# Article 2, paragraph (1), item (xxxiii), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-2/par-1/item-33. 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 2, paragraph (1), item (xxxiii) (第二条第一項第三十三号) changed with each amendment, and how it will change.

- Law: Income Tax Act (所得税法) — https://japanlaw.org/en/income-tax-act
- Provision: Article 2, paragraph (1), item (xxxiii) (第二条第一項第三十三号) — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-2/par-1/item-33)
- The law's amendments: https://japanlaw.org/en/income-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 12 of 2026

- State: In force

Japanese:

> 同一生計配偶者　居住者の配偶者でその居住者と生計を一にするもの（第五十七条第一項（事業に専従する親族がある場合の必要経費の特例等）に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第三項に規定する事業専従者に該当するもの（第三十三号の四において「青色事業専従者等」という。）を除く。）のうち、合計所得金額が五十八万円以下である者をいう。

English (Machine translation, not official):

> Spouse in the same household: the spouse of a Resident whose living expenses are paid from the same resources as the Resident (other than a spouse falling under the category of a relative employed only by a blue-return filer as prescribed in Article 57, paragraph (1) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) who receives a salary as prescribed in that paragraph, and other than a spouse falling under the category of a relative employed only by the Resident prescribed in paragraph (3) of that Article (referred to as a "relative employed only by a blue-return filer or similar person" in item (xxxiii)-4)) and whose total income is 580,000 yen or less;

## 2. 1 December 2026 — Act No. 12 of 2026

- State: Not yet in force
- Takes effect: 1 December 2026
- The amendment: Reworded (Act No. 12 of 2026) — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012

Japanese:

> 同一生計配偶者　居住者の配偶者でその居住者と生計を一にするもの（第五十七条第一項（事業に専従する親族がある場合の必要経費の特例等）に規定する青色事業専従者に該当するもので同項に規定する給与の支払を受けるもの及び同条第三項に規定する事業専従者に該当するもの（第三十三号の四において「青色事業専従者等」という。）を除く。）のうち、合計所得金額が六十二万円以下である者をいう。

English (Machine translation, not official):

> Spouse in the same household: the spouse of a Resident whose living expenses are paid from the same resources as the Resident (other than a spouse falling under the category of a relative employed only by a blue-return filer as prescribed in Article 57, paragraph (1) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) who receives a salary as prescribed in that paragraph, and other than a spouse falling under the category of a relative employed only by the Resident prescribed in paragraph (3) of that Article (referred to as a "relative employed only by a blue-return filer or similar person" in item (xxxiii)-4)) and whose total income is 620,000 yen or less;

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/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/340AC0000000033/20261001_507AC0000000070)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20261201_508AC0000000012)