Article 220Special Provisions on Spouses in the Same Household, etc. Where a Resident Remarries
第二百二十条（居住者が再婚した場合における同一生計配偶者等の特例）
In the case prescribed in Article 85, paragraph (7) (Time of Determination of Dependents and Similar Persons) of the Act, the persons who fall under the spouse in the same household of the Resident referred to in that paragraph or the spouse sharing the same livelihood prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act are limited to one person, either the deceased spouse or the spouse whom the Resident married on remarrying.
法第八十五条第七項（扶養親族等の判定の時期等）に規定する場合において、同項の居住者の同一生計配偶者又は法第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者に該当するものは、その死亡した配偶者又は再婚した配偶者のうち一人に限るものとする。
With regard to whichever of the deceased spouse of the Resident referred to in the preceding paragraph or the spouse whom that Resident married on remarrying also falls under a dependent of another Resident who shares a livelihood with those spouses, when the Resident referred to in that paragraph has made one of those spouses a spouse in the same household pursuant to that paragraph, the person other than the one made the spouse in the same household is not to fall under a dependent of that other Resident, and when the Resident referred to in that paragraph has not made any of those spouses a spouse in the same household, only one of those spouses is to fall under a dependent of that other Resident.
In the case referred to in the preceding paragraph, if, pursuant to Article 218, paragraph (1) (Attribution of Spouses in the Same Household Where There Are Two or More Residents), the deceased spouse had been treated as a dependent of that other Resident in accordance with the entries in the tax return or similar filing prescribed in paragraph (1) of that Article that was submitted by the date of death of the spouse referred to in the preceding paragraph (or, if the due date for submitting that tax return or similar filing has not arrived in that year, the tax return or similar filing last submitted for the income tax for the preceding year), the deceased spouse is to fall under a dependent of that other Resident, and the spouse whom the Resident referred to in paragraph (1) married on remarrying is, notwithstanding the preceding paragraph, to fall under the spouse in the same household of the Resident referred to in paragraph (1) or a dependent of a Resident who shares a livelihood with them other than those Residents.
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tax return or similar filingmachine translation
「申告書等」
The filings for the year, by the resident or another resident, from which it is decided whether a spouse counts as a spouse in the same household or as a dependent: an application to reduce estimated tax prepayments under Article 112, paragraph (1) of the Income Tax Act, a Tax Return, and the returns for deduction for dependents, spouse deduction returns and public pension recipients' returns for dependents filed under Articles 194, 195, 195-2 and 203-6 of that Act.
Short name set inArticle 218, paragraph (1)· applies only in this article