When calculating the amount of gross income of a resident whose revenue from salaries or other wages for the year exceeds 8,500,000 yen and who is a person with a particular disability, or who has a dependent less than 23 years of age, or has a spouse in the same household or a dependent who is a person with a particular disability, the amount equivalent to 10 percent of the amount after deducting 8,500,000 yen from the revenue from salaries or other wages for the year (or 10,000,000 yen, if the revenue from salaries or other wages exceeds 10,000,000 yen) is deducted from the amount of employment income for that year.
When calculating the amount of gross income of a resident who has, for the year, an amount of salary and other wages after the salary income deduction and an amount of miscellaneous income from public pensions or retirement packages, and for whom the total of the amount of salary and other wages after the salary income deduction and the amount of miscellaneous income from public pensions or retirement packages exceeds 100,000 yen, the remaining amount after deducting 100,000 yen from the total of the amount of salary and other wages after the salary income deduction (or 100,000 yen, if that amount exceeds 100,000 yen) and the amount of miscellaneous income from public pensions or retirement packages (or 100,000 yen, if that amount exceeds 100,000 yen) is deducted from the amount of employment income for that year (or, where the provisions of the preceding paragraph apply, the remaining amount after the deduction under that paragraph).
その年分の給与所得控除後の給与等の金額及び公的年金等に係る雑所得の金額がある居住者で、当該給与所得控除後の給与等の金額及び当該公的年金等に係る雑所得の金額の合計額が十万円を超えるものに係る総所得金額を計算する場合には、当該給与所得控除後の給与等の金額（当該給与所得控除後の給与等の金額が十万円を超える場合には、十万円）及び当該公的年金等に係る雑所得の金額（当該公的年金等に係る雑所得の金額が十万円を超える場合には、十万円）の合計額から十万円を控除した残額を、その年分の給与所得の金額（前項の規定の適用がある場合には、同項の規定による控除をした残額）から控除する。
In the case referred to in paragraph (1), whether a resident falls under a person with a particular disability, or whether a person falls under a dependent less than 23 years of age or a spouse in the same household or dependent who is a person with a particular disability, is determined based on the circumstances as of December 31 of that year (or, if the resident dies, or there is an absence from Japan of the resident, during the year, as of the time of the death or the absence from Japan); provided, however, that if the person subject to the determination has already died at that time, it is determined based on the circumstances as of the time of the death.
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
salary or other wage: a salary or other wage as prescribed in Article 28, paragraph (1) of the Income Tax Act;
給与等 所得税法第二十八条第一項に規定する給与等をいう。
person with a particular disability: a person with a particular disability as prescribed in Article 2, paragraph (1), item (xxix) of the Income Tax Act;
特別障害者 所得税法第二条第一項第二十九号に規定する特別障害者をいう。
dependent: a dependent as prescribed in Article 2, paragraph (1), item (xxxiv) of the Income Tax Act;
扶養親族 所得税法第二条第一項第三十四号に規定する扶養親族をいう。
spouse in the same household: a spouse in the same household as prescribed in Article 2, paragraph (1), item (xxxiii) of the Income Tax Act;
同一生計配偶者 所得税法第二条第一項第三十三号に規定する同一生計配偶者をいう。
amount of salary and other wages after the salary income deduction: the remaining amount after deducting the amount of salary income deduction prescribed in Article 28, paragraph (3) of the Income Tax Act from the revenue from salaries or other wages (or, where the provisions of paragraph (4) of that Article apply, the amount equivalent to the amount of salary and other wages after the salary income deduction prescribed in that paragraph);
給与所得控除後の給与等の金額 給与等の収入金額から所得税法第二十八条第三項に規定する給与所得控除額を控除した残額（同条第四項の規定の適用がある場合には、同項に規定する給与所得控除後の給与等の金額に相当する金額）をいう。
amount of miscellaneous income from public pensions or retirement packages: the amount listed in Article 35, paragraph (2), item (i) of the Income Tax Act;
公的年金等に係る雑所得の金額 所得税法第三十五条第二項第一号に掲げる金額をいう。
absence from Japan: an absence from Japan as prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act.
出国 所得税法第二条第一項第四十二号に規定する出国をいう。
With regard to the application of the provisions of Article 22 of the Income Tax Act where the provisions of paragraph (1) or paragraph (2) apply, the phrase "the amount of employment income" in paragraph (2), item (i) of that Article is deemed to be replaced with "the remaining amount after the deduction under Article 41-3-11, paragraph (1) or paragraph (2) of the Act on Special Measures Concerning Taxation (Income Amount Adjustment Deduction) from the amount of employment income".
With regard to the application of the provisions of Article 121, paragraph (3) of the Income Tax Act in the case where the provisions of paragraph (2) apply, the phrase "the amount of employment income" in that paragraph is deemed to be replaced with "the amount remaining after deducting, from the amount of employment income, the deduction under the provisions of Article 41-3-11, paragraph (2) of the Act on Special Measures Concerning Taxation (Income Amount Adjustment Deduction)".
第二項の規定の適用がある場合における所得税法第百二十一条第三項の規定の適用については、同項中「給与所得の金額」とあるのは、「給与所得の金額から租税特別措置法第四十一条の三の十一第二項（所得金額調整控除）の規定による控除をした残額」とする。
Beyond what is specified in paragraph (3) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) or paragraph (2) are specified by Cabinet Order.