total of 25,000 yen and the amount equivalent to 50% of the amount arrived at when 25,000 yen is deducted from that total amount;
その年中に支払つた旧個人年金保険料の金額の合計額が二万五千円を超え五万円以下である場合 二万五千円と当該合計額から二万五千円を控除した金額の二分の一に相当する金額との合計額
if the total amount of old individual pension insurance premiums paid during the year exceeds 50,000 yen but does not exceed 100,000 yen: the sum of 37,500 yen and an amount equivalent to one-quarter of the amount obtained by deducting 50,000 yen from that total amount;
その年中に支払つた旧個人年金保険料の金額の合計額が五万円を超え十万円以下である場合 三万七千五百円と当該合計額から五万円を控除した金額の四分の一に相当する金額との合計額
if the total amount of old individual pension insurance premiums paid during the year exceeds 100,000 yen: 50,000 yen.
その年中に支払つた旧個人年金保険料の金額の合計額が十万円を超える場合 五万円
if the Resident has paid new individual pension insurance premiums and old individual pension insurance premiums: the sum of the amounts specified in the following for the respective categories of premiums paid set forth therein (or 40,000 yen, if that sum exceeds 40,000 yen):
new individual pension insurance premiums: the amount specified in item (i), (a) through (d) for the category of case set forth in (a) through (d) of that item into which the total amount of new individual pension insurance premiums paid during the year falls;
old individual pension insurance premiums: the amount specified in (a) through (d) of the preceding item for the category of case set forth in (a) through (d) of that item into which the total amount of old individual pension insurance premiums paid during the year falls.
If the total of the amounts to be deducted from the Resident's gross income, retirement income or timber income for the year pursuant to the provisions of the preceding three paragraphs exceeds 120,000 yen, the amount to be deducted from the Resident's gross income, retirement income or timber income for the year pursuant to those provisions is 120,000 yen, notwithstanding those provisions.
The new life insurance contract or similar contract prescribed in paragraph (1) means a contract set forth in the following items that is concluded on or after January 1, 2012 (excluding such a contract concluded before that date that has lapsed and has been reinstated on or after that date; referred to as a "new contract" in this paragraph), or a new contract concluded as a supplement to another insurance contract (including a contract for mutual aid; the same applies in paragraphs (7) and (8)), or, on or after that date, plan rules set forth in item (iv) that have received approval under Article 3, paragraph (1), item (i) (Implementation of Defined-Benefit Corporate Pensions) of the Defined-Benefit Corporate Pension Act or other provisions prescribed by Cabinet Order (referred to as the "approval provisions" in the following paragraph), or plan rules set forth in item (iv) of a corporate pension fund prescribed in item (ii) of that paragraph (referred to as a "corporate pension fund" in the following paragraph) that has received authorization under item (ii) of that paragraph or other provisions prescribed by Cabinet Order (referred to as the "authorization provisions" in the following paragraph) (collectively referred to as "new plan rules" in this paragraph and the following paragraph), under which all of the recipients of insurance proceeds or similar benefits under the new contract or new plan rules are the person who pays the premiums or installments, or that person's spouse or other relatives:
第一項に規定する新生命保険契約等とは、平成二十四年一月一日以後に締結した次に掲げる契約（失効した同日前に締結した当該契約が同日以後に復活したものを除く。以下この項において「新契約」という。）若しくは他の保険契約（共済に係る契約を含む。第七項及び第八項において同じ。）に附帯して締結した新契約又は同日以後に確定給付企業年金法第三条第一項第一号（確定給付企業年金の実施）その他政令で定める規定（次項において「承認規定」という。）の承認を受けた第四号に掲げる規約若しくは同条第一項第二号その他政令で定める規定（次項において「認可規定」という。）の認可を受けた同号に規定する基金（次項において「基金」という。）の第四号に掲げる規約（以下この項及び次項において「新規約」と総称する。）のうち、これらの新契約又は新規約に基づく保険金等の受取人のすべてをその保険料若しくは掛金の払込みをする者又はその配偶者その他の親族とするものをいう。
an insurance contract concluded by a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article, under which a fixed amount of insurance proceeds or similar benefits is paid due to survival or death (excluding an insurance contract with an insurance period of less than five years that is prescribed by Cabinet Order (referred to as a "specified insurance contract" in the following paragraph) and one that such a foreign life insurance company, etc. has concluded outside Japan);
a postal life insurance contract prescribed in Article 3 (Government Guarantee) of the Postal Life Insurance Act (Act No. 68 of 1949) prior to its repeal pursuant to the provisions of Article 2 (Repeal of Acts) of the Act on the Development of Relevant Acts Incidental to the Enforcement of the Postal Service Privatization Act and Other Acts (Act No. 102 of 2005) (referred to as a "former postal life insurance contract" in the following paragraph and paragraph (7)), under which a fixed amount of insurance proceeds or similar benefits is paid due to survival or death;
a contract for life mutual aid concluded by an agricultural cooperative engaged in the business referred to in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act (Act No. 132 of 1947) (excluding a contract for life mutual aid with a mutual aid period of less than five years that is prescribed by Cabinet Order) or any other contract for similar mutual aid prescribed by Cabinet Order (referred to as a "life mutual aid contract or similar contract" in the following paragraph and paragraph (7)), under which a fixed amount of insurance proceeds or similar benefits is paid due to survival or death;
plan rules for a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of the Defined-Benefit Corporate Pension Act, or a similar contract concerning a retirement pension that is prescribed by Cabinet Order.
確定給付企業年金法第三条第一項に規定する確定給付企業年金に係る規約又はこれに類する退職年金に関する契約で政令で定めるもの
The old life insurance contract or similar contract prescribed in paragraph (1) means a contract set forth in the following items that was concluded on or before December 31, 2011 (including such a contract concluded on or before that date that has lapsed and has been reinstated after that date), or plan rules set forth in item (v) that have received approval under the approval provisions, or plan rules set forth in that item of a corporate pension fund that has received authorization under the authorization provisions, on or before that date (excluding new plan rules), under which all of the recipients of insurance proceeds or similar benefits under the contract or plan rules are the person who pays the premiums or installments, or that person's spouse or other relatives:
a contract set forth in item (i) of the preceding paragraph;
前項第一号に掲げる契約
an insurance contract concluded by a life insurance company or a foreign life insurance company, etc. prescribed in item (i) of the preceding paragraph, or by a casualty insurance company prescribed in Article 2, paragraph (4) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, under which insurance proceeds or similar benefits are paid due to illness, bodily injury, or any other similar cause (excluding one set forth in item (i), one under which the only ground for the payment of insurance proceeds or similar benefits is bodily injury, a specified insurance contract, one that such a foreign life insurance company, etc. or such a foreign casualty insurance company, etc. has concluded outside Japan, and any other one prescribed by Cabinet Order), under which insurance proceeds or similar benefits are paid due to an event on which medical or similar expenses are paid;
plan rules or a contract set forth in item (iv) of the preceding paragraph.
前項第四号に掲げる規約又は契約
The nursing care and medical insurance contract or similar contract prescribed in paragraph (2) means a contract set forth in the following items that is concluded on or after January 1, 2012 (excluding such a contract concluded before that date that has lapsed and has been reinstated on or after that date; referred to as a "new contract" in this paragraph), or a new contract concluded as a supplement to another insurance contract, under which all of the recipients of insurance proceeds or similar benefits under the new contract are the person who pays the premiums or installments, or that person's spouse or other relatives:
a contract set forth in item (iv) of the preceding paragraph;
前項第四号に掲げる契約
a former postal life insurance contract or a life mutual aid contract or similar contract under which insurance proceeds or similar benefits are paid due to illness, bodily injury, or any other similar cause (excluding one set forth in paragraph (5), item (ii) or (iii), one under which the only ground for the payment of insurance proceeds or similar benefits is bodily injury, and any other one prescribed by Cabinet Order), under which insurance proceeds or similar benefits are paid due to an event on which medical or similar expenses are paid.
The new individual pension insurance contract or similar contract prescribed in paragraph (3) means a contract set forth in paragraph (5), items (i) through (iii) that is concluded on or after January 1, 2012 (limited to one that provides for the payment of a pension and is prescribed by Cabinet Order (referred to as an "annuity contract" in the following paragraph), and excluding such a contract concluded before that date that has lapsed and has been reinstated on or after that date; referred to as a "new contract" in this paragraph), or a new contract concluded as a supplement to another insurance contract, that provides for the following requirements:
第三項に規定する新個人年金保険契約等とは、平成二十四年一月一日以後に締結した第五項第一号から第三号までに掲げる契約（年金を給付する定めのあるもので政令で定めるもの（次項において「年金給付契約」という。）に限るものとし、失効した同日前に締結した当該契約が同日以後に復活したものを除く。以下この項において「新契約」という。）又は他の保険契約に附帯して締結した新契約のうち、次に掲げる要件の定めのあるものをいう。
the recipient of the pension under the contract is to be the person who pays the premiums or installments referred to in the following item or that person's spouse, whichever of them is alive, if either of them is alive;
当該契約に基づく年金の受取人は、次号の保険料若しくは掛金の払込みをする者又はその配偶者が生存している場合にはこれらの者のいずれかとするものであること。
the premiums or installments under the contract are to be paid periodically over a period of 10 years or more before the date on which the payment of the pension commences;
当該契約に基づく保険料又は掛金の払込みは、年金支払開始日前十年以上の期間にわたつて定期に行うものであること。
the pension under the contract is to be paid to the individual specified in item (i) periodically over a period of 10 years or more beginning on or after the date specified in the contract, which is a date on or after the date on which the recipient of the pension reaches 60 years of age, or over the period during which the recipient is alive, and any other requirements prescribed by Cabinet Order.
当該契約に基づく第一号に定める個人に対する年金の支払は、当該年金の受取人の年齢が六十歳に達した日以後の日で当該契約で定める日以後十年以上の期間又は当該受取人が生存している期間にわたつて定期に行うものであることその他の政令で定める要件
The old individual pension insurance contract or similar contract prescribed in paragraph (3) means a contract set forth in paragraph (6), items (i) through (iii) that was concluded on or before December 31, 2011 (limited to an annuity contract, and including such a contract concluded on or before that date that has lapsed and has been reinstated after that date), that provides for the requirements set forth in the items of the preceding paragraph.
第三項に規定する旧個人年金保険契約等とは、平成二十三年十二月三十一日以前に締結した第六項第一号から第三号までに掲げる契約（年金給付契約に限るものとし、失効した同日以前に締結した当該契約が同日後に復活したものを含む。）のうち、前項各号に掲げる要件の定めのあるものをいう。
If, on or after January 1, 2012, a new contract prescribed in paragraph (5), (7) or (8) is concluded as a supplement to an old life insurance contract or similar contract prescribed in paragraph (6) or an old individual pension insurance contract or similar contract prescribed in the preceding paragraph, the provisions of paragraphs (1) through (5), (7) and (8) apply by deeming that old life insurance contract or similar contract or old individual pension insurance contract or similar contract to be a contract concluded on or after that date.
A deduction under paragraphs (1) through (4) is referred to as a life insurance premium deduction.
第一項から第四項までの規定による控除は、生命保険料控除という。
Article 77Earthquake Insurance Premium Deduction
第七十七条（地震保険料控除）
If, in any year, a Resident has paid insurance premiums or installments for the portion relating to earthquake or similar damage (excluding those prescribed by Cabinet Order; referred to as "earthquake insurance premiums" in this paragraph) under a casualty insurance policy or similar contract whose subject matter of insurance or mutual aid is a house owned by the Resident or by the Resident's spouse or any other relative whose living expenses are paid from the same resources as the Resident and constantly used as their residence, or assets prescribed in Article 9, paragraph (1), item (ix) (Nontaxable Income) owned by those persons, and under which insurance proceeds or mutual aid benefits are paid to cover the amount of loss incurred with respect to those assets due to damage from fire, destruction, burial or washing away directly or indirectly caused by an earthquake, a volcanic eruption, or a tsunami resulting from either of these (referred to as "earthquake or similar damage" in this paragraph), the total amount of earthquake insurance premiums paid during the year (or, if in that year the Resident has received a distribution of surplus or a refund of rebates under the casualty insurance policy or similar contract, or has appropriated surplus to be distributed or rebates to be refunded under the casualty insurance policy or similar contract to the payment of earthquake insurance premiums, the balance remaining after deducting the amount of that surplus or those rebates (limited to the amount of the portion relating to earthquake insurance premiums), and if that amount exceeds 50,000 yen, 50,000 yen) is allowed as a deduction from the Resident's gross income, retirement income or timber income for the year.
居住者が、各年において、自己若しくは自己と生計を一にする配偶者その他の親族の有する家屋で常時その居住の用に供するもの又はこれらの者の有する第九条第一項第九号（非課税所得）に規定する資産を保険又は共済の目的とし、かつ、地震若しくは噴火又はこれらによる津波を直接又は間接の原因とする火災、損壊、埋没又は流失による損害（以下この項において「地震等損害」という。）によりこれらの資産について生じた損失の額をてん補する保険金又は共済金が支払われる損害保険契約等に係る地震等損害部分の保険料又は掛金（政令で定めるものを除く。以下この項において「地震保険料」という。）を支払つた場合には、その年中に支払つた地震保険料の金額の合計額（その年において損害保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は損害保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて地震保険料の払込みに充てた場合には当該剰余金又は割戻金の額（地震保険料に係る部分の金額に限る。）を控除した残額とし、その金額が五万円を超える場合には五万円とする。）を、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控除する。
The casualty insurance policy or similar contract prescribed in the preceding paragraph means a contract that is concluded as a supplement to one of the following contracts, or a single insurance policy or mutual aid contract that becomes valid together with such a contract:
前項に規定する損害保険契約等とは、次に掲げる契約に附帯して締結されるもの又は当該契約と一体となつて効力を有する一の保険契約若しくは共済に係る契約をいう。
an insurance policy concluded by a casualty insurance company prescribed in Article 2, paragraph (4) (Definitions) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article, which is designed to cover damage arising from certain types of unavoidable accidents (other than one set forth in paragraph (6), item (iv) of the preceding Article and other than one that such a foreign casualty insurance company, etc. has concluded outside Japan);
a contract for mutual aid in building renovation or mutual aid for fire damage concluded by an agricultural cooperative engaged in business referred to in Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Cooperatives Act, or any other contract for similar mutual aid prescribed by Cabinet Order.
農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合の締結した建物更生共済又は火災共済に係る契約その他政令で定めるこれらに類する共済に係る契約
A deduction under paragraph (1) is referred to as an earthquake insurance premium deduction.
第一項の規定による控除は、地震保険料控除という。
第七十八条（寄附金控除）
the sum total of specified donations made during the year (or an amount that represents 40% of the sum total of the Resident's gross income, retirement income, and timber income for the year, if the sum total of specified donations made during the year exceeds this);
その年中に支出した特定寄附金の額の合計額（当該合計額がその者のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の百分の四十に相当する金額を超える場合には、当該百分の四十に相当する金額）
2,000 yen.
二千円
A specified donation as prescribed in the preceding paragraph means a donation as follows (other than one made in connection with school enrollment):
前項に規定する特定寄附金とは、次に掲げる寄附金（学校の入学に関してするものを除く。）をいう。
a donation to the national or local government (including a port authority prescribed in the Ports and Harbors Act (Act No. 218 of 1950) (excluding any donation in connection with which the donor is found to be extended exclusive use of the facilities funded by the donation or any other special benefit);
国又は地方公共団体（港湾法（昭和二十五年法律第二百十八号）の規定による港務局を含む。）に対する寄附金（その寄附をした者がその寄附によつて設けられた設備を専属的に利用することその他特別の利益がその寄附をした者に及ぶと認められるものを除く。）
a donation to an incorporated public interest association, incorporated public interest foundation, or any other corporation or group that conducts business in the public interest (including a donation to incorporate the corporation or any other donation made prior to the incorporation thereof which is prescribed by Cabinet Order) which the Minister of Finance designates pursuant to Cabinet Order as meeting the following requirements:
公益社団法人、公益財団法人その他公益を目的とする事業を行う法人又は団体に対する寄附金（当該法人の設立のためにされる寄附金その他の当該法人の設立前においてされる寄附金で政令で定めるものを含む。）のうち、次に掲げる要件を満たすと認められるものとして政令で定めるところにより財務大臣が指定したもの
donations are solicited widely from the general public;
広く一般に募集されること。
it is fully expected that the donation will be allocated to urgent expenses to help advance education or science, improve culture, contribute to social welfare, or otherwise further the public interest.
教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に寄与するための支出で緊急を要するものに充てられることが確実であること。
a donation to a corporation as set forth in Appended Table I, or to a corporation incorporated pursuant to a special Act, which Cabinet Order prescribes as one that significantly helps advance education or science, improve culture, contribute to social welfare, or otherwise further the public interest, made in connection with the business that is the principal objective of that corporation (other than a donation that is clearly to be allocated to business related to capital contributions and a donation that falls under a category of donation prescribed in one of the preceding two items);
a donation related to the trust affairs of a public interest trust that is expended to make it trust property of that public interest trust (other than a donation that is clearly to be allocated to trust affairs related to capital contributions and a donation that falls under a category of donation prescribed in one of the preceding three items).
公益信託の信託財産とするために支出した当該公益信託に係る信託事務に関連する寄附金（出資に関する信託事務に充てられることが明らかなもの及び前三号に規定する寄附金に該当するものを除く。）
A deduction under paragraph (1) is referred to as a donation deduction.
第一項の規定による控除は、寄附金控除という。
Article 79Disability Deduction
第七十九条（障害者控除）
If a Resident is a Person with a Disability, the Resident is allowed 270,000 yen (or 400,000 yen, if the Resident is a Person with a Particular Disability) as a deduction from gross income, retirement income, or timber income for the year.
If a Resident's spouse in the same household or dependent is a Person with a Disability, the Resident is allowed 270,000 yen (or 400,000 yen, if that person is a Person with a Particular Disability) for each such Person with a Disability as a deduction from the Resident's gross income, retirement income, or timber income for the year.
If a Resident's spouse in the same household or dependent is a Person with a Particular Disability who ordinarily lives together with the Resident, the Resident's spouse, or any other relative whose living expenses are paid from the same resources as the Resident, the Resident is allowed 750,000 yen for each such Person with a Particular Disability as a deduction from the Resident's gross income, retirement income, or timber income for the year, notwithstanding the provisions of the preceding paragraph.
A deduction under the preceding three paragraphs is referred to as a disability deduction.
前三項の規定による控除は、障害者控除という。
第八十条（寡婦控除）
Article 81Single Parent Deduction
第八十一条（ひとり親控除）
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.
A deduction under the preceding paragraph is referred to as a single parent deduction.
前項の規定による控除は、ひとり親控除という。
Article 82Working Student Deduction
第八十二条（勤労学生控除）
If a Resident is a working student, the Resident is allowed 270,000 yen as a deduction from gross income, retirement income, or timber income for the year.
A deduction under the preceding paragraph is referred to as a working student deduction.
前項の規定による控除は、勤労学生控除という。
第八十三条（配偶者控除）
If a Resident has a Claimable Spouse, the amount specified in each of the following items for the category of case set forth in that item is allowed as a deduction from the Resident's gross income, retirement income, or timber income for the year:
if the Resident's total income prescribed in Article 2, paragraph (1), item (xxx) (Definitions) (referred to as "total income" in this paragraph, paragraph (1) of the following Article, Article 84-2, paragraph (1) (Special Deduction for Specified Relatives), and Article 86, paragraph (1) (Basic Personal Exemption)) is 9,000,000 yen or less: 380,000 yen (or 480,000 yen, if the Claimable Spouse is a Claimable Elderly Spouse);
その居住者の第二条第一項第三十号（定義）に規定する合計所得金額（以下この項、次条第一項、第八十四条の二第一項（特定親族特別控除）及び第八十六条第一項（基礎控除）において「合計所得金額」という。）が九百万円以下である場合 三十八万円（その控除対象配偶者が老人控除対象配偶者である場合には、四十八万円）
if the Resident's total income exceeds 9,000,000 yen but does not exceed 9,500,000 yen: 260,000 yen (or 320,000 yen, if the Claimable Spouse is a Claimable Elderly Spouse);
if the Resident's total income exceeds 9,500,000 yen but does not exceed 10,000,000 yen: 130,000 yen (or 160,000 yen, if the Claimable Spouse is a Claimable Elderly Spouse).
A deduction under the preceding paragraph is referred to as a spousal deduction.
前項の規定による控除は、配偶者控除という。
Article 83-2Special Spousal Deduction
第八十三条の二（配偶者特別控除）
If a Resident has a spouse whose living expenses are paid from the same resources as the Resident (excluding a relative employed only by a blue-return filer or similar person prescribed in Article 2, paragraph (1), item (xxxiii) (Definitions), and limited to a spouse whose total income is 1,330,000 yen or less) who does not fall under the category of Claimable Spouse (limited to the spouse of that Resident whose total income is 10,000,000 yen or less), the amount specified in each of the following items for the category of case set forth in that item is allowed 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配偶者（第二条第一項第三十三号（定義）に規定する青色事業専従者等を除くものとし、合計所得金額が百三十三万円以下であるものに限る。）で控除対象配偶者に該当しないもの（合計所得金額が千万円以下である当該居住者の配偶者に限る。）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次の各号に掲げる場合の区分に応じ当該各号に定める金額を控除する。
if the Resident's total income is 9,000,000 yen or less: the amount specified in the following for the category set forth therein to which the Resident's spouse belongs:
その居住者の合計所得金額が九百万円以下である場合 その居住者の配偶者の次に掲げる区分に応じそれぞれ次に定める金額
a spouse whose total income is 950,000 yen or less: 380,000 yen;
合計所得金額が九十五万円以下である配偶者 三十八万円
a spouse whose total income exceeds 950,000 yen but does not exceed 1,300,000 yen: the amount obtained by deducting from 380,000 yen the amount of the portion of the spouse's total income that exceeds 930,001 yen (or, if the amount of that excess portion is not an amount obtained by deducting 30,000 yen from an integral multiple of 50,000 yen, the largest of the amounts obtained by deducting 30,000 yen from an integral multiple of 50,000 yen that are less than the amount of that excess portion);
合計所得金額が九十五万円を超え百三十万円以下である配偶者 三十八万円からその配偶者の合計所得金額のうち九十三万一円を超える部分の金額（当該超える部分の金額が五万円の整数倍の金額から三万円を控除した金額でないときは、五万円の整数倍の金額から三万円を控除した金額で当該超える部分の金額に満たないもののうち最も多い金額とする。）を控除した金額
a spouse whose total income exceeds 1,300,000 yen: 30,000 yen.
合計所得金額が百三十万円を超える配偶者 三万円
if the Resident's total income exceeds 9,000,000 yen but does not exceed 9,500,000 yen: an amount equivalent to two-thirds of the amount specified in (a) through (c) of the preceding item for the category set forth in (a) through (c) of that item to which the Resident's spouse belongs (or, if that amount includes a fraction of less than 10,000 yen, the amount obtained by rounding that fraction up);
if the Resident's total income exceeds 9,500,000 yen but does not exceed 10,000,000 yen: an amount equivalent to one-third of the amount specified in item (i), (a) through (c) for the category set forth in (a) through (c) of that item to which the Resident's spouse belongs (or, if that amount includes a fraction of less than 10,000 yen, the amount obtained by rounding that fraction up).
The provisions of the preceding paragraph do not apply if the spouse whose living expenses are paid from the same resources as the Resident prescribed in that paragraph falls under any of the following cases:
if the spouse is subject to the application of the provisions of the preceding paragraph as a Resident prescribed in that paragraph;
if the spouse 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 spouse for withholding deduction 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 spouse 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);
当該配偶者が、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配偶者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（当該配偶者が、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。）
if the spouse is subject to the application of the provisions of Article 203-3, items (i) through (iii) (Amount of Tax to Be Collected) as a Resident who has a spouse for withholding deduction stated in a return for Dependents, etc. of a recipient of a public pension or retirement package (excluding the case where the spouse is a person who has filed a Tax Return or has received a determination with respect to income tax for the year).
当該配偶者が、公的年金等の受給者の扶養親族等申告書に記載された源泉控除対象配偶者がある居住者として第二百三条の三第一号から第三号まで（徴収税額）の規定の適用を受けている場合（当該配偶者がその年分の所得税につき確定申告書の提出をし、又は決定を受けた者である場合を除く。）
A deduction under paragraph (1) is referred to as a special spousal deduction.
第一項の規定による控除は、配偶者特別控除という。
Article 84Deduction for Dependents
第八十四条（扶養控除）
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。
Article 84-2Special Deduction for Specified Relatives
第八十四条の二（特定親族特別控除）
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 working exclusively for the business 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;
合計所得金額が八十五万円以下である特定親族 六十三万円
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 an integral multiple of 100,000 yen, the largest of the amounts obtained by deducting 80,000 yen from an integral multiple of 100,000 yen that are less than the amount so obtained);
合計所得金額が八十五万円を超え百十五万円以下である特定親族 六十三万円からその特定親族の合計所得金額のうち八十四万一円を超える部分の金額に二を乗じた金額（当該乗じた金額が十万円の整数倍の金額から八万円を控除した金額でないときは、十万円の整数倍の金額から八万円を控除した金額で当該乗じた金額に満たないもののうち最も多い金額とする。）を控除した金額
a specified relative whose total income exceeds 1,150,000 yen but does not exceed 1,200,000 yen: 60,000 yen;
合計所得金額が百十五万円を超え百二十万円以下である特定親族 六万円
a specified relative whose total income exceeds 1,200,000 yen: 30,000 yen.
合計所得金額が百二十万円を超える特定親族 三万円
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。
Article 85Time of Determination of Dependents and Similar Persons
第八十五条（扶養親族等の判定の時期等）
In 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.
第七十九条第一項（障害者控除）又は第八十条から第八十二条まで（寡婦控除等）の場合において、居住者が特別障害者若しくはその他の障害者、寡婦、ひとり親又は勤労学生に該当するかどうかの判定は、その年十二月三十一日（その者がその年の中途において死亡し、又は出国をする場合には、その死亡又は出国の時。以下この条において同じ。）の現況による。ただし、その居住者の子がその当時既に死亡している場合におけるその子がその居住者の第二条第一項第三十一号イ（定義）に規定する政令で定める子に該当するかどうかの判定は、当該死亡の時の現況による。
In 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.
第七十九条第二項又は第三項の場合において、居住者の同一生計配偶者又は扶養親族が同項の規定に該当する特別障害者（第百八十七条（障害者控除等の適用を受ける者に係る徴収税額）、第百九十条第二号ハ（年末調整）、第百九十四条第一項第三号（給与所得者の扶養控除等申告書）、第二百三条の三第一号ト（徴収税額）及び第二百三条の六第一項第五号（公的年金等の受給者の扶養親族等申告書）において「同居特別障害者」という。）若しくはその他の特別障害者又は特別障害者以外の障害者に該当するかどうかの判定は、その年十二月三十一日の現況による。ただし、その同一生計配偶者又は扶養親族がその当時既に死亡している場合は、当該死亡の時の現況による。
In 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.
第七十九条から前条までの場合において、その者が居住者の老人控除対象配偶者若しくはその他の控除対象配偶者若しくはその他の同一生計配偶者若しくは第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者又は特定扶養親族、老人扶養親族若しくはその他の控除対象扶養親族若しくはその他の扶養親族若しくは前条第一項に規定する特定親族（第五項から第七項までにおいて「特定親族」という。）に該当するかどうかの判定は、その年十二月三十一日の現況による。ただし、その判定に係る者がその当時既に死亡している場合は、当該死亡の時の現況による。
If 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.
If 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.
一の居住者の配偶者がその居住者の第八十三条の二第一項に規定する生計を一にする配偶者に該当し、かつ、他の居住者の特定親族にも該当する場合には、その配偶者は、政令で定めるところにより、これらのうちいずれか一にのみ該当するものとみなす。
If 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.
Special 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.
年の中途において居住者の配偶者が死亡し、その年中にその居住者が再婚した場合におけるその死亡し、又は再婚した配偶者に係る同一生計配偶者及び第八十三条の二第一項に規定する生計を一にする配偶者並びに扶養親族及び特定親族の範囲の特例については、政令で定める。
Article 86Basic Personal Exemption
第八十六条（基礎控除）
A Resident whose total income is 25,000,000 yen or less is allowed the amount specified in each of the following items for the category of case set forth in that item as a deduction from gross income, retirement income, or timber income for the year:
合計所得金額が二千五百万円以下である居住者については、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次の各号に掲げる場合の区分に応じ当該各号に定める金額を控除する。
if the Resident's total income is 23,500,000 yen or less: 580,000 yen;
その居住者の合計所得金額が二千三百五十万円以下である場合 五十八万円
if the Resident's total income exceeds 23,500,000 yen but does not exceed 24,000,000 yen: 480,000 yen;
その居住者の合計所得金額が二千三百五十万円を超え二千四百万円以下である場合 四十八万円
if the Resident's total income exceeds 24,000,000 yen but does not exceed 24,500,000 yen: 320,000 yen;
その居住者の合計所得金額が二千四百万円を超え二千四百五十万円以下である場合 三十二万円
if the Resident's total income exceeds 24,500,000 yen but does not exceed 25,000,000 yen: 160,000 yen.
その居住者の合計所得金額が二千四百五十万円を超え二千五百万円以下である場合 十六万円
The deduction under the preceding paragraph is referred to as the basic personal exemption.
前項の規定による控除は、基礎控除という。
Article 87Order of Deductions from Income
第八十七条（所得控除の順序）
If the taxpayer takes both a Casualty Loss deduction and a medical expenses deduction, social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, donation deduction, disability deduction, widow deduction, single parent deduction, working student deduction, spousal deduction, special spousal deduction, deduction for Dependents, special deduction for specified relatives, or basic personal exemption, the Casualty Loss deduction is to be applied first.
雑損控除と医療費控除、社会保険料控除、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除、寄附金控除、障害者控除、寡婦控除、ひとり親控除、勤労学生控除、配偶者控除、配偶者特別控除、扶養控除、特定親族特別控除又は基礎控除とを行う場合には、まず雑損控除を行うものとする。
The amount to be taken as a deduction as referred to in the preceding paragraph is to be deducted against the amount of the taxpayer's gross income, timber income, or retirement income, in that order.
前項の控除をすべき金額は、総所得金額、山林所得金額又は退職所得金額から順次控除する。
No English for this paragraph yet.
削除