Local Tax Act
Article 317-3-2, paragraph (1), item (ii)
第三百十七条の三の二第一項第二号
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
the name of the spouse who shares the same livelihood with the person liable for the income levy (that person being limited to one whose total income is 10,000,000 yen or less) (the spouse excluding one 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 one who falls under a relative employed only in the business prescribed in paragraph (4) of that Article, and limited to one whose total income is 1,330,000 yen or less; the same applies in paragraph (1) of the following Article);
所得割の納税義務者（合計所得金額が千万円以下であるものに限る。）の自己と生計を一にする配偶者（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き、合計所得金額が百三十三万円以下であるものに限る。次条第一項において同じ。）の氏名
the name of the spouse who shares the same livelihood with the person liable for the income levy (that person being limited to one whose total income is 10,000,000 yen or less) (the spouse excluding one 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 one who falls under a relative employed only in the business prescribed in paragraph (4) of that Article
, and limited to one whose total income is 1,330,000 yen or less; the same applies in paragraph (1) of the following Article; the same applies in paragraph (1), item (ii) of the following Article) (limited to one whose total income is 1,330,000 yen or less);所得割の納税義務者（合計所得金額が千万円以下であるものに限る。）の自己と生計を一にする配偶者（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
き、く。次条第一項第二号において同じ。）（合計所得金額が百三十三万円以下であるものに限る。次条第一項において同じ。）の氏名