# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（一人目の扶養控除額が八万円となる居住者） — address `suppl-3432-95/art-5` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5 - 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. --- ### 第五条（一人目の扶養控除額が八万円となる居住者） — Residents Whose Deduction for the First Dependent Is 80,000 Yen caption: machine translation, not official suppl-3432-95/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5 **第一項** 所得税法の一部を改正する法律（昭和四十三年法律第二十一号。以下「改正法」という。）附則第三条第一項（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた同法による改正後の所得税法（以下「新法」という。）第八十四条第二項第二号（扶養控除額の特例）に規定する政令で定める居住者は、同号の居住者のうち、これらの居住者の提出する昭和四十三年分の新令第二百十六条第一項（二以上の居住者がある場合の控除対象配偶者の所属）に規定する申告書等（以下この条において「申告書等」という。）に同号の規定の適用を受ける居住者（以下この条において「特例適用者」という。）として記載された者とする。ただし、本文又は次項の規定により、特例適用者が定められた後において、これらの居住者が提出する申告書等にその定められたところと異なる記載をすることにより、他の居住者を特例適用者として変更することを妨げない。 suppl-3432-95/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-1 The Residents specified by Cabinet Order prescribed in Article 84, paragraph (2), item (ii) (Special Provisions on the Amount of Deduction for Dependents) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 21 of 1968; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), as read with replacement of terms pursuant to Article 3, paragraph (1) of the Supplementary Provisions (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1968) of the Amending Act, are, among the Residents referred to in that item, those stated, as the Residents subject to the application of the provisions of that item (hereinafter in this Article referred to as the "person granted the special rule"), in the tax return or similar filing prescribed in Article 216, paragraph (1) (Assignment of a Claimable Spouse Where There Are Two or More Residents) of the New Order for 1968 that those Residents submit (hereinafter in this Article referred to as the "tax return or similar filing"); provided, however, that this does not preclude, after the person granted the special rule has been determined pursuant to the main clause or the following paragraph, another Resident from being changed to the person granted the special rule by those Residents stating in the tax return or similar filing they submit something different from what was so determined. machine translation, not official **第二項** 前項の場合において、二以上の居住者が自己を特例適用者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を特例適用者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。 suppl-3432-95/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-2 In the case referred to in the preceding paragraph, where two or more Residents have stated themselves as the person granted the special rule in the tax return or similar filing, or where it otherwise cannot be determined under that paragraph which Resident is to be the person granted the special rule, the following provisions apply. 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特例適用者に該当するものとされている場合には、その者を特例適用者とする。 suppl-3432-95/art-5/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-2/item-1 where one Resident has already been treated in that year, by the statement in a tax return or similar filing, as falling under the person granted the special rule, that Resident is to be the person granted the special rule; machine translation, not official **二** 前号の規定により特例適用者が定められない場合には、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特例適用者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を特例適用者とする。 suppl-3432-95/art-5/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-2/item-2 where the person granted the special rule cannot be determined under the preceding item, the Resident, among the Residents, who has the largest sum of the gross income, the amount of retirement income and the amount of timber income, or of the estimated amount of that sum at the time of determining the person granted the special rule, is to be the person granted the special rule. machine translation, not official --- ## Cites - suppl-3432-95/art-5/par-1: 新令第二百十六条第一項 → 所得税法施行令 第二百十六条第一項 (Article 216, paragraph (1)), art-216/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-216/par-1 - suppl-3432-95/art-5/par-1: この条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3432-95/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5 - suppl-3432-95/art-5/par-1: 次項 → 所得税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3432-95/art-5/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-2 - suppl-3432-95/art-5/par-2: 前項 → 所得税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3432-95/art-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-1 - suppl-3432-95/art-5/par-2/item-2: 前号 → 所得税法施行令 附則第五条第二項第一号 (Supplementary Provisions, Article 5, paragraph (2), item (i)), suppl-3432-95/art-5/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-2/item-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第五条第一項（一人目の扶養控除額が八万円となる居住者） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-1 - 所得税法施行令 附則第五条第二項（一人目の扶養控除額が八万円となる居住者） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-2 - 所得税法施行令 附則第五条第二項第二号（一人目の扶養控除額が八万円となる居住者） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-5/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-20261106T173921-096, 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