Beyond what is provided for in Article 41-3-3, paragraphs (3) through (7) and Article 41-3-4 through the preceding Article, matters necessary for determining to whom a spouse in the same household or a dependent belongs in the case where the spouse of one resident falls under a spouse in the same household of that resident and also falls under a dependent of another resident and in other cases, the technical replacement of terms in the provisions of the Income Tax Act and other laws and regulations where the provisions of this Section apply, and other necessary matters concerning the application of the provisions of this Section are specified by Cabinet Order.
第四十一条の三の三第三項から第七項まで及び第四十一条の三の四から前条までに定めるもののほか、一の居住者の配偶者がその居住者の同一生計配偶者に該当し、かつ、他の居住者の扶養親族にも該当する場合その他の場合における同一生計配偶者及び扶養親族の所属の判定に必要な事項、この節の規定の適用がある場合における所得税法その他の法令の規定の技術的読替えその他この節の規定の適用に関し必要な事項は、政令で定める。