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Article 29Scope of Persons Having a Special Relationship Such That Money or Goods Provided to Cover School Expenses Are Not Treated as Nontaxable

第二十九条(学資に充てるため給付される金品が非課税とされない特別の関係がある者の範囲)

The persons having a special relationship specified by Cabinet Order with the employee prescribed in Article 9, paragraph (1), item (xv), (b) (Nontaxable Income) of the Act are the following persons:

法第九条第一項第十五号ロ(非課税所得)に規定する当該使用人と政令で定める特別の関係がある者は、次に掲げる者とする。

relatives of the employee (meaning the employee prescribed in Article 9, paragraph (1), item (xv), (b) of the Act; the same applies in this paragraph);

当該使用人(法第九条第一項第十五号ロに規定する使用人をいう。以下この項において同じ。)の親族

a person who has not filed a notification of marriage with the employee but is in circumstances equivalent to a de facto marital relationship, and the lineal blood relatives of that person;

当該使用人と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者及びその者の直系血族

a person who has not filed a notification of marriage with a lineal blood relative of the employee but is in circumstances equivalent to a de facto marital relationship;

当該使用人の直系血族と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者

a person other than the persons listed in the preceding three items who maintains a livelihood by means of money or other property received from the employee, and the lineal blood relatives of that person;

前三号に掲げる者以外の者で、当該使用人から受ける金銭その他の財産によつて生計を維持しているもの及びその者の直系血族

a person other than the persons listed in the preceding items who maintains a livelihood by means of money or other property received from a lineal blood relative of the employee.

前各号に掲げる者以外の者で、当該使用人の直系血族から受ける金銭その他の財産によつて生計を維持しているもの

The provisions of the preceding paragraph apply mutatis mutandis to a person having a special relationship specified by Cabinet Order with the employee prescribed in Article 9, paragraph (1), item (xv), (d) of the Act.

前項の規定は、法第九条第一項第十五号ニに規定する当該使用人と政令で定める特別の関係がある者について準用する。

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