Local Tax Act
Article 314-2, paragraph (1), item (viii-2)
第三百十四条の二第一項第八号の二
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 single parent: 300,000 yen
ひとり親である所得割の納税義務者 三十万円
a person liable for the income levy who is a single parent:
300,000330,000 yen;ひとり親である所得割の納税義務者
三十万三十三万円