# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百十七条の二 (Article 217-2)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二百十七条の二 (Article 217-2)（特定親族特別控除を適用しない場合） — address `art-217-2`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-217-2
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二百十七条の二（特定親族特別控除を適用しない場合） — Cases Where Special Deduction for Specified Relatives Does Not Apply
<sup>caption: machine translation, not official</sup>
<sup>art-217-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-217-2</sup>

  **第一項**  法第八十四条の二第二項第三号（特定親族特別控除）に規定する政令で定める場合は、次に掲げる場合とする。
  <sup>art-217-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-217-2/par-1</sup>
  The cases specified by Cabinet Order as prescribed in Article 84-2, paragraph (2), item (iii) (Special Deduction for Specified Relatives) of the Act are the following cases:
  <sup>machine translation, not official</sup>

    **一**  他の者が、法第八十四条の二第一項に規定する居住者を、当該他の者の提出した法第百九十四条第八項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書又は法第百九十五条第六項（従たる給与についての扶養控除等申告書）に規定する従たる給与についての扶養控除等申告書に記載された源泉控除対象親族（法第八十四条の二第一項に規定する特定親族（第二百十八条の二（二以上の居住者がある場合の生計を一にする配偶者の所属）及び第二百十九条（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）において「特定親族」という。）に限る。次号において同じ。）として、法第百八十五条第一項第一号若しくは第二号（賞与以外の給与等に係る徴収税額）又は第百八十六条第一項第一号若しくは第二項第一号（賞与に係る徴収税額）の規定の適用を受けている場合（当該他の者が、その年分の所得税につき、法第百九十条（年末調整）の規定の適用を受けた者である場合又は確定申告書の提出をし、若しくは決定を受けた者である場合を除く。）
    <sup>art-217-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-217-2/par-1/item-1</sup>
    a case where another person is subject to the application of Article 185, paragraph (1), item (i) or (ii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) or Article 186, paragraph (1), item (i) or paragraph (2), item (i) (Amount Withheld from Bonuses) of the Act, treating the Resident prescribed in Article 84-2, paragraph (1) of the Act as a relative for withholding deduction (limited to a specified relative prescribed in Article 84-2, paragraph (1) of the Act (referred to as a "specified relative" in Article 218-2 (Attribution of Spouses Sharing the Same Livelihood Where There Are Two or More Residents) and Article 219 (Attribution of Dependents and Specified Relatives Where There Are Two or More Residents)); the same applies in the following item) stated in the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act or the return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (6) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act, submitted by that other person (excluding the case where, for income tax for that year, that other person has been subject to the application of Article 190 (Year-End Adjustment) of the Act, or has filed a Tax Return or received a determination); or
    <sup>machine translation, not official</sup>

    **二**  他の者が、法第八十四条の二第一項に規定する居住者を、当該他の者の提出した法第二百三条の六第八項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等の受給者の扶養親族等申告書に記載された源泉控除対象親族として、法第二百三条の三第一号から第三号まで（徴収税額）の規定の適用を受けている場合（当該他の者がその年分の所得税につき確定申告書の提出をし、又は決定を受けた者である場合を除く。）
    <sup>art-217-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-217-2/par-1/item-2</sup>
    a case where another person is subject to the application of Article 203-3, items (i) through (iii) (Amount of Taxes Withheld) of the Act, treating the Resident prescribed in Article 84-2, paragraph (1) of the Act as a relative for withholding deduction stated in the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (8) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act, submitted by that other person (excluding the case where, for income tax for that year, that other person has filed a Tax Return or received a determination).
    <sup>machine translation, not official</sup>

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## Cites
- art-217-2/par-1: 法第八十四条の二第二項第三号 → 所得税法 第八十四条の二第二項第三号 (Article 84-2, paragraph (2), item (iii)), art-84-2/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-84-2/par-2/item-3 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/en/income-tax-act/art-84-2/par-1 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 法第百九十四条第八項 → 所得税法 第百九十四条第八項 (Article 194, paragraph (8)), art-194/par-8 — https://japanlaw.org/en/income-tax-act/art-194/par-8 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 法第百九十五条第六項 → 所得税法 第百九十五条第六項 (Article 195, paragraph (6)), art-195/par-6 — https://japanlaw.org/en/income-tax-act/art-195/par-6 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 第二百十八条の二 → 所得税法施行令 第二百十八条の二 (Article 218-2), art-218-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-218-2
- art-217-2/par-1/item-1: 第二百十九条 → 所得税法施行令 第二百十九条 (Article 219), art-219 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-219
- art-217-2/par-1/item-1: 次号 → 所得税法施行令 第二百十七条の二第一項第二号 (Article 217-2, paragraph (1), item (ii)), art-217-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217-2/par-1/item-2
- art-217-2/par-1/item-1: 法第百八十五条第一項第一号 → 所得税法 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-185/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 第二号 → 所得税法 第百八十五条第一項第二号 (Article 185, paragraph (1), item (ii)), art-185/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-185/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 第百八十六条第一項第一号 → 所得税法 第百八十六条第一項第一号 (Article 186, paragraph (1), item (i)), art-186/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-186/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 第二項第一号 → 所得税法 第百八十六条第二項第一号 (Article 186, paragraph (2), item (i)), art-186/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-186/par-2/item-1 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-1: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-2: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/en/income-tax-act/art-84-2/par-1 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-2: 法第二百三条の六第八項 → 所得税法 第二百三条の六第八項 (Article 203-6, paragraph (8)), art-203-6/par-8 — https://japanlaw.org/en/income-tax-act/art-203-6/par-8 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-2: 法第二百三条の三第一号から第三号まで → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-2: 法第二百三条の三第一号から第三号まで → 所得税法 第二百三条の三第一項第二号 (Article 203-3, paragraph (1), item (ii)), art-203-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-217-2/par-1/item-2: 法第二百三条の三第一号から第三号まで → 所得税法 第二百三条の三第一項第三号 (Article 203-3, paragraph (1), item (iii)), art-203-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-3 (e-Gov law ID 340AC0000000033)

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第二百十七条の二第一項第一号（特定親族特別控除を適用しない場合） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217-2/par-1/item-1
- 所得税法施行令 附則第十一条第一項（特定親族特別控除を適用しない場合に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-11/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-060, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-060, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06