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Local Tax Act

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

第二十三条第一項第九号

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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  1. In force today

    Dependent: means, among the relatives of a person liable for prefectural inhabitant tax (excluding the spouse of that person liable for tax), the children entrusted to a foster parent prescribed in Article 6-4 of the Child Welfare Act (Act No. 164 of 1947) pursuant to Article 27, paragraph (1), item (iii) of that Act, and the elderly persons entrusted to a person entrusted with care prescribed in item (iii) of Article 11, paragraph (1) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) pursuant to that item, 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 previous year is 580,000 yen or less;

    扶養親族　道府県民税の納税義務者の親族（その納税義務者の配偶者を除く。）並びに児童福祉法（昭和二十二年法律第百六十四号）第二十七条第一項第三号の規定により同法第六条の四に規定する里親に委託された児童及び老人福祉法（昭和三十八年法律第百三十三号）第十一条第一項第三号の規定により同号に規定する養護受託者に委託された老人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、前年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

    Dependent: means, among this means any of the relatives of a person liable for prefectural inhabitant tax (excluding the spouse of that person liable for taxthat person's spouse), the children entrusted to a foster parentparents prescribed in Article 6-4 of the Child Welfare Act (Act No. 164 of 1947) pursuant to Article 27, paragraph (1), item (iii) of that Act, and the elderly persons entrusted to a person entrusted with care prescribed in item (iii) of, pursuant to Article 11, paragraph (1) , item (iii) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) pursuant to that item, whose living expenses are paid from the same resources as that person liable for tax (excluding , to a foster caregiver prescribed in that item, who share 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), thoseand whose total income forin the previous year is 580,000620,000 yen or less;.

    扶養親族　道府県民税の納税義務者の親族（その納税義務者の配偶者を除く。）並びに児童福祉法（昭和二十二年法律第百六十四号）第二十七条第一項第三号の規定により同法第六条の四に規定する里親に委託された児童及び老人福祉法（昭和三十八年法律第百三十三号）第十一条第一項第三号の規定により同号に規定する養護受託者に委託された老人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、前年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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