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Local Tax Act

Article 34, paragraph (1), item (viii-2)

第三十四条第一項第八号の二

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

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  1. 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

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

    Aa 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

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