Supplementary Provisions, Article 5Residents Whose Deduction for the First Dependent Is 80,000 Yen
第五条（一人目の扶養控除額が八万円となる居住者）
The Residents specified by Cabinet Order prescribed in Article 84, paragraph (2), item (ii) (Special Provisions on the Amount of Deduction for Dependents) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 21 of 1968; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), as read with replacement of terms pursuant to Article 3, paragraph (1) of the Supplementary Provisions (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1968) of the Amending Act, are, among the Residents referred to in that item, those stated, as the Residents subject to the application of the provisions of that item (hereinafter in this Article referred to as the "person granted the special rule"), in the tax return or similar filing prescribed in Article 216, paragraph (1) (Assignment of a Claimable Spouse Where There Are Two or More Residents) of the New Order for 1968 that those Residents submit (hereinafter in this Article referred to as the "tax return or similar filing"); provided, however, that this does not preclude, after the person granted the special rule has been determined pursuant to the main clause or the following paragraph, another Resident from being changed to the person granted the special rule by those Residents stating in the tax return or similar filing they submit something different from what was so determined.
所得税法の一部を改正する法律（昭和四十三年法律第二十一号。以下「改正法」という。）附則第三条第一項（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた同法による改正後の所得税法（以下「新法」という。）第八十四条第二項第二号（扶養控除額の特例）に規定する政令で定める居住者は、同号の居住者のうち、これらの居住者の提出する昭和四十三年分の新令第二百十六条第一項（二以上の居住者がある場合の控除対象配偶者の所属）に規定する申告書等（以下この条において「申告書等」という。）に同号の規定の適用を受ける居住者（以下この条において「特例適用者」という。）として記載された者とする。ただし、本文又は次項の規定により、特例適用者が定められた後において、これらの居住者が提出する申告書等にその定められたところと異なる記載をすることにより、他の居住者を特例適用者として変更することを妨げない。
In the case referred to in the preceding paragraph, where two or more Residents have stated themselves as the person granted the special rule in the tax return or similar filing, or where it otherwise cannot be determined under that paragraph which Resident is to be the person granted the special rule, the following provisions apply.
where one Resident has already been treated in that year, by the statement in a tax return or similar filing, as falling under the person granted the special rule, that Resident is to be the person granted the special rule;
where the person granted the special rule cannot be determined under the preceding item, the Resident, among the Residents, who has the largest sum of the gross income, the amount of retirement income and the amount of timber income, or of the estimated amount of that sum at the time of determining the person granted the special rule, is to be the person granted the special rule.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 95 of 1968.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 95 of 1968, short name for the 1968 Act partially amending the Income Tax Act (Act No. 21 of 1968).
Short name set inSupplementary Provisions, Article 5, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 95 of 1968, the Income Tax Act as amended by the 1968 Act partially amending the Income Tax Act (Act No. 21 of 1968).
Short name set inSupplementary Provisions, Article 5, paragraph (1)
person granted the special rulemachine translation
「特例適用者」
The resident named, in the 1968 declaration forms (申告書等) that the residents concerned file, as the one to whom Article 84, paragraph (2), item (ii) of the Income Tax Act applies — the special rule on the deduction for dependents, as amended by the Act Partially Amending the Income Tax Act (Act No. 21 of 1968) and read as Article 3, paragraph (1) of its supplementary provisions (附則) provides.
Short name set inSupplementary Provisions, Article 5, paragraph (1)· applies only in this article
tax return or similar filingmachine translation
「申告書等」
The filings for 1968 described in Article 216, paragraph (1) of the Order for Enforcement of the Income Tax Act as amended by Cabinet Order No. 95 of 1968, in which the residents concerned name the one to whom the special rule on the deduction for dependents applies.
Short name set inSupplementary Provisions, Article 5, paragraph (1)· applies only in this article