Order for Enforcement of the Income Tax Act

A Resident set out in Article 120, paragraph (3), item (i) (Filing an Income Tax Return) of the Act (including where applied mutatis mutandis in Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act) must attach the following documents or printouts of an electronic record (meaning a document created by outputting the content of the information recorded in an electronic certificate, etc. by a method specified by the Commissioner of the National Tax Agency; the same applies hereinafter in this paragraph) to the Tax Return, or present them when submitting that return form; provided, however, that this does not apply to the documents or printouts of an electronic record set out in items (ii) through (v) that relate to the social insurance premiums set out in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction) of the Act, the small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act (referred to as "small enterprise-based mutual aid premiums and similar payments" in item (iii)), the new life insurance premium prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act (referred to as "new life insurance premium" in item (iv), (a)) or the old life insurance premium (referred to as "old life insurance premium" in item (iv), (b)), the nursing care and medical insurance premium prescribed in paragraph (2) of that Article (referred to as "nursing care and medical insurance premium" in item (iv), (c)), the new individual pension insurance premium prescribed in paragraph (3) of that Article (referred to as "new individual pension insurance premium" in item (iv), (d)) or the old individual pension insurance premium (referred to as "old individual pension insurance premium" in item (iv), (e)), or the earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act (referred to as "earthquake insurance premium" in item (v)), that have been deducted pursuant to the provisions of Article 190, item (ii) (Year-End Adjustment) of the Act from the amount of salary and other wages after salary income deduction prescribed in that item.

in the case of stating matters relating to the deduction of casualty losses in the Tax Return, a document certifying receipt by the person who received payment of the amount of the unavoidable expenditure specified by Cabinet Order prescribed in Article 72, paragraph (1) (Casualty Loss Deduction) of the Act that forms the basis for calculating the amount of the deduction stated in that return form;

in the case of stating matters relating to the social insurance premium deduction (limited to that relating to the social insurance premiums set out in Article 74, paragraph (2), item (v) of the Act) in the Tax Return, a document certifying the amount of those social insurance premiums stated in that return form, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded;

in the case of stating matters relating to the deduction for small enterprise-based mutual aid premiums and similar payments in the Tax Return, a document certifying the amount of the small enterprise-based mutual aid premiums and similar payments stated in that return form, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded;

in the case of stating matters relating to the life insurance premium deduction in the Tax Return, a document certifying the amount of the following insurance premiums that forms the basis for calculating the amount of the deduction stated in that return form and other matters specified by Ministry of Finance Order, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded (in the case of one relating to the amount set out in (b), limited to one relating to an old life insurance contract, etc. prescribed in Article 76, paragraph (6) of the Act (referred to as "old life insurance contract, etc." in (b)) for which that amount exceeds 9,000 yen):

the amount of the new life insurance premium (where, in that year, a distribution of surplus or the payment of a rebate has been received under the new life insurance contract, etc. prescribed in Article 76, paragraph (5) of the Act relating to the amount of that new life insurance premium, or the payment of that new life insurance premium has been made out of surplus to be distributed or a rebate to be paid under that new life insurance contract, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that new life insurance premium calculated as provided in Article 208-5, paragraph (1) (Amount of Surplus, etc. to Be Deducted from the Amount of New Life Insurance Premiums, etc.)));

the amount of the old life insurance premium (where, in that year, a distribution of surplus or the payment of a rebate has been received under the old life insurance contract, etc. relating to the amount of that old life insurance premium, or the payment of that old life insurance premium has been made out of surplus to be distributed or a rebate to be paid under that old life insurance contract, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that old life insurance premium));

the amount of the nursing care and medical insurance premium (where, in that year, a distribution of surplus or the payment of a rebate has been received under the nursing care and medical insurance policy, etc. prescribed in Article 76, paragraph (7) of the Act relating to the amount of that nursing care and medical insurance premium, or the payment of that nursing care and medical insurance premium has been made out of surplus to be distributed or a rebate to be paid under that nursing care and medical insurance policy, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that nursing care and medical insurance premium calculated as provided in Article 208-5, paragraph (1) as applied mutatis mutandis in paragraph (2) of that Article));

the amount of the new individual pension insurance premium (where, in that year, a distribution of surplus or the payment of a rebate has been received under the new individual pension insurance policy, etc. prescribed in Article 76, paragraph (8) of the Act relating to the amount of that new individual pension insurance premium, or the payment of that new individual pension insurance premium has been made out of surplus to be distributed or a rebate to be paid under that new individual pension insurance policy, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that new individual pension insurance premium calculated as provided in Article 208-5, paragraph (1) as applied mutatis mutandis in paragraph (2) of that Article));

the amount of the old individual pension insurance premium (where, in that year, a distribution of surplus or the payment of a rebate has been received under the old individual pension insurance policy, etc. prescribed in Article 76, paragraph (9) of the Act relating to the amount of that old individual pension insurance premium, or the payment of that old individual pension insurance premium has been made out of surplus to be distributed or a rebate to be paid under that old individual pension insurance policy, etc., the balance remaining after deducting the amount of that surplus or rebate (limited to the amount of the portion relating to that old individual pension insurance premium));

in the case of stating matters relating to the earthquake insurance premium deduction in the Tax Return, a document certifying the amount of the earthquake insurance premium that forms the basis for calculating the amount of the deduction stated in that return form and other matters specified by Ministry of Finance Order, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded;

in the case of stating matters relating to the donation deduction in the Tax Return, a detailed statement of the specified donations prescribed in Article 78, paragraph (2) (Donation Deduction) of the Act that forms the basis for calculating the amount of the deduction stated in that return form and other documents specified by Ministry of Finance Order, or a printout of an electronic record relating to an electronic certificate, etc. in which the matters to be stated in that document are recorded.

The electronic certificate, etc. prescribed in the preceding paragraph means an electronic or magnetic record (meaning a record made in an electronic form, magnetic form or other form that cannot be perceived by human senses, which is used for information processing by a computer; the same applies hereinafter in this paragraph) in which an electronic signature (meaning an electronic signature prescribed in Article 2, paragraph (1) (Definitions) of the Act on Electronic Signatures and Certification Business (Act No. 102 of 2000); the same applies hereinafter in this paragraph) has been made on the recorded information, and the electronic certificate relating to that electronic signature (meaning an electronic or magnetic record created to certify that the matters used to confirm the person who made the electronic signature relate to that person, as specified by Ministry of Finance Order).

A Resident set out in Article 120, paragraph (3), item (ii) of the Act (including where applied mutatis mutandis in Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Act) must attach the following documents relating to the relative for whom the statement prescribed in that item is made to the Tax Return, or present them when submitting that return form, for each Person with a Disability for whom the disability deduction is stated (excluding a person stated in the Tax Return as a Claimable Spouse or claimable dependent; hereinafter in this paragraph referred to as "Person with a Disability residing outside Japan") or the Claimable Spouse for whom the statement is made or the spouse for whom the special spousal deduction is claimed (hereinafter in this paragraph referred to as "spouse residing outside Japan"); provided, however, that this does not apply to the following documents relating to the amount equivalent to the amount of the disability deduction pertaining to that Person with a Disability residing outside Japan, or the amount equivalent to the amount of the spousal deduction or special spousal deduction pertaining to that spouse residing outside Japan, that has been deducted pursuant to the provisions of Article 190, item (ii) of the Act from the amount of salary and other wages after salary income deduction prescribed in that item, or to the documents set out in item (i) that have been submitted or presented pursuant to the provisions of Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, etc.), Article 195, paragraph (5) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) or Article 203-6, paragraph (3) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act in respect of a person other than the Person with a Disability residing outside Japan or spouse residing outside Japan relating to those equivalent amounts deducted from that amount of salary and other wages.

documents specified by Ministry of Finance Order as certifying the fact specified in the following for each category of persons set out in the following:

a Person with a Disability residing outside Japan: that that Person with a Disability residing outside Japan falls under a relative of that Resident;

a spouse residing outside Japan: that that spouse residing outside Japan falls under the spouse of that Resident;

a document specified by Ministry of Finance Order that makes clear that that Person with a Disability residing outside Japan or spouse residing outside Japan shares the same livelihood with that Resident.

A Resident set out in Article 120, paragraph (3), item (iii) of the Act (including where applied mutatis mutandis in Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Act) must attach the documents set out in the following items in accordance with the categories of cases set out in those items to the Tax Return, or present them when submitting that return form, for each of the claimable dependents for whom the statement prescribed in that item is made or the specified relatives prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter in this paragraph referred to as "dependent relative, etc. residing outside Japan"); provided, however, that this does not apply, among the documents set out in the following items in accordance with the categories of cases set out in those items in respect of that dependent relative, etc. residing outside Japan relating to the amount equivalent to the amount of the deduction for Dependents or special deduction for specified relatives that has been deducted pursuant to the provisions of Article 190, item (ii) of the Act from the amount of salary and other wages after salary income deduction prescribed in that item, or in respect of a person other than the dependent relative, etc. residing outside Japan relating to that equivalent amount deducted from that amount of salary and other wages, to the documents set out in item (i), (a), item (ii), (a) or (c), or item (iii), (a) that have been submitted or presented pursuant to the provisions of Article 194, paragraph (5), Article 195, paragraph (5) or Article 203-6, paragraph (3) of the Act.

cases other than those set out in the following item and item (iii): the following documents:

a document specified by Ministry of Finance Order as certifying that that dependent relative, etc. residing outside Japan falls under a relative of that Resident other than the spouse;

a document specified by Ministry of Finance Order that makes clear that that dependent relative, etc. residing outside Japan shares the same livelihood with that Resident;

the case of stating matters relating to the deduction for Dependents on the basis that that dependent relative, etc. residing outside Japan (limited to a claimable dependent; the same applies in (c) and the following item) falls under a person set out in Article 2, paragraph (1), item (xxxiv)-2, (b)(1) (Definitions) of the Act: the following documents:

the documents set out in (a) of the preceding item;

the documents set out in (b) of the preceding item;

a document specified by Ministry of Finance Order as certifying that that dependent relative, etc. residing outside Japan falls under a person set out in Article 2, paragraph (1), item (xxxiv)-2, (b)(1) of the Act;

the case of stating matters relating to the deduction for Dependents on the basis that that dependent relative, etc. residing outside Japan falls under a person set out in Article 2, paragraph (1), item (xxxiv)-2, (b)(3) of the Act: the following documents:

the documents set out in item (i), (a);

a document specified by Ministry of Finance Order that makes clear that that dependent relative, etc. residing outside Japan falls under a person set out in Article 2, paragraph (1), item (xxxiv)-2, (b)(3) of the Act.

A Resident listed in Article 120, paragraph (3), item (iv) of the Act (including the cases where it is applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the Act) must attach to the Tax Return, or present when submitting that return form, documents specified by Ministry of Finance Order as certifying that the Resident falls under a person listed in Article 2, paragraph (1), item (xxxii), (b) or (c) of the Act; provided, however, that this does not apply to a working student from whose amount of salary and other wages after the salary income deduction prescribed in Article 190, item (ii) of the Act an amount equivalent to the working student deduction has been deducted pursuant to the provisions of that item.

When the Commissioner of the National Tax Agency has specified the method under paragraph (1), the Commissioner is to give public notice of it.