Search

Search provisions, jump to a law or an article

Its wordings

Local Tax Act

Article 317-3-3, paragraph (1), item (ii)

第三百十七条の三の三第一項第二号

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

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

  1. In force today

    the name of the specified spouse;

    特定配偶者の氏名

  2. Not yet in force Act No. 2 of 2026 Reworded

    the name of the specified spousea person listed in Article 294, paragraph (1), item (i) who receives payment of public pension, etc. (excluding that to which Article 203-7 of the Income Tax Act applies) in the area where this Act is enforced, and who has a specified spouse (meaning a spouse who shares a livelihood with the person liable for the income levy (limited to a person whose total income is 9,000,000 yen or less) (limited to a person whose total income is 950,000 yen or less); the same applies in the following item and item (iii) of the following paragraph) (limited to a person who has income pertaining to severance pay or other such compensation, etc. (limited to the severance pay or other such compensation, etc. prescribed in Article 328; the same applies hereinafter in this item)), or a dependent (limited to a person under 16 years of age, or a claimable dependent who has income pertaining to severance pay or other such compensation, etc.) or a specified relative (limited to a person who has income pertaining to severance pay or other such compensation, etc. and whose total income is 850,000 yen or less);

    特定配偶者の氏名この法律の施行地において公的年金等(所得税法第二百三条の七の規定の適用を受けるものを除く。)の支払を受ける第二百九十四条第一項第一号に掲げる者であつて、特定配偶者(所得割の納税義務者(合計所得金額が九百万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(合計所得金額が九十五万円以下であるものに限る。)をいう。次号及び次項第三号において同じ。)(退職手当等(第三百二十八条に規定する退職手当等に限る。以下この号において同じ。)に係る所得を有する者に限る。)又は扶養親族(年齢十六歳未満の者又は控除対象扶養親族であつて退職手当等に係る所得を有する者に限る。)若しくは特定親族(退職手当等に係る所得を有する者であつて、合計所得金額が八十五万円以下であるものに限る。)を有する者

Compare any two wordings