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1 1 2 3 4 24 2 731 732 2 739 1 1 877 2 1126 20 153

22 224 3 4 5 6 24 7 8 3 3 20 4 61 6 5 2 5 6 5 7 3 25 16 11 17 24 8 5 258 154

9 1980 10 11 12 18 7 4 13 14 9 3 25 10 18 147 11 316 19 6 12 11 6 13 Q&A 19 90 14 7 42 155

15 15 14 21 102 103 156

16 83 38 48 17 9 9 9 8 64 44 6 1009 83 83 2 739 1 725 751 7 9 27 7 12 44 6 1015 7 12 26 7 16 15 106 17 21 21 78 92 http://www.nta.go.jp/ntc/kouhon/syotoku/mokuji.htm 21 6 1 157

21 44 6 1025 2 46 83 72 73 74 76 77 83 2 18 19 2 21 6 20 19 20 84 38 18 19 19 47 19 19 2 19 2 2 19 2 1 20 21 6 4 6 2 739 1 158

63 48 3 10 17 2 12 38 5 911 2 1 34 84 9 19 62 110 173 744 21 725 6 3 22 56 21 141 4 102 22 18 47 159

37 23 25 81 1 27 26 19 2 26 23 18 47 24 37 7 37 1 725 25 2008 317 26 17 78 90 http://www.nta.go.jp/ntc/kouhon/syotoku/mokuji.htm 21 6 1 160

9 19 5 7 3 27 63 1 3 28 3 3 29 1 2 1 30 5 7 1 31 5 8 32 3 3 33 6 1 34 16 2 1 35 27 28 29 30 31 32 33 34 161

75 36 1 1 76 75 38 39 58 142 35 36 21 21 17 http://www.nta.go.jp/ntc/kouhon/tyousyu/mokuji.htm 21 6 1 162

13 1 1 37 97 34 38 38 1 12 1 2 39 37 13 1 1 38 2 13 1 1 38 34 1 1 163

46 2 1 40 41 46 2 42 39 12 1 2 41 2 40 19 19 493 41 40 475 164

2 46 10 2 2 725 725 144 725 43 145 75 1 1 75 2 75 42 17 17 325 43 17 2009 884 165

1 1 725 97 1 44 76 45 44 25 760 45 38 13 1 2 38 3 13 1 2 725 38 39 58 142 13 1 3 4 1 2 166

46 144 5 46 46 15 8 167

47 25 1 48 50 51 52 47 52 2007 133 135 48 15 173 49 3 243 50 52 2007 6 51 40 5 9 13 168

53 752 760 761 877 54 55 56 52 35 12 44 47 53 1238 5 73 54 52 8 9 50 55 41 331 56 62 51 14 54 50 169

57 58 26 59 1 60 GHQ 21 28 61 26 56 62 57 15 174 58 1260 16 240 59 56 03 24 http://kokkai.ndl.go.jp/cgi-bin/ken- SAKU/swk_dispdoc.cgi?SESSION=6094&SRV_ID=5&SAVED_RID=3&PAGE=0&TOTAL=0& DPAGE=1&DTOTAL=25&DPOS=10&SORT_DIR=1&SORT_TYPE=0&FRAME=2&MODE=1 &DMY=10881 21 6 5 60 DHC 58 4847 61 6 2008 215 http://www.ritsumei.ac.jp/acd/cg/law/lex/hosei-6/nishimoto.pdf 21 6 5 62 60 4849 170

50 63 64 65 66 67 63 26 02 13 http://kokkai.ndl.go.jp/cgi-bin/ken- SAKU/swk_dispdoc.cgi?SESSION=21373&SAVED_RID=3&PAGE=0&POS=0&TOTAL=0&SR V_ID=1&DOC_ID=8327&DPAGE=1&DTOTAL=20&DPOS=19&SORT_DIR=1&SORT_TYPE= 0&MODE=1&DMY=25539 21 6 5 64 56 56 22 65 49 9 67 107 66 21 12 7 107 67 15 25 171

68 69 70 71 97 38 75 72 68 15 157 69 15 3 70 15 103 71 15 25 72 49 8 172

2 34 73 131 1 2 11 14 97 73 25 760 173

75 739 1 22 224 74 739 1 75 731 737 76 74 5 9 31 75 7 35 76 74 32 174

77 50 0.6 17 5.8 78 18 4,161 79 9 1,482,707 19 2,152,973 1.7 80 4 81 77 75 32 78 http://www.mhlw.go.jp/ toukei/saikin/ hw/jinkou/suii06/index.html 21 6 3 79 78 http://www.mhlw.go.jp/toukei/saikin/hw/jinkou/suii06/ index.html 21 6 3 80 19 20 6 http://www.moj.go.jp/press/080601-1.pdf 21 6 3 81 4 5 6 175

82 83 84 85 24 1 2 3 1 2 3 86 24 87 2 46 82 3 17 214 83 81 5 6 84 2 18 2 85 84 163 86 84 7 87 84 7 176

2 46 18 78 88 24 89 42 90 88 18 47 89 82 214 90 84 86 87 177

91 83 38 38 92 93 94 731 18 16 42 95 91 82 214 114 15 17 http://www.rcwob.doshisha.ac.jp/review/10_2/10_2_015.pdf 21 6 6 92 39 14 132 93 17 17 219 94 6 63 6 50 95 82 424 178

96 19 2 21 6 42 17 7 THE CIVIL MARRIAGE ACT 2 97 4 98 99 96 15 82 424 97 11 6 Marriage, for civil purposes, is the lawful union of two persons to the exclusion of all others. http://www.canlii.org/en/ca/laws/ stat/sc-2005-c-33/latest/sc-2005-c-33.html 21 6 3 98 11 6 For greater certainty, a marriage is not void or voidable by reason only that the spouses are of the same sex. http://www.canlii. org/en/ca/laws/stat/sc-2005-c-33/latest/sc-2005-c-33.html 21 6 3 179

24 100 42 99 Bill C-38 s amendments to provisions of the Income Tax Act replace existing references to natural parent with legal parent and remove the reference to an individual of the opposite sex from a provision related to the extended meaning of spouse and former spouse clauses 10-12. http://www2.parl.gc.ca/sites/lop/legislativesummaries/bills_ls.asp? Parl=38&Ses=1&ls=c38 21 6 3 100 55 191 192 180

101 102 46 2 1 75 1 1 144 46 103 104 101 15 106 102 15 106 103 15 98 104 2 16 39 40 181

105 83 81 36 36 9 19 35 45 7 12 2480 8 1 105 104 39 40 182

46 2 1 75 1 1 144 37 75 76 144 75 1 1 97 183

75 106 144 7 2 725 6 3 107 108 109 106 38 1 12 1 2 107 2 9 29 2 214 2774 13 A A 537 108 1 58 208 537 211 184

110 111 144 24 24 112 109 59 109 107 2 9 29 112 110 3 60 111 7 110 60 97 112 55 191 192 185

42 113 114 115 116 113 84 86 87 114 10 2 21 19 http://www.rcwob.doshisha.ac.jp/review/10_2/ 10_2_015.pdf 21 6 6 42. 115 18 15 116 75 30 186

117 42 118 119 117 49 8 118 82 486 119 84 181 182 187