# Article 292, paragraph (1), item (vii), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-292/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 292, paragraph (1), item (vii) (第二百九十二条第一項第七号) 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 292, paragraph (1), item (vii) (第二百九十二条第一項第七号) — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-7 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-292/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　市町村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（第三百十三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、第二百九十五条、第三百十三条から第三百十七条の三まで及び第三百十七条の六から第三百二十一条の七の九までにおいて「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 spouses of a person liable for municipal inhabitant tax whose living expenses are paid from the same resources as that person (excluding a spouse who falls under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receives the salary prescribed in that paragraph, and a spouse who falls under a relative employed only in the business prescribed in Article 313, paragraph (4)), a person whose total income for the year preceding the year that includes the first day of the relevant fiscal year (hereinafter referred to as the "previous year" in this Article, Article 295, Articles 313 to 317-3 and Articles 317-6 to 321-7-9) 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　市町村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（第三百十三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、第二百九十五条、第三百十三条から第三百十七条の三まで及び第三百十七条の六から第三百二十一条の七の九までにおいて「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, corrected on review, not official):

> Spouse in the same household: means, among spouses of a person liable for municipal inhabitant tax whose living expenses are paid from the same resources as that person (excluding a spouse who falls under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receives the salary prescribed in that paragraph, and a spouse who falls under a relative employed only in the business prescribed in Article 313, paragraph (4)), a person whose total income for the year preceding the year that includes the first day of the relevant fiscal year (hereinafter referred to as the "previous year" in this Article, Article 295, Articles 313 through 317-3 and Articles 317-6 through 321-7-9) 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)