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Local Tax Act

Article 23, paragraph (1), item (vii)

第二十三条第一項第七号

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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Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

  1. In force today

    Spouse in the same household: means, among the spouses of a person liable for prefectural inhabitant tax whose living expenses are paid from the same resources as that person liable for tax (excluding a relative employed only by a blue-return filer prescribed in Article 32, paragraph (3) who receives the salary prescribed in that paragraph, and a relative employed only in the business prescribed in paragraph (4) of that Article), those whose total income for the year preceding the year that includes the first day of the relevant fiscal year (hereinafter in this Article through Article 45-3 referred to as the "previous year") is 580,000 yen or less;

    同一生計配偶者　道府県民税の納税義務者の配偶者でその納税義務者と生計を一にするもの（第三十二条第三項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四項に規定する事業専従者に該当するものを除く。）のうち、当該年度の初日の属する年の前年（以下この条から第四十五条の三までにおいて「前年」という。）の合計所得金額が五十八万円以下である者をいう。

  2. Not yet in force Act No. 2 of 2026 Reworded

    Spouse in the same household: means, among the spousesthis means a spouse of a person liable for prefectural inhabitant tax whose living expenses are paid from the same resources as that person liable for tax (excluding who shares a livelihood with that person (excluding one who falls under a relative employed only by a blue-return filer prescribed in Article 32, paragraph (3) whoand receives the salary prescribed in that paragraph, and one who falls under a relative employed only in the business prescribed in paragraph (4) of that Article), those whose total income forin the year preceding the year that includes the first day of the relevant fiscal year in question (hereinafter in this Article through Article 45-3 referred to as the "previous year") is 580,000620,000 yen or less;.

    同一生計配偶者　道府県民税の納税義務者の配偶者でその納税義務者と生計を一にするもの（第三十二条第三項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四項に規定する事業専従者に該当するものを除く。）のうち、当該年度の初日の属する年の前年（以下この条から第四十五条の三までにおいて「前年」という。）の合計所得金額が五十八万六十二万円以下である者をいう。

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