# Article 23, paragraph (1), item (vii), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-23/par-1/item-7. 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 23, paragraph (1), item (vii) (第二十三条第一項第七号) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 23, paragraph (1), item (vii) (第二十三条第一項第七号) — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-7 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-23/par-1/item-7)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 同一生計配偶者　道府県民税の納税義務者の配偶者でその納税義務者と生計を一にするもの（第三十二条第三項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四項に規定する事業専従者に該当するものを除く。）のうち、当該年度の初日の属する年の前年（以下この条から第四十五条の三までにおいて「前年」という。）の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: means, among the spouses of a person liable for prefectural inhabitant tax whose living expenses are paid from the same resources as that person liable for tax (excluding a relative employed only by a blue-return filer prescribed in Article 32, paragraph (3) who receives the salary prescribed in that paragraph, and a relative employed only in the business prescribed in paragraph (4) of that Article), those whose total income for the year preceding the year that includes the first day of the relevant fiscal year (hereinafter in this Article through Article 45-3 referred to as the "previous year") is 580,000 yen or less;

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

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002

Japanese:

> 同一生計配偶者　道府県民税の納税義務者の配偶者でその納税義務者と生計を一にするもの（第三十二条第三項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四項に規定する事業専従者に該当するものを除く。）のうち、当該年度の初日の属する年の前年（以下この条から第四十五条の三までにおいて「前年」という。）の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: this means a spouse of a person liable for prefectural inhabitant tax who shares a livelihood with that person (excluding one who falls under a relative employed only by a blue-return filer prescribed in Article 32, paragraph (3) and receives salary prescribed in that paragraph, and one who falls under a relative employed only in the business prescribed in paragraph (4) of that Article), whose total income in the year preceding the year that includes the first day of the fiscal year in question (hereinafter in this Article through Article 45-3 referred to as the "previous year") 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/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- 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/325AC0000000226/20270101_507AC0000000007)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_508AC0000000002)