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Local Tax Act

Article 45-3-2, paragraph (1), item (ii)

第四十五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

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  1. In force today

    the name of the spouse who shares a livelihood with the person liable for the income levy (that person being limited to a person whose total income is 10,000,000 yen or less) (the spouse excluding a person who falls under a relative employed only by a blue-return filer prescribed in Article 32, paragraph (3) and receives the salary prescribed in that paragraph, and a person who falls under a relative employed only in the business prescribed in paragraph (4) of that Article, and limited to a person 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（第三十二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

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

    the name of the spouse who shares a livelihood with the person liable for the income levy (that person being limited to a person whose total income is 10,000,000 yen or less) (the spouse (excluding a personone who falls under a relative employed only by a blue-return filer prescribed in Article 32, paragraph (3) and receives the salary prescribed in that paragraph, and a personone who falls under a relative employed only in the business prescribed in paragraph (4) of that Article, and ; the same applies in paragraph (1), item (ii) of the following Article) (limited to a personone whose total income is 1,330,000 yen or less; the same applies in paragraph (1) of the following Article) who shares a livelihood with the person liable for the income levy (limited to one whose total income is 10,000,000 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（第三十二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

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