# Article 11-2, paragraph (2), its wordings — Order for Enforcement of the Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/history/art-11-2/par-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.

How the wording of Article 11-2, paragraph (2) (第十一条の二第二項) changed with each amendment, and how it will change.

- Law: Order for Enforcement of the Income Tax Act (所得税法施行令) — https://japanlaw.org/en/income-tax-act-enforcement-order
- Provision: Article 11-2, paragraph (2) (第十一条の二第二項) — https://japanlaw.org/en/income-tax-act-enforcement-order/art-11-2/par-2 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-order/art-11-2/par-2)
- The law's amendments: https://japanlaw.org/en/income-tax-act-enforcement-order/amendments
- 2 wordings, oldest first.

## 1. Before Cabinet Order No. 93 of 2026

- State: In force

Japanese:

> 法第二条第一項第三十一号イに規定する政令で定める子は、その年分の総所得金額、退職所得金額及び山林所得金額の合計額が五十八万円以下の子（他の者の同一生計配偶者又は扶養親族とされている者を除く。）とする。

English (Machine translation, corrected on review, not official):

> A child specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxi), (a) of the Act is a child the total of whose gross income, amount of retirement income, and amount of timber income for that year is 580,000 yen or less (excluding a person who is treated as the spouse in the same household or a dependent of another person).

## 2. 1 December 2026 — Cabinet Order No. 93 of 2026

- State: Not yet in force
- Takes effect: 1 December 2026
- The amendment: Reworded (Cabinet Order No. 93 of 2026) — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093

Japanese:

> 法第二条第一項第三十一号イに規定する政令で定める子は、その年分の総所得金額、退職所得金額及び山林所得金額の合計額が六十二万円以下の子（他の者の同一生計配偶者又は扶養親族とされている者を除く。）とする。

English (Machine translation, not official):

> A child specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxi), (a) of the Act is a child whose total amount of gross income, amount of retirement income, and amount of timber income for that year is 620,000 yen or less (excluding a person who is treated as the spouse in the same household or a dependent of another person).

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096/20261201_508CO0000000093)