Local Tax Act
Article 314-2, paragraph (1), item (vi)
第三百十四条の二第一項第六号
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
In force today
a person liable for the income levy who is a person with a disability, or a person liable for the income levy who has a spouse in the same household or dependent who is a person with a disability: 260,000 yen for each person with a disability (300,000 yen if that person is a person with a particular disability (meaning, among persons with disabilities, those with a severe mental or physical disability who are specified by Cabinet Order; the same applies in paragraphs (3) and (8) and Article 314-6))
障害者である所得割の納税義務者又は障害者である同一生計配偶者若しくは扶養親族を有する所得割の納税義務者 各障害者につき二十六万円（その者が特別障害者（障害者のうち、精神又は身体に重度の障害がある者で政令で定めるものをいう。第三項及び第八項並びに第三百十四条の六において同じ。）である場合には、三十万円）
a person liable for the income levy who is a person with a disability, or a person liable for the income levy who has a spouse in the same household or dependent who is a person with a disability: 260,000 yen for each person with a disability (300,000 yen if that person is a person with a particular disability (meaning, among persons with disabilities, those with a severe mental or physical disability who are specified by Cabinet Order; the same applies
in paragraphs (3) and (8) and Article 314-6hereinafter in this Subsection and Article 317-3-3, paragraph (2), item (ii)))障害者である所得割の納税義務者又は障害者である同一生計配偶者若しくは扶養親族を有する所得割の納税義務者 各障害者につき二十六万円（その者が特別障害者（障害者のうち、精神又は身体に重度の障害がある者で政令で定めるものをいう。
第三項及び第八項並びに第三百十四条の六以下この款及び第三百十七条の三の三第二項第二号において同じ。）である場合には、三十万円）