Income tax is not imposed on the following benefits paid by a prefecture, a municipality or a special ward:
都道府県、市町村又は特別区から給付される給付金で次に掲げるものについては、所得税を課さない。
the following benefits paid, based on the provisions of Article 7, item (i), (c) of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012), from the perspective of giving consideration to low-income persons upon the consumption tax rate increase prescribed in that item (referred to as the "consumption tax rate increase" in the following item):
社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）第七条第一号ハの規定に基づき、同号に規定する消費税率の引上げ（次号において「消費税率の引上げ」という。）に際しての低所得者に配慮する観点から給付される次に掲げる給付金
benefits specified by Order of the Ministry of Finance that are paid to persons recorded in the basic resident register under the Residential Basic Book Act (Act No. 81 of 1967) (limited to persons recorded in the basic resident register as of January 1, 2015 and other persons specified by Order of the Ministry of Finance as being equivalent thereto) who are not subject to the municipal inhabitant tax for fiscal 2015 under the provisions of the Local Tax Act (including the special ward inhabitant tax under the provisions of that Act, and excluding the income levy imposed under the provisions of Article 328 of that Act (including where it is applied mutatis mutandis pursuant to Article 736, paragraph (3) of that Act); hereinafter referred to in this item as "municipal inhabitant tax") or who have been exempted from that municipal inhabitant tax pursuant to the provisions of a Municipal Ordinance of a municipality (including a special ward) (excluding persons treated as dependents under the provisions of that Act of a person subject to that municipal inhabitant tax (excluding a person who has been exempted from that municipal inhabitant tax) and other persons specified by Order of the Ministry of Finance; referred to as "fiscal 2015 covered persons" in item (iii), (a));
住民基本台帳法（昭和四十二年法律第八十一号）に基づき住民基本台帳に記録されている者（平成二十七年一月一日において住民基本台帳に記録されている者その他これに準ずる者として財務省令で定める者に限る。）のうち、平成二十七年度分の地方税法の規定による市町村民税（同法の規定による特別区民税を含むものとし、同法第三百二十八条（同法第七百三十六条第三項において準用する場合を含む。）の規定によつて課する所得割を除く。以下この号において「市町村民税」という。）が課されていないもの又は市町村（特別区を含む。）の条例で定めるところにより当該市町村民税を免除されたものである者（当該市町村民税が課されている者（当該市町村民税を免除された者を除く。）の同法の規定による扶養親族とされている者その他の財務省令で定める者を除く。第三号イにおいて「平成二十七年度対象者」という。）に対して給付される財務省令で定める給付金
benefits specified by Order of the Ministry of Finance that are paid to persons recorded in the basic resident register under the Residential Basic Book Act (limited to persons recorded in the basic resident register as of January 1, 2016 and other persons specified by Order of the Ministry of Finance as being equivalent thereto) who are not subject to the municipal inhabitant tax for fiscal 2016 under the provisions of the Local Tax Act or who have been exempted from that municipal inhabitant tax pursuant to the provisions of a Municipal Ordinance of a municipality (including a special ward) (excluding persons treated as dependents under the provisions of that Act of a person subject to that municipal inhabitant tax (excluding a person who has been exempted from that municipal inhabitant tax) and other persons specified by Order of the Ministry of Finance; referred to as "fiscal 2016 covered persons" in item (iii), (b));
benefits specified by Order of the Ministry of Finance that are paid, from the perspective of mitigating the economic impact, etc. of the consumption tax rate increase on households to which children belong, to persons who receive child allowances under the Child Allowance Act (Act No. 73 of 1971) and other persons specified by Order of the Ministry of Finance;
消費税率の引上げに際しての児童の属する世帯への経済的な影響の緩和等の観点から給付される児童手当法（昭和四十六年法律第七十三号）による児童手当の支給を受ける者その他の財務省令で定める者に対して給付される財務省令で定める給付金
the following benefits paid from the perspective of support, etc. for low-income elderly persons, etc.:
低所得である高齢者等への支援等の観点から給付される次に掲げる給付金
benefits specified by Order of the Ministry of Finance that are paid to fiscal 2015 covered persons who are 64 years of age or older as of March 31, 2016;
平成二十七年度対象者のうち、平成二十八年三月三十一日において六十四歳以上である者に対して給付される財務省令で定める給付金
benefits specified by Order of the Ministry of Finance that are paid to fiscal 2016 covered persons who receive the disability basic pension listed in Article 15, item (ii) or the survivors' basic pension listed in item (iii) of that Article of the National Pension Act (Act No. 141 of 1959) and other persons specified by Order of the Ministry of Finance (excluding persons who receive the benefits listed in (a));
平成二十八年度対象者のうち、国民年金法（昭和三十四年法律第百四十一号）第十五条第二号に掲げる障害基礎年金又は同条第三号に掲げる遺族基礎年金を受けている者その他の財務省令で定める者（イに掲げる給付金の支給を受ける者を除く。）に対して給付される財務省令で定める給付金
benefits specified by Order of the Ministry of Finance that are paid, from the perspective of promoting measures against child poverty, etc., to persons who receive child rearing allowances under the Child Rearing Allowance Act (Act No. 238 of 1961) and other persons specified by Order of the Ministry of Finance;
子どもの貧困対策の推進等の観点から給付される児童扶養手当法（昭和三十六年法律第二百三十八号）による児童扶養手当の支給を受ける者その他の財務省令で定める者に対して給付される財務省令で定める給付金
benefits specified by Order of the Ministry of Finance that are paid, from the perspective of supporting the employment, etc. of low-income single parents, to persons specified by Order of the Ministry of Finance from among the persons who received the benefits listed in Article 31, item (ii) of the Act on Welfare of Mothers and Fathers with Dependents and Widows (Act No. 129 of 1964) (including where it is applied mutatis mutandis pursuant to Article 31-10 of that Act).
低所得であるひとり親への就業の支援等の観点から給付される母子及び父子並びに寡婦福祉法（昭和三十九年法律第百二十九号）第三十一条第二号（同法第三十一条の十において準用する場合を含む。）に掲げる給付金の支給を受けていた者のうち財務省令で定める者に対して給付される財務省令で定める給付金
Where a person listed in any of the following items has been released from a debt pertaining to a loan of money that a prefecture, or a person that a prefecture considers appropriate, makes to a person listed in item (i), which is specified by Order of the Ministry of Finance as a loan made, in consideration of the fact that the person cannot expect economic support from the person's custodian prescribed in Article 6 of the Child Welfare Act and other circumstances, for the purpose of supporting the person's independence, in order to assist with the person's living expenses after the person goes on to higher education or finds employment, the rent for rental housing used as the person's residence, or the expenses required to obtain a license or qualification that contributes to finding employment, income tax is not imposed on the value of the economic benefit received as a result of the release:
次に掲げる者が、都道府県又は都道府県が適当と認める者が第一号に掲げる者に対して行う金銭の貸付けであつてその者の児童福祉法第六条に規定する保護者からの経済的支援が見込まれないことその他の事情を勘案し、その者の自立を支援することを目的として、その者が進学した後若しくは就職した後の生活費若しくはその居住の用に供する賃貸住宅の家賃又は就職に資する免許若しくは資格の取得に要する費用を援助するために行うものとして財務省令で定めるものにつき、当該貸付けに係る債務の免除を受けた場合には、当該免除により受ける経済的な利益の価額については、所得税を課さない。
a person admitted to a children's home prescribed in Article 41 of the Child Welfare Act as a result of an admission measure taken pursuant to the provisions of Article 27, paragraph (1), item (iii) or Article 27-2, paragraph (1) of that Act, a person for whom that admission measure has been terminated, and other persons specified by Order of the Ministry of Finance;
児童福祉法第二十七条第一項第三号又は第二十七条の二第一項の規定により入所措置が採られて同法第四十一条に規定する児童養護施設に入所している者又は当該入所措置を解除された者その他の財務省令で定める者
an heir of a person listed in the preceding item and other persons specified by Order of the Ministry of Finance.
前号に掲げる者の相続人その他の財務省令で定める者
Where a person who received a loan of money that a prefecture or a designated city (hereinafter referred to in this paragraph as a "prefecture, etc."), or a person that a prefecture, etc. considers appropriate, makes to a person who receives child rearing allowance under the Child Rearing Allowance Act (including a person specified by Order of the Ministry of Finance as being equivalent thereto) and who is receiving the support specified by Order of the Ministry of Finance, which is specified by Order of the Ministry of Finance as a loan made for the purpose of supporting the person's independence in order to assist with the rent for rental housing used as the person's residence, or the heir of that person or another person specified by Order of the Ministry of Finance, has been released from a debt pertaining to the loan, income tax is not imposed on the value of the economic benefit received as a result of the release.
都道府県若しくは指定都市（以下この項において「都道府県等」という。）又は都道府県等が適当と認める者が児童扶養手当法による児童扶養手当の支給を受ける者（これに準ずる者として財務省令で定める者を含む。）であつて財務省令で定める支援を受けているものに対して行う金銭の貸付けであつて、その者の自立を支援することを目的として、その者の居住の用に供する賃貸住宅の家賃を援助するために行うものとして財務省令で定めるものにつき、当該貸付けを受けた者又はその者の相続人その他の財務省令で定める者が、当該貸付けに係る債務の免除を受けた場合には、当該免除により受ける経済的な利益の価額については、所得税を課さない。