Order for Enforcement of the Income Tax Act

Where a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries pursuant to the provisions of Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act seeks to make a spouse for withholding deduction or a relative for withholding deduction stated in the return form under Article 194, paragraph (1) or paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act that the Resident submitted in that year, as prescribed in paragraph (1), item (vi) of that Article (including a spouse for withholding deduction or a relative for withholding deduction prescribed in that item for whom a statement that there has been no change was made in lieu of that statement pursuant to the provisions of paragraph (2) of that Article), a spouse for withholding deduction or a relative for withholding deduction prescribed in Article 195, paragraph (1), item (iii) of the Act, the provisions of Article 194, paragraph (3) and Article 195, paragraph (3) of the Act apply by deeming that a change has occurred with regard to that spouse for withholding deduction or relative for withholding deduction.

A Resident who has stated in the return form under Article 195, paragraph (1) or paragraph (3) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act the matters listed in paragraph (1), item (iv) of that Article (including a Resident who has stated, in lieu of that statement, that there has been no change pursuant to the provisions of paragraph (2) of that Article) must, according to the categories of persons for whom the statements listed in the following items have been made, attach to that return form for each person, or present when submitting that return form, a document specified by Ministry of Finance Order as certifying the matter specified in the relevant item.

a spouse for withholding deduction prescribed in Article 195, paragraph (1), item (iv) of the Act for whom a statement that the person is a Nonresident has been made in that return form: that the person falls under the spouse of that Resident;

a relative for withholding deduction prescribed in Article 195, paragraph (1), item (iv) of the Act for whom a statement that the person is a Nonresident has been made in that return form: that the person falls under a relative of that Resident other than the spouse (where the fact by which the person falls under a relative for withholding deduction listed in that item is that the person falls under a person listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (1) (Definitions) of the Act, that the person falls under a relative of that Resident other than the spouse and that the person falls under a person listed in (b), (1) of that item).

A Resident who has stated in the return form under Article 195-2, paragraph (1) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act that a Claimable Spouse or a spouse prescribed in item (iii) of that paragraph is a Nonresident must attach to that return form, or present when submitting that return form, the following documents concerning the Claimable Spouse or spouse for whom that statement has been made; provided, however, that this does not apply to the document listed in item (i) concerning that Claimable Spouse or spouse that has been submitted or presented pursuant to the provisions of Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act:

a document specified by Ministry of Finance Order as certifying that the Claimable Spouse or spouse falls under the spouse of that Resident;

a document specified by Ministry of Finance Order that makes clear that the Claimable Spouse or spouse shares a livelihood with that Resident.

A Resident who has stated in the return form under Article 195-3, paragraph (1) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act that a specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter in this Article referred to as a "specified relative") is a relative who is a Nonresident must attach to that return form for each person, or present when submitting that return form, the following documents concerning the specified relative for whom that statement has been made; provided, however, that this does not apply to the document listed in item (i) concerning that specified relative that has been submitted or presented pursuant to the provisions of Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act:

a document specified by Ministry of Finance Order as certifying that the specified relative falls under a relative of that Resident other than the spouse;

a document specified by Ministry of Finance Order that makes clear that the specified relative shares a livelihood with that Resident.

A Resident who submits the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act must, in the cases listed in the following items, attach to that return form, or present when submitting that return form, a document certifying the matters specified in the relevant item, or a printout of an electronic record (meaning a printout of an electronic record prescribed in Article 262, paragraph (1)) pertaining to an electronic certificate, etc. (meaning the electronic certificate, etc. prescribed in Article 262, paragraph (2) (Submission or Presentation of Documents, etc. Relating to a Tax Return); the same applies in paragraph (2) of the following Article) in which the matters to be stated in that document are recorded.

in the case of stating in that return form the amount of social insurance premiums prescribed in Article 196, paragraph (1), item (ii) of the Act (limited to those listed in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction) of the Act): the amount of those social insurance premiums;

in the case of stating in that return form the amount of small enterprise-based mutual aid premiums and similar payments prescribed in Article 196, paragraph (1), item (ii) of the Act: the amount of those small enterprise-based mutual aid premiums and similar payments;

in the case of stating in that return form the amount of the new life insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that new life insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the new life insurance contract, etc. prescribed in Article 76, paragraph (5) (Life Insurance Premium Deduction) of the Act pertaining to the amount of that new life insurance premium, or surplus distributed or a rebate received under that new life insurance contract, etc. has been applied to the payment of that new life insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that new life insurance premium, as calculated as provided for in Article 208-5, paragraph (1) (Amount of Surplus, etc. to Be Deducted from the Amount of New Life Insurance Premiums, etc.))) and other matters specified by Ministry of Finance Order;

in the case of stating in that return form the amount of the old life insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, where, among the old life insurance contracts, etc. prescribed in Article 76, paragraph (6) of the Act pertaining to the amount of that old life insurance premium, there is one for which the amount of that old life insurance premium paid during that year under that old life insurance contract, etc. (where, in that year, a distribution of surplus or a payment of a rebate has been received under that old life insurance contract, etc., or surplus distributed or a rebate received under that old life insurance contract, etc. has been applied to the payment of that old life insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that old life insurance premium)) exceeds 9,000 yen: the amount of the old life insurance premium exceeding 9,000 yen and other matters specified by Ministry of Finance Order;

in the case of stating in that return form the amount of the nursing care and medical insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that nursing care and medical insurance premium (where, in that year, a distribution of surplus or a 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 pertaining to the amount of that nursing care and medical insurance premium, or surplus distributed or a rebate received under that nursing care and medical insurance policy, etc. has been applied to the payment of that nursing care and medical insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that nursing care and medical insurance premium, as calculated as provided for in Article 208-5, paragraph (1) as applied mutatis mutandis pursuant to paragraph (2) of that Article)) and other matters specified by Ministry of Finance Order;

in the case of stating in that return form the amount of the new individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that new individual pension insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the new individual pension insurance policy, etc. prescribed in Article 76, paragraph (8) of the Act pertaining to the amount of that new individual pension insurance premium, or surplus distributed or a rebate received under that new individual pension insurance policy, etc. has been applied to the payment of that new individual pension insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that new individual pension insurance premium, as calculated as provided for in Article 208-5, paragraph (1) as applied mutatis mutandis pursuant to paragraph (2) of that Article)) and other matters specified by Ministry of Finance Order;

in the case of stating in that return form the amount of the old individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that old individual pension insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the old individual pension insurance policy, etc. prescribed in Article 76, paragraph (9) of the Act pertaining to the amount of that old individual pension insurance premium, or surplus distributed or a rebate received under that old individual pension insurance policy, etc. has been applied to the payment of that old individual pension insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that old individual pension insurance premium)) and other matters specified by Ministry of Finance Order;

in the case of stating in that return form the amount of the earthquake insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that earthquake insurance premium and other matters specified by Ministry of Finance Order.

The requirements specified by Cabinet Order prescribed in Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act are to be the following requirements:

measures have been taken to enable proper receipt of the provision of the required particulars prescribed in Article 198, paragraph (2) of the Act (hereinafter in this paragraph referred to as "required particulars"), by the electronic or magnetic means prescribed in that paragraph (referred to as "electronic or magnetic means" in the following paragraph), made by a Resident receiving salary or other wage prescribed in paragraph (2) of that Article (referred to as a "Resident receiving salary or other wage" in the following item);

necessary measures have been taken to identify the Resident receiving salary or other wage who provided the required particulars provided pursuant to the provisions of Article 198, paragraph (2) of the Act;

necessary measures have been taken to display the required particulars provided pursuant to the provisions of Article 198, paragraph (2) of the Act on the screen of a computer and to output them in writing.

A Resident receiving salary or other wage prescribed in Article 198, paragraph (5) of the Act must, where providing, by electronic or magnetic means, the matters to be stated in the documents prescribed in the preceding Article to the person paying the salary or other wage through whom the Resident is to submit the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act, provide an electronic certificate, etc. in which the matters to be stated in those documents are recorded, together with the matters to be stated in that return form.