# Article 45-3-2, paragraph (1), item (ii), its wordings — Local Tax Act

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How the wording of Article 45-3-2, paragraph (1), item (ii) (第四十五条の三の二第一項第二号) 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 45-3-2, paragraph (1), item (ii) (第四十五条の三の二第一項第二号) — https://japanlaw.org/en/local-tax-act/art-45-3-2/par-1/item-2 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-45-3-2/par-1/item-2)
- 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:

> 所得割の納税義務者（合計所得金額が千万円以下であるものに限る。）の自己と生計を一にする配偶者（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き、合計所得金額が百三十三万円以下であるものに限る。次条第一項において同じ。）の氏名

English (Machine translation, corrected on review, not official):

> the name of the spouse who shares a livelihood with the person liable for the income levy (that person being limited to a person whose total income is 10,000,000 yen or less) (the spouse excluding a person who falls under a relative employed only by a blue-return filer prescribed in Article 32, paragraph (3) and receives the salary prescribed in that paragraph, and a person who falls under a relative employed only in the business prescribed in paragraph (4) of that Article, and limited to a person whose total income is 1,330,000 yen or less; the same applies in paragraph (1) of the following Article);

## 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:

> 所得割の納税義務者（合計所得金額が千万円以下であるものに限る。）の自己と生計を一にする配偶者（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。次条第一項第二号において同じ。）（合計所得金額が百三十三万円以下であるものに限る。）の氏名

English (Machine translation, corrected on review, not official):

> the name of the spouse (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; the same applies in paragraph (1), item (ii) of the following Article) (limited to one whose total income is 1,330,000 yen or less) who shares a livelihood with the person liable for the income levy (limited to one whose total income is 10,000,000 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)