# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百十九条 (Article 219) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-219. 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: 第二百十九条 (Article 219)（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） — address `art-219` - 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-219 - 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） — Attribution of Dependents and Specified Relatives Where There Are Two or More Residents caption: machine translation, not official art-219 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-219 **第一項** 法第八十五条第六項（扶養親族等の判定の時期等）に規定する場合において、同項に規定する二以上の居住者の扶養親族又は特定親族に該当する者をいずれの居住者の扶養親族又は特定親族とするかは、これらの居住者の提出するその年分の第二百十八条第一項（二以上の居住者がある場合の同一生計配偶者の所属）に規定する申告書等（法第百九十五条の二第一項（給与所得者の配偶者控除等申告書）の規定による申告書を除く。）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、その扶養親族又は特定親族がいずれか一の居住者の扶養親族又は特定親族に該当するものとされた後において、これら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、他のいずれか一の居住者の扶養親族又は特定親族とすることを妨げない。 art-219/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-219/par-1 In the case prescribed in Article 85, paragraph (6) (Time of Determination of Dependents and Similar Persons) of the Act, which Resident's dependent or specified relative a person who falls under a dependent or specified relative of the two or more Residents prescribed in that paragraph is to be treated as is determined by what is stated in the following documents for that year submitted by those Residents: the tax return or similar filing prescribed in Article 218, paragraph (1) (Attribution of Spouses in the Same Household Where There Are Two or More Residents) (excluding the return form under Article 195-2, paragraph (1) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act) 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, after the dependent or specified relative has been treated as falling under a dependent or specified relative of one of those Residents pursuant to the main clause or the following paragraph, treating that person as a dependent or specified relative of another one of those Residents by making a different statement in a tax return or similar filing submitted by those Residents. machine translation, not official **第二項** 前項の場合において、二以上の居住者が同一人をそれぞれ自己の扶養親族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いずれの居住者の扶養親族又は特定親族とするかを定められないときは、次に定めるところによる。 art-219/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-219/par-2 In the case referred to in the preceding paragraph, where two or more Residents state the same person in a tax return or similar filing as their own dependent or specified relative respectively, or where it is otherwise not determined pursuant to that paragraph which Resident's dependent or specified relative the person is to be, the following applies: machine translation, not official **一** その年において既に一の居住者が申告書等の記載によりその扶養親族又は特定親族としている場合には、当該親族は、当該居住者の扶養親族又は特定親族とする。 art-219/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-219/par-2/item-1 where one Resident has already, in that year, made the person a dependent or specified relative of that Resident by a statement in a tax return or similar filing, that relative is to be a dependent or specified relative of that Resident; machine translation, not official **二** 前号の規定によつてもいずれの居住者の扶養親族又は特定親族とするかが定められない扶養親族又は特定親族は、居住者のうち総所得金額、退職所得金額及び山林所得金額の合計額又は当該親族がいずれの居住者の扶養親族若しくは特定親族とするかを判定すべき時における当該合計額の見積額が最も大きい居住者の扶養親族又は特定親族とする。 art-219/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-219/par-2/item-2 a dependent or specified relative for whom it is not determined even under the provisions of the preceding item which Resident's dependent or specified relative the person is to be is to be the dependent or specified relative of the Resident, among those Residents, for whom the sum of the gross income, the amount of retirement income and the amount of timber income, or the estimated amount of that sum at the time when the determination of which Resident's dependent or specified relative that relative is to be should be made, is the largest. machine translation, not official --- ## Cites - art-219/par-1: 法第八十五条第六項 → 所得税法 第八十五条第六項 (Article 85, paragraph (6)), art-85/par-6 — https://japanlaw.org/en/income-tax-act/art-85/par-6 (e-Gov law ID 340AC0000000033) - art-219/par-1: 第二百十八条第一項 → 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-219/par-1: 法第百九十五条の二第一項 → 所得税法 第百九十五条の二第一項 (Article 195-2, paragraph (1)), art-195-2/par-1 — https://japanlaw.org/en/income-tax-act/art-195-2/par-1 (e-Gov law ID 340AC0000000033) - art-219/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-219/par-1: この条 → 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-219/par-1: 次項 → 所得税法施行令 第二百十九条第二項 (Article 219, paragraph (2)), art-219/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-219/par-2 - art-219/par-2: 前項 → 所得税法施行令 第二百十九条第一項 (Article 219, paragraph (1)), art-219/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-219/par-1 - art-219/par-2/item-2: 前号 → 所得税法施行令 第二百十九条第二項第一号 (Article 219, paragraph (2), item (i)), art-219/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-219/par-2/item-1 ## Cited by 4 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 第二百十九条第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-219/par-1 - 所得税法施行令 第二百十九条第二項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-219/par-2 - 所得税法施行令 第二百十九条第二項第二号（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-219/par-2/item-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 - 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