Local Tax Act
Article 34, paragraph (1), item (vi)
第三十四条第一項第六号
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 who has a spouse in the same household or a dependent who is a person with a disability: 260,000 yen for each person with a disability (or 300,000 yen, where that person is a person with a particular disability (meaning, of persons with disabilities, a person with a severe mental or physical disability who is specified by Cabinet Order; the same applies in paragraphs (3) and (8) and Article 37));
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三十七条において同じ。）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 who has a spouse in the same household or a dependent who is a person with a disability: 260,000 yen for each person with a disability (or 300,000 yen
,where that person is a person with a particular disability (meaning,ofamong persons with disabilities, a person with a severe mental or physical disabilitywho isspecified by Cabinet Order; the same appliesin paragraphs (3) and (8) and Article 37hereinafter in this Division and Article 45-3-3, 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三十七条以下この目及び第四十五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）