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Local Tax Act

Article 292, paragraph (1), item (vii)

第二百九十二条第一項第七号

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 spouses of a person liable for municipal inhabitant tax whose living expenses are paid from the same resources as that person (excluding a spouse who falls under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receives the salary prescribed in that paragraph, and a spouse who falls under a relative employed only in the business prescribed in Article 313, paragraph (4)), a person whose total income for the year preceding the year that includes the first day of the relevant fiscal year (hereinafter referred to as the "previous year" in this Article, Article 295, Articles 313 to 317-3 and Articles 317-6 to 321-7-9) is 580,000 yen or less.

    同一生計配偶者　市町村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（第三百十三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、第二百九十五条、第三百十三条から第三百十七条の三まで及び第三百十七条の六から第三百二十一条の七の九までにおいて「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 spouses of a person liable for municipal inhabitant tax whose living expenses are paid from the same resources as that person (excluding a spouse who falls under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receives the salary prescribed in that paragraph, and a spouse who falls under a relative employed only in the business prescribed in Article 313, paragraph (4)), a person whose total income for the year preceding the year that includes the first day of the relevant fiscal year (hereinafter referred to as the "previous year" in this Article, Article 295, Articles 313 tothrough 317-3 and Articles 317-6 tothrough 321-7-9) is 580,000620,000 yen or less.

    同一生計配偶者　市町村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（第三百十三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、第二百九十五条、第三百十三条から第三百十七条の三まで及び第三百十七条の六から第三百二十一条の七の九までにおいて「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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