For the income tax of a resident for 2024, the special tax credit amount for 2024 is deducted from the amount of income tax for that year; provided, however, that this does not apply where the resident's total income for that year relating to income tax for that year (meaning total income under Article 2, paragraph (1), item (xxx) of the Income Tax Act; the same applies hereinafter in this Section) exceeds 18,050,000 yen.
居住者の令和六年分の所得税については、その者のその年分の所得税の額から、令和六年分特別税額控除額を控除する。ただし、その者のその年分の所得税に係るその年の合計所得金額（所得税法第二条第一項第三十号の合計所得金額をいう。以下この節において同じ。）が千八百五万円を超える場合については、この限りでない。
The special tax credit amount for 2024 prescribed in the preceding paragraph is 30,000 yen for a resident (or, for a resident who has a spouse in the same household (meaning a spouse in the same household prescribed in Article 2, paragraph (1), item (xxxiii) of the Income Tax Act, limited to a resident; the same applies hereinafter in this Section) or a dependent (meaning a dependent prescribed in item (xxxiv) of that paragraph, limited to a resident; the same applies hereinafter in this Section), the amount obtained by adding 30,000 yen per spouse in the same household or dependent to 30,000 yen).
前項に規定する令和六年分特別税額控除額は、居住者について三万円（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い、居住者に限る。以下この節において同じ。）又は扶養親族（同条第一項第三十四号に規定する扶養親族をいい、居住者に限る。以下この節において同じ。）を有する居住者については、三万円に当該同一生計配偶者又は当該扶養親族一人につき三万円を加算した金額）とする。
In the cases referred to in the preceding two paragraphs, whether a person falls under a spouse in the same household or a dependent 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 (meaning an absence from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act; the same applies hereinafter in this paragraph) 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.
前二項の場合において、その者が同一生計配偶者又は扶養親族に該当するかどうかの判定は、その年十二月三十一日（その居住者がその年の中途において死亡し、又は出国（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。以下この項において同じ。）をする場合には、その死亡又は出国の時）の現況による。ただし、その判定に係る者がその当時既に死亡している場合は、その死亡の時の現況による。
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under paragraph (1). In this case, the phrase "the credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "the credit under the preceding paragraph and Article 41-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit for 2024)", and the phrase "the amount allowed as the credit" with "the total of the amounts allowed as those credits".
所得税法第九十二条第二項の規定は、第一項の規定による控除をすべき金額について準用する。この場合において、同条第二項中「前項の規定による控除」とあるのは「前項及び租税特別措置法第四十一条の三の三第一項（令和六年分における所得税額の特別控除）の規定による控除」と、「当該控除をすべき金額」とあるのは「これらの控除をすべき金額の合計額」と読み替えるものとする。
With regard to the application of the provisions of Article 120, paragraph (1) of the Income Tax Act to the filing of a final return for the income tax of a resident for 2024, the phrase "the amount of dividend tax credit" in that paragraph is deemed to be replaced with "the total of the amount of dividend tax credit and the amount deducted pursuant to the provisions of Article 41-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit for 2024)".
居住者の令和六年分の所得税の確定申告書の提出に係る所得税法第百二十条第一項の規定の適用については、同項中「配当控除の額」とあるのは、「配当控除の額と租税特別措置法第四十一条の三の三第一項（令和六年分における所得税額の特別控除）の規定により控除される金額との合計額」とする。
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (1) are applied with respect to income tax for 2024, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit for 2024)".
令和六年分の所得税について第一項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第四十一条の三の三第一項（令和六年分における所得税額の特別控除）」とする。
Where the provisions of Part II, Chapter III, Section 2 of the Income Tax Act, the provisions of Article 41, paragraph (1) or any other provisions specified by Order of the Ministry of Finance apply, the deduction under paragraph (1) is to be made after applying those provisions.