# Article 292, paragraph (1), item (ix), its wordings — Local Tax Act This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-292/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 292, paragraph (1), item (ix) (第二百九十二条第一項第九号) 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 292, paragraph (1), item (ix) (第二百九十二条第一項第九号) — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-9 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-292/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　市町村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、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 relatives of a person liable for municipal inhabitant tax (excluding the spouse of that person liable for tax), children entrusted to a foster parent prescribed in Article 6-4 of the Child Welfare Act pursuant to Article 27, paragraph (1), item (iii) of that Act and elderly persons entrusted, pursuant to Article 11, paragraph (1), item (iii) of the Act on Social Welfare for the Elderly, to a nursing care provider prescribed in that item, whose living expenses are paid from the same resources as that person liable for tax (excluding those who fall under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receive the salary prescribed in that paragraph, and those who fall under a relative employed only in the business prescribed in Article 313, paragraph (4)), 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　市町村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、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, not official): > Dependent: means, among relatives of a person liable for municipal inhabitant tax (excluding the spouse of that person liable for tax), children entrusted to a foster parent prescribed in Article 6-4 of the Child Welfare Act pursuant to Article 27, paragraph (1), item (iii) of that Act and elderly persons entrusted, pursuant to Article 11, paragraph (1), item (iii) of the Act on Social Welfare for the Elderly, to a nursing care provider prescribed in that item, whose living expenses are paid from the same resources as that person liable for tax (excluding those who fall under a relative employed only by a blue-return filer prescribed in Article 313, paragraph (3) and receive the salary prescribed in that paragraph, and those who fall under a relative employed only in the business prescribed in Article 313, paragraph (4)), those whose total income for the previous year is 620,000 yen or less. --- ## 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)