# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百十八条の二 (Article 218-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-218-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第二百十八条の二 (Article 218-2)（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） — address `art-218-2` - 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-218-2 - 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. --- ### 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） — Attribution of Spouses Sharing the Same Livelihood Where There Are Two or More Residents caption: machine translation, not official art-218-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-218-2 **第一項** 法第八十五条第五項（扶養親族等の判定の時期等）に規定する場合において、同項に規定する居住者の配偶者が同項に規定する生計を一にする配偶者（以下この条において「特別控除対象配偶者」という。）又は特定親族のいずれに該当するかは、同項に規定する居住者又は他の居住者の提出するその年分の前条第一項に規定する申告書等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、当該居住者の配偶者が当該特別控除対象配偶者又は特定親族のいずれかとされた後において、当該居住者又は他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、その区分を変更することを妨げない。 art-218-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-218-2/par-1 In the case prescribed in Article 85, paragraph (5) (Time of Determination of Dependents and Similar Persons) of the Act, whether the spouse of the Resident prescribed in that paragraph falls under the spouse sharing the same livelihood prescribed in that paragraph (hereinafter in this Article referred to as a "spouse eligible for special deduction") or a specified relative is as stated in what the Resident prescribed in that paragraph or another Resident submits for that year, namely the tax return or similar filing prescribed in paragraph (1) of the preceding Article 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 changing the category by making a different statement in a tax return or similar filing submitted by that Resident or another Resident after the spouse of that Resident has been treated as either that spouse eligible for special deduction or a specified relative pursuant to the main clause or the following paragraph. machine translation, not official **第二項** 前項の場合において、同項の居住者又は他の居住者が同一人をそれぞれ自己の特別控除対象配偶者又は特定親族として申告書等に記載したとき、その他同項の規定により特別控除対象配偶者又は特定親族のいずれに該当するかを定められないときは、その夫又は妻である居住者の特別控除対象配偶者とする。 art-218-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-218-2/par-2 In the case referred to in the preceding paragraph, where the Resident referred to in that paragraph or another Resident states the same person in a tax return or similar filing as that Resident's own spouse eligible for special deduction or specified relative, or where it is otherwise not determined pursuant to that paragraph whether the person falls under a spouse eligible for special deduction or a specified relative, the person is to be the spouse eligible for special deduction of the Resident who is the husband or wife of that person. machine translation, not official --- ## Cites - art-218-2/par-1: 法第八十五条第五項 → 所得税法 第八十五条第五項 (Article 85, paragraph (5)), art-85/par-5 — https://japanlaw.org/en/income-tax-act/art-85/par-5 (e-Gov law ID 340AC0000000033) - art-218-2/par-1: この条 → 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-218-2/par-1: 前条第一項 → 所得税法施行令 第二百十八条第一項 (Article 218, paragraph (1)), art-218/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-218/par-1 - art-218-2/par-1: 法第百九十五条の三第一項 → 所得税法 第百九十五条の三第一項 (Article 195-3, paragraph (1)), art-195-3/par-1 — https://japanlaw.org/en/income-tax-act/art-195-3/par-1 (e-Gov law ID 340AC0000000033) - art-218-2/par-1: 次項 → 所得税法施行令 第二百十八条の二第二項 (Article 218-2, paragraph (2)), art-218-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-218-2/par-2 - art-218-2/par-2: 前項 → 所得税法施行令 第二百十八条の二第一項 (Article 218-2, paragraph (1)), art-218-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-218-2/par-1 ## Cited by 3 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 第二百十八条の二第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-218-2/par-1 - 所得税法施行令 第二百十八条の二第二項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-218-2/par-2 --- ## 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 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06