Article 6-7-2Persons Specified by Cabinet Order under Article 90, Paragraph (1), Item (iii) of the Act
第六条の七の二(法第九十条第一項第三号の政令で定める者)
The persons specified by Cabinet Order prescribed in Article 90, paragraph (1), item (iii) of the Act are a person with a disability prescribed in Article 292, paragraph (1), item (x) of the Local Tax Act, a widow prescribed in item (xi) of that paragraph, and a single parent prescribed in item (xii) of that paragraph.
法第九十条第一項第三号に規定する政令で定める者は、地方税法第二百九十二条第一項第十号に規定する障害者、同項第十一号に規定する寡婦及び同項第十二号に規定するひとり親とする。
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