Article 6-8-2Amount Specified by Cabinet Order under Article 90-2, Paragraph (1), Item (i) of the Act
第六条の八の二（法第九十条の二第一項第一号の政令で定める額）
The amount specified by Cabinet Order prescribed in Article 90-2, paragraph (1), item (i) of the Act is 880,000 yen where there are no dependents and similar persons under that item, and where there are dependents and similar persons under that item, the amount obtained by adding to 880,000 yen 380,000 yen for each of those dependents and similar persons (in the case of a specified-age dependent, limited to a claimable dependent) (or, where those dependents and similar persons are a spouse in the same household or an elderly dependent prescribed in the Income Tax Act, 480,000 yen for each of that spouse in the same household or elderly dependent, and where those dependents and similar persons are specified dependents, etc., 630,000 yen for each of those specified dependents, etc.).
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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)
specified dependent, etc.machine translation
「特定扶養親族等」
A specified dependent (特定扶養親族) under the Income Tax Act, or a claimable dependent (控除対象扶養親族) under 19; for each one, Article 5-4 raises the income limit by 630,000 yen.
Defined inArticle 5-4, paragraph (1)