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

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-23/par-1/item-9. 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 (ix) (第二十三条第一項第九号) 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 (ix) (第二十三条第一項第九号) — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-9 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-23/par-1/item-9)
- 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:

> 扶養親族　道府県民税の納税義務者の親族（その納税義務者の配偶者を除く。）並びに児童福祉法（昭和二十二年法律第百六十四号）第二十七条第一項第三号の規定により同法第六条の四に規定する里親に委託された児童及び老人福祉法（昭和三十八年法律第百三十三号）第十一条第一項第三号の規定により同号に規定する養護受託者に委託された老人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、前年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):

> Dependent: means, among the relatives of a person liable for prefectural inhabitant tax (excluding the spouse of that person liable for tax), the children entrusted to a foster parent prescribed in Article 6-4 of the Child Welfare Act (Act No. 164 of 1947) pursuant to Article 27, paragraph (1), item (iii) of that Act, and the elderly persons entrusted to a person entrusted with care prescribed in item (iii) of Article 11, paragraph (1) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) pursuant to that item, 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 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:

> 扶養親族　道府県民税の納税義務者の親族（その納税義務者の配偶者を除く。）並びに児童福祉法（昭和二十二年法律第百六十四号）第二十七条第一項第三号の規定により同法第六条の四に規定する里親に委託された児童及び老人福祉法（昭和三十八年法律第百三十三号）第十一条第一項第三号の規定により同号に規定する養護受託者に委託された老人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、前年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, corrected on review, not official):

> Dependent: this means any of the relatives of a person liable for prefectural inhabitant tax (excluding that person's spouse), the children entrusted to foster parents prescribed in Article 6-4 of the Child Welfare Act (Act No. 164 of 1947) pursuant to Article 27, paragraph (1), item (iii) of that Act, and the elderly persons entrusted, pursuant to Article 11, paragraph (1), item (iii) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963), to a foster caregiver prescribed in that item, who share 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), and whose total income in 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)