# Article 203-3, paragraph (1), item (i), (d), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-203-3/par-1/item-1/sub-4. 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 203-3, paragraph (1), item (i), (d) (第二百三条の三第一項第一号ニ) 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 203-3, paragraph (1), item (i), (d) (第二百三条の三第一項第一号ニ) — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-1/sub-4 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-203-3/par-1/item-1/sub-4)
- 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:

> 当該申告書に当該公的年金等の受給者がひとり親である旨の記載がある場合には、三万円

English (Machine translation, not official):

> if that return states that the recipient of a public pension or retirement package is a single parent, 30,000 yen;

## 2. 1 January 2027 — Act No. 12 of 2026

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Act No. 12 of 2026) — https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012

Japanese:

> 当該申告書に当該公的年金等の受給者がひとり親である旨の記載がある場合には、三万二千五百円

English (Machine translation, not official):

> if that return states that the recipient of a public pension or retirement package is a single parent, 32,500 yen;

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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/340AC0000000033/20270101_507AC0000000013)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_508AC0000000012)