# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百二十条 (Article 220) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-220. 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: 第二百二十条 (Article 220)（居住者が再婚した場合における同一生計配偶者等の特例） — address `art-220` - 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-220 - 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. --- ### 第二百二十条（居住者が再婚した場合における同一生計配偶者等の特例） — Special Provisions on Spouses in the Same Household, etc. Where a Resident Remarries caption: machine translation, not official art-220 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-220 **第一項** 法第八十五条第七項（扶養親族等の判定の時期等）に規定する場合において、同項の居住者の同一生計配偶者又は法第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者に該当するものは、その死亡した配偶者又は再婚した配偶者のうち一人に限るものとする。 art-220/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-220/par-1 In the case prescribed in Article 85, paragraph (7) (Time of Determination of Dependents and Similar Persons) of the Act, the persons who fall under the spouse in the same household of the Resident referred to in that paragraph or the spouse sharing the same livelihood prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act are limited to one person, either the deceased spouse or the spouse whom the Resident married on remarrying. machine translation, not official **第二項** 前項の居住者の死亡した配偶者又は再婚した配偶者のうちこれらの配偶者と生計を一にする他の居住者の扶養親族にも該当するものは、同項の居住者がこれらの配偶者のうちの一人を同項の規定により同一生計配偶者としたときは、その同一生計配偶者とされた者以外の者は当該他の居住者の扶養親族には該当しないものとし、同項の居住者がこれらの配偶者のいずれをも同一生計配偶者としないときは、これらの配偶者のうちの一人に限り、当該他の居住者の扶養親族に該当するものとする。 art-220/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-220/par-2 With regard to whichever of the deceased spouse of the Resident referred to in the preceding paragraph or the spouse whom that Resident married on remarrying also falls under a dependent of another Resident who shares a livelihood with those spouses, when the Resident referred to in that paragraph has made one of those spouses a spouse in the same household pursuant to that paragraph, the person other than the one made the spouse in the same household is not to fall under a dependent of that other Resident, and when the Resident referred to in that paragraph has not made any of those spouses a spouse in the same household, only one of those spouses is to fall under a dependent of that other Resident. machine translation, not official **第三項** 前項の場合において、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）の規定により、前項の配偶者の死亡の日までに提出された同条第一項に規定する申告書等（その年において当該申告書等を提出すべき期限が到来していないときは、その前年分の所得税につき最後に提出した当該申告書等）の記載に従つて当該死亡した配偶者が当該他の居住者の扶養親族とされていた場合には、当該死亡した配偶者は、当該他の居住者の扶養親族に該当するものとし、第一項の再婚した配偶者は、前項の規定にかかわらず、第一項の居住者の同一生計配偶者又はこれらの居住者以外の生計を一にする居住者の扶養親族に該当するものとする。 art-220/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-220/par-3 In the case referred to in the preceding paragraph, if, pursuant to Article 218, paragraph (1) (Attribution of Spouses in the Same Household Where There Are Two or More Residents), the deceased spouse had been treated as a dependent of that other Resident in accordance with the entries in the tax return or similar filing prescribed in paragraph (1) of that Article that was submitted by the date of death of the spouse referred to in the preceding paragraph (or, if the due date for submitting that tax return or similar filing has not arrived in that year, the tax return or similar filing last submitted for the income tax for the preceding year), the deceased spouse is to fall under a dependent of that other Resident, and the spouse whom the Resident referred to in paragraph (1) married on remarrying is, notwithstanding the preceding paragraph, to fall under the spouse in the same household of the Resident referred to in paragraph (1) or a dependent of a Resident who shares a livelihood with them other than those Residents. machine translation, not official --- ## Cites - art-220/par-1: 法第八十五条第七項 → 所得税法 第八十五条第七項 (Article 85, paragraph (7)), art-85/par-7 — https://japanlaw.org/en/income-tax-act/art-85/par-7 (e-Gov law ID 340AC0000000033) - art-220/par-1: 法第八十三条の二第一項 → 所得税法 第八十三条の二第一項 (Article 83-2, paragraph (1)), art-83-2/par-1 — https://japanlaw.org/en/income-tax-act/art-83-2/par-1 (e-Gov law ID 340AC0000000033) - art-220/par-2: 前項 → 所得税法施行令 第二百二十条第一項 (Article 220, paragraph (1)), art-220/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-220/par-1 - art-220/par-3: 前項 → 所得税法施行令 第二百二十条第二項 (Article 220, paragraph (2)), art-220/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-220/par-2 - art-220/par-3: 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-220/par-3: 第一項 → 所得税法施行令 第二百二十条第一項 (Article 220, paragraph (1)), art-220/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-220/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百二十条第二項（居住者が再婚した場合における同一生計配偶者等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-220/par-2 - 所得税法施行令 第二百二十条第三項（居住者が再婚した場合における同一生計配偶者等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-220/par-3 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-061, 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