Where a person liable for municipal inhabitant tax falls under any of the persons listed in the following items, a municipality may reduce the amount of the per capita levy imposed on that person, as provided by the Municipal Ordinance of that municipality.
市町村は、市町村民税の納税義務者が次の各号に掲げる者のいずれかに該当する場合には、その者に対して課する均等割の額を、当該市町村の条例で定めるところにより、軽減することができる。
a spouse in the same household or dependent who has an obligation to pay the per capita levy (limited to persons under 16 years of age and claimable dependents prescribed in Article 314-2, paragraph (1), item (xi));
均等割を納付する義務がある同一生計配偶者又は扶養親族（年齢十六歳未満の者及び第三百十四条の二第一項第十一号に規定する控除対象扶養親族に限る。）
a person who has two or more persons listed in the preceding item.
前号に掲げる者を二人以上有する者
Read this with the articles around it
claimable dependentmachine translation
「控除対象扶養親族」
A dependent (扶養親族) of a taxpayer of the income levy (所得割) of municipal inhabitant tax (市町村民税) who is a resident (居住者) aged 16 or over, or a nonresident (非居住者) aged 16 to 29 or 70 or over, or aged 30 to 69 who has left Japan to study, is a person with a disability (障害者) or received at least 380,000 yen from the taxpayer in the previous year for living or education costs.
Defined inArticle 314-2, paragraph (1), item (xi)· applies only in this subsection and in Article 317-3-3, paragraph (1)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.