# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百十八条 (Article 218) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-218. 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: 第二百十八条 (Article 218)（二以上の居住者がある場合の同一生計配偶者の所属） — address `art-218` - 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-218 - 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. --- ### 第二百十八条（二以上の居住者がある場合の同一生計配偶者の所属） — Attribution of Spouses in the Same Household Where There Are Two or More Residents caption: machine translation, not official art-218 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-218 **第一項** 法第八十五条第四項（扶養親族等の判定の時期等）に規定する場合において、同項に規定する配偶者が同項に規定する同一生計配偶者又は扶養親族のいずれに該当するかは、同項に規定する居住者又は他の居住者の提出するその年分の法第百十二条第一項（予定納税額の減額の承認の申請手続）に規定する申請書、確定申告書又は法第百九十四条第一項若しくは第三項（給与所得者の扶養控除等申告書）、第百九十五条第一項若しくは第三項（従たる給与についての扶養控除等申告書）、第百九十五条の二第一項（給与所得者の配偶者控除等申告書）若しくは第二百三条の六第一項（公的年金等の受給者の扶養親族等申告書）の規定による申告書（法第百九十四条第二項、第百九十五条第二項又は第二百三条の六第二項の規定により提出した法第百九十四条第一項、第百九十五条第一項又は第二百三条の六第一項の申告書を含む。以下この条において「申告書等」という。）に記載されたところによる。ただし、本文又は次項の規定により、当該配偶者が当該同一生計配偶者又は扶養親族のいずれかとされた後において、当該居住者又は他の居住者が提出する申告書等にこれと異なる記載をすることにより、その区分を変更することを妨げない。 art-218/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-218/par-1 In the case prescribed in Article 85, paragraph (4) (Time of Determination of Dependents and Similar Persons) of the Act, whether the spouse prescribed in that paragraph falls under the spouse in the same household or a dependent prescribed in that paragraph is as stated in the following documents for that year submitted by the Resident prescribed in that paragraph or another Resident: the written application prescribed in Article 112, paragraph (1) (Process of Applying for Approval for a Reduction of Tax Prepayments) of the Act, a Tax Return, or the return form under Article 194, paragraph (1) or (3) (Salary Income Earner's Return for Deduction for Dependents, etc.), Article 195, paragraph (1) or (3) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries), Article 195-2, paragraph (1) (Salary Income Earner's Return for Spousal Deduction, etc.) or Article 203-6, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act (including the return form under Article 194, paragraph (1), Article 195, paragraph (1) or Article 203-6, paragraph (1) of the Act submitted pursuant to Article 194, paragraph (2), Article 195, paragraph (2) or Article 203-6, paragraph (2) of the Act; hereinafter in this Article referred to as a "Tax Return or similar filing"); provided, however, that this does not preclude changing the category by making a different statement in a Tax Return or similar filing submitted by that Resident or another Resident after that spouse has been treated as either the spouse in the same household or a dependent pursuant to the main clause or the following paragraph. machine translation, not official **第二項** 前項の場合において、同項の居住者又は他の居住者が同一人をそれぞれ自己の同一生計配偶者又は扶養親族として申告書等に記載したとき、その他同項の規定により同一生計配偶者又は扶養親族のいずれに該当するかを定められないときは、その夫又は妻である居住者の同一生計配偶者とする。 art-218/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-218/par-2 In the case referred to in the preceding paragraph, where the Resident referred to in that paragraph or another Resident states the same person in a tax return or similar filing as that Resident's own spouse in the same household or dependent, or where it is otherwise not determined pursuant to that paragraph whether the person falls under the spouse in the same household or a dependent, the person is to be the spouse in the same household of the Resident who is the husband or wife of that person. machine translation, not official --- ## Cites - art-218/par-1: 法第八十五条第四項 → 所得税法 第八十五条第四項 (Article 85, paragraph (4)), art-85/par-4 — https://japanlaw.org/ja/income-tax-act/art-85/par-4 (e-Gov law ID 340AC0000000033) - art-218/par-1: 法第百十二条第一項 → 所得税法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act/art-112/par-1 (e-Gov law ID 340AC0000000033) - art-218/par-1: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/ja/income-tax-act/art-194/par-1 (e-Gov law ID 340AC0000000033) - art-218/par-1: 第三項 → 所得税法 第百九十四条第三項 (Article 194, paragraph (3)), art-194/par-3 — https://japanlaw.org/ja/income-tax-act/art-194/par-3 (e-Gov law ID 340AC0000000033) - art-218/par-1: 第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/ja/income-tax-act/art-195/par-1 (e-Gov law ID 340AC0000000033) - art-218/par-1: 第三項 → 所得税法 第百九十五条第三項 (Article 195, paragraph (3)), art-195/par-3 — https://japanlaw.org/ja/income-tax-act/art-195/par-3 (e-Gov law ID 340AC0000000033) - art-218/par-1: 第百九十五条の二第一項 → 所得税法 第百九十五条の二第一項 (Article 195-2, paragraph (1)), art-195-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-195-2/par-1 (e-Gov law ID 340AC0000000033) - art-218/par-1: 第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1 (e-Gov law ID 340AC0000000033) - art-218/par-1: 法第百九十四条第二項 → 所得税法 第百九十四条第二項 (Article 194, paragraph (2)), art-194/par-2 — https://japanlaw.org/ja/income-tax-act/art-194/par-2 (e-Gov law ID 340AC0000000033) - art-218/par-1: 第百九十五条第二項 → 所得税法 第百九十五条第二項 (Article 195, paragraph (2)), art-195/par-2 — https://japanlaw.org/ja/income-tax-act/art-195/par-2 (e-Gov law ID 340AC0000000033) - art-218/par-1: 第二百三条の六第二項 → 所得税法 第二百三条の六第二項 (Article 203-6, paragraph (2)), art-203-6/par-2 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-2 (e-Gov law ID 340AC0000000033) - art-218/par-1: この条 → 所得税法施行令 第二百十八条 (Article 218), art-218 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-218 - art-218/par-1: 次項 → 所得税法施行令 第二百十八条第二項 (Article 218, paragraph (2)), art-218/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-218/par-2 - art-218/par-2: 前項 → 所得税法施行令 第二百十八条第一項 (Article 218, paragraph (1)), art-218/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-218/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百十八条第一項（二以上の居住者がある場合の同一生計配偶者の所属） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-218/par-1 - 所得税法施行令 第二百十八条第二項（二以上の居住者がある場合の同一生計配偶者の所属） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-218/par-2 - 所得税法施行令 第二百十八条の二第一項（二以上の居住者がある場合の生計を一にする配偶者の所属） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-218-2/par-1 - 所得税法施行令 第二百十九条第一項（二以上の居住者がある場合の扶養親族及び特定親族の所属） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-219/par-1 - 所得税法施行令 第二百二十条第三項（居住者が再婚した場合における同一生計配偶者等の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-220/par-3 --- ## 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-20261106T173921-060, 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