# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十六 (Article 41-16) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — 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: 第四十一条の十六 (Article 41-16)（同居の老親等に係る扶養控除の特例） — address `art-41-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-16 - Every provision below carries its address and both URLs 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. --- ### 第四十一条の十六（同居の老親等に係る扶養控除の特例） — Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc. caption: machine translation, not official art-41-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-16 · https://japanlaw.org/l/332AC0000000026/art-41-16 **第一項** 居住者の有する所得税法第二条第一項第三十四号の四に規定する老人扶養親族が当該居住者又は当該居住者の配偶者の直系尊属で、かつ、当該居住者又は当該配偶者のいずれかとの同居を常況としている者である場合には、当該老人扶養親族に係る同法第八十四条第二項に規定する扶養控除の額は、同条第一項の規定にかかわらず、同項の金額に十万円を加算した額とする。 art-41-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16/par-1 Where an elderly dependent prescribed in Article 2, paragraph (1), item (xxxiv)-4 of the Income Tax Act whom a resident has is a lineal ascendant of the resident or of the resident's spouse and is a person who ordinarily lives together with either the resident or the spouse, the amount of the deduction for dependents prescribed in Article 84, paragraph (2) of that Act pertaining to the elderly dependent is, notwithstanding the provisions of paragraph (1) of that Article, the amount obtained by adding 100,000 yen to the amount referred to in that paragraph. machine translation, not official **第二項** 前項の規定の適用がある場合における所得税法の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。 第八十五条第三項 老人扶養親族 租税特別措置法第四十一条の十六第一項（同居の老親等に係る扶養控除の特例）の規定に該当する老人扶養親族若しくはその他の老人扶養親族 第百九十条第二号ハ の規定 並びに租税特別措置法第四十一条の十六第一項（同居の老親等に係る扶養控除の特例）の規定 第百九十四条第一項第五号 老人扶養親族 租税特別措置法第四十一条の十六第一項（同居の老親等に係る扶養控除の特例）の規定に該当する老人扶養親族若しくはその他の老人扶養親族 art-41-16/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-16/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-16/par-2 With regard to the application of the provisions of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Act listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively. Article 85, paragraph (3) elderly dependent elderly dependent who falls under the provisions of Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc.) of the Act on Special Measures Concerning Taxation, or other elderly dependent Article 190, item (ii), (c) provisions and the provisions of Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc.) of the Act on Special Measures Concerning Taxation Article 194, paragraph (1), item (v) elderly dependent elderly dependent who falls under the provisions of Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc.) of the Act on Special Measures Concerning Taxation, or other elderly dependent machine translation, not official --- ## Cites - art-41-16/par-1: 所得税法第二条第一項第三十四号の四 → 所得税法 第二条第一項第三十四号の四 (Article 2, paragraph (1), item (xxxiv-4)), art-2/par-1/item-34-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-4 - art-41-16/par-1: 同条第一項 → 所得税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000033/art-84/par-1 - art-41-16/par-1: 同法第八十四条第二項 → 所得税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/ja/income-tax-act/art-84/par-2 · https://japanlaw.org/l/340AC0000000033/art-84/par-2 - art-41-16/par-2: 第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2 - art-41-16/par-2: 第百九十四条第一項第五号 → 所得税法 第百九十四条第一項第五号 (Article 194, paragraph (1), item (v)), art-194/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-194/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-194/par-1/item-5 - art-41-16/par-2: 第八十五条第三項 → 所得税法 第八十五条第三項 (Article 85, paragraph (3)), art-85/par-3 — https://japanlaw.org/ja/income-tax-act/art-85/par-3 · https://japanlaw.org/l/340AC0000000033/art-85/par-3 - art-41-16/par-2: 前項 → 租税特別措置法 第四十一条の十六第一項 (Article 41-16, paragraph (1)), art-41-16/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第四十一条の十六第二項（同居の老親等に係る扶養控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-16/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-16/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-088, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T022521-001, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07