# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十一条の二 (Article 11-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-2. 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. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十一条の二 (Article 11-2)（ひとり親の範囲） — address `art-11-2` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-2 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十一条の二（ひとり親の範囲） — Scope of Single Parents caption: machine translation, not official art-11-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-2 **第一項** 法第二条第一項第三十一号（定義）に規定する配偶者の生死の明らかでない者で政令で定めるものは、前条各号に掲げる者の配偶者とする。 art-11-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-2/par-1 A person whose spouse's life or death is unclear, specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxi) (Definitions) of the Act, is the spouse of a person listed in the items of the preceding Article. machine translation, not official **第二項** 法第二条第一項第三十一号イに規定する政令で定める子は、その年分の総所得金額、退職所得金額及び山林所得金額の合計額が五十八万円以下の子（他の者の同一生計配偶者又は扶養親族とされている者を除く。）とする。 art-11-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11-2/par-2 A child specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxi), (a) of the Act is a child the total of whose gross income, amount of retirement income, and amount of timber income for that year is 580,000 yen or less (excluding a person who is treated as the spouse in the same household or a dependent of another person). machine translation, not official --- ## Cites - art-11-2/par-1: 法第二条第一項第三十一号 → 所得税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-31 (e-Gov law ID 340AC0000000033) - art-11-2/par-1: 前条 → 所得税法施行令 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-11 - art-11-2/par-2: 法第二条第一項第三十一号 → 所得税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-31 (e-Gov law ID 340AC0000000033) ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第三条第一項（寡婦の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-3/par-1 - 所得税法施行令 附則第二条第一項（ひとり親の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-2/par-1 - 所得税法施行令 附則第二条第二項（ひとり親の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-2/par-2 - 所得税法施行規則 第三十六条の五第六項（給与等の支払者等による証明等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-5/par-6 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-004, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-004, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06