Article 6-7Amount Specified by Cabinet Order under Article 90, Paragraph (1), Item (i) of the Act
第六条の七（法第九十条第一項第一号の政令で定める額）
The amount specified by Cabinet Order prescribed in Article 90, paragraph (1), item (i) of the Act is the amount obtained by multiplying 350,000 yen by the number obtained by adding one to the number of dependents and similar persons prescribed in that item (in the case of a specified-age dependent, limited to a claimable dependent), and adding 320,000 yen to the product.
法第九十条第一項第一号に規定する政令で定める額は、同号に規定する扶養親族等（特定年齢扶養親族にあつては、控除対象扶養親族に限る。）の数に一を加えた数を三十五万円に乗じて得た額に三十二万円を加算した額とする。
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claimable dependentmachine translation
「控除対象扶養親族」
A dependent aged 16 or over; a dependent living outside Japan counts only if aged 16 to 29 or 70 or over, or aged 30 to 69 and studying abroad, disabled, or receiving at least 380,000 yen that year from the resident for living or education costs.
Short name set inArticle 5-4, paragraph (1)
specified-age dependentmachine translation
「特定年齢扶養親族」
In Article 5-4 and the provisions after it, a dependent (扶養親族) under the Income Tax Act aged 30 or over and under 70, who counts toward the income limit only if also a claimable dependent (控除対象扶養親族).
Short name set inArticle 5-4, paragraph (1)