If a Resident is a Person with a Disability, the Resident is allowed 270,000 yen (or 400,000 yen, if the Resident is a Person with a Particular Disability) as a deduction from gross income, retirement income, or timber income for the year.
居住者の同一生計配偶者又は扶養親族が障害者である場合には、その居住者のその年分の総所得金額、退職所得金額又は山林所得金額から、その障害者一人につき二十七万円（その者が特別障害者である場合には、四十万円）を控除する。
If a Resident's spouse in the same household or dependent is a Person with a Disability, the Resident is allowed 270,000 yen (or 400,000 yen, if that person is a Person with a Particular Disability) for each such Person with a Disability as a deduction from the Resident's gross income, retirement income, or timber income for the year.
居住者の同一生計配偶者又は扶養親族が特別障害者で、かつ、その居住者又はその居住者の配偶者若しくはその居住者と生計を一にするその他の親族のいずれかとの同居を常況としている者である場合には、前項の規定にかかわらず、その居住者のその年分の総所得金額、退職所得金額又は山林所得金額から、その特別障害者一人につき七十五万円を控除する。
If a Resident's spouse in the same household or dependent is a Person with a Particular Disability who ordinarily lives together with the Resident, the Resident's spouse, or any other relative whose living expenses are paid from the same resources as the Resident, the Resident is allowed 750,000 yen for each such Person with a Particular Disability as a deduction from the Resident's gross income, retirement income, or timber income for the year, notwithstanding the provisions of the preceding paragraph.
前三項の規定による控除は、障害者控除という。
A deduction under the preceding three paragraphs is referred to as a disability deduction.