Article 219Attribution of Dependents and Specified Relatives Where There Are Two or More Residents
第二百十九条（二以上の居住者がある場合の扶養親族及び特定親族の所属）
In the case prescribed in Article 85, paragraph (6) (Time of Determination of Dependents and Similar Persons) of the Act, which Resident's dependent or specified relative a person who falls under a dependent or specified relative of the two or more Residents prescribed in that paragraph is to be treated as is determined by what is stated in the following documents for that year submitted by those Residents: the tax return or similar filing prescribed in Article 218, paragraph (1) (Attribution of Spouses in the Same Household Where There Are Two or More Residents) (excluding the return form under Article 195-2, paragraph (1) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act) or the return form under Article 195-3, paragraph (1) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act (hereinafter in this Article referred to as a "tax return or similar filing"); provided, however, that this does not preclude, after the dependent or specified relative has been treated as falling under a dependent or specified relative of one of those Residents pursuant to the main clause or the following paragraph, treating that person as a dependent or specified relative of another one of those Residents by making a different statement in a tax return or similar filing submitted by those Residents.
法第八十五条第六項（扶養親族等の判定の時期等）に規定する場合において、同項に規定する二以上の居住者の扶養親族又は特定親族に該当する者をいずれの居住者の扶養親族又は特定親族とするかは、これらの居住者の提出するその年分の第二百十八条第一項（二以上の居住者がある場合の同一生計配偶者の所属）に規定する申告書等（法第百九十五条の二第一項（給与所得者の配偶者控除等申告書）の規定による申告書を除く。）又は法第百九十五条の三第一項（給与所得者の特定親族特別控除申告書）の規定による申告書（以下この条において「申告書等」という。）に記載されたところによる。ただし、本文又は次項の規定により、その扶養親族又は特定親族がいずれか一の居住者の扶養親族又は特定親族に該当するものとされた後において、これらの居住者が提出する申告書等にこれと異なる記載をすることにより、他のいずれか一の居住者の扶養親族又は特定親族とすることを妨げない。
In the case referred to in the preceding paragraph, where two or more Residents state the same person in a tax return or similar filing as their own dependent or specified relative respectively, or where it is otherwise not determined pursuant to that paragraph which Resident's dependent or specified relative the person is to be, the following applies:
where one Resident has already, in that year, made the person a dependent or specified relative of that Resident by a statement in a tax return or similar filing, that relative is to be a dependent or specified relative of that Resident;
a dependent or specified relative for whom it is not determined even under the provisions of the preceding item which Resident's dependent or specified relative the person is to be is to be the dependent or specified relative of the Resident, among those Residents, for whom the sum of the gross income, the amount of retirement income and the amount of timber income, or the estimated amount of that sum at the time when the determination of which Resident's dependent or specified relative that relative is to be should be made, is the largest.
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specified relativemachine translation
「特定親族」
A relative (other than a spouse) or foster child aged 19 to 22 who shares a resident's household budget and has total income of 1.23 million yen or less but is not a claimable dependent, for whom the special deduction for specified relatives is given.
Short name set inArticle 217-2, paragraph (1), item (i)· applies only in this provision and in Articles 218-2 and 219
tax return or similar filingmachine translation
「申告書等」
The filings listed in Article 218, paragraph (1) other than a salary income earner's spouse deduction return, and the salary income earner's return for the special deduction for specified relatives under Article 195-3, paragraph (1) of the Income Tax Act, from which it is decided to which of two or more residents a dependent or specified relative belongs.
Short name set inArticle 219, paragraph (1)· applies only in this article