Article 24-5Scope of Tax Exemption for Individual Prefectural Inhabitant Tax
第二十四条の五（個人の道府県民税の非課税の範囲）
A prefecture may not impose the per capita levy and the income levy of prefectural inhabitant tax (excluding, for a person falling under item (ii), the income levy imposed pursuant to the provisions of Article 50-2 (hereinafter in this Subsection and the following Subsection referred to as the "separately taxed income levy")) on a person falling under any of the following items; provided, however, that this does not apply to a person who does not have a domicile in the area where this Act is in force.
a person receiving livelihood assistance under the provisions of the Public Assistance Act (Act No. 144 of 1950);
生活保護法（昭和二十五年法律第百四十四号）の規定による生活扶助を受けている者
a person with a disability, a minor, a widow, or a single parent (excluding cases where the total income of such a person for the previous year exceeds 1,350,000 yen).
障害者、未成年者、寡婦又はひとり親（これらの者の前年の合計所得金額が百三十五万円を超える場合を除く。）
When the provisions of item (i) of the preceding paragraph are applied to the separately taxed income levy, the determination of whether a person is one listed in that item is to be made based on the situation as of January 1 of the year in which the day on which the person is to receive payment of severance pay or other such compensation falls.
分離課税に係る所得割につき前項第一号の規定を適用する場合における同号に掲げる者であるかどうかの判定は、退職手当等の支払を受けるべき日の属する年の一月一日の現況によるものとする。
A prefecture may not impose the per capita levy of individual prefectural inhabitant tax, which is to be assessed and collected together with the per capita levy of individual municipal inhabitant tax, on a person on whom the per capita levy of individual municipal inhabitant tax may not be imposed pursuant to the provisions of Article 295, paragraph (3).
道府県は、第二百九十五条第三項の規定により個人の市町村民税の均等割を課することができないこととされる者に対しては、当該均等割と併せて賦課徴収すべき個人の道府県民税の均等割を課することができない。
Read this with the articles around it
previous yearmachine translation
「前年」
The calendar year before the year in which the first day of the fiscal year concerned falls.
Short name set inArticle 23, paragraph (1), item (vii)· applies only in this article and in Articles 24 to 45-3
separately taxed income levymachine translation
「分離課税に係る所得割」
The prefectural income levy (所得割) imposed under Article 50-2 on retirement allowances, etc. (退職手当等) separately from other income, in the prefecture where the recipient lives on 1 January of the year of payment, as this Subsection and the next use the term.
Short name set inArticle 24-5, paragraph (1)· applies only in this subsection and in Chapter 2, Section 1, Subsection 2