Order for Enforcement of the Income Tax Act

If the amount calculated pursuant to the provisions of Article 319-5 (Monthly Amount of Public Pension or Retirement Package) is not a whole-number multiple of 4 yen, the smallest amount that is a whole-number multiple of 4 yen exceeding that amount is to be the calculated amount.

Where there is a fraction of less than 1 yen in the amount provided for in Article 203-3, item (vii) (Amount of Taxes Withheld) of the Act, it is to be rounded up to 1 yen.

The amount calculated as specified by Cabinet Order prescribed in Article 203-5, item (ii) (Calculation of the Amount of Tax Withheld If Social Insurance Premiums Are Deducted from a public pension or retirement package, and in Similar Cases) of the Act is to be the amount calculated by multiplying the amount of the pension prescribed in that item (excluding the amount of the portion equivalent to the amount of surplus distributed under the plan rules prescribed in that item on or after the date on which payment of that pension began) by the ratio prescribed in Article 82-3, paragraph (1) (Amount to Be Deducted from the Amount of Defined-Benefit Corporate Pension) pertaining to that pension.

The cases specified by Cabinet Order prescribed in Article 203-5, item (iii) of the Act are to be the cases listed in the following items, and the amounts calculated as specified by Cabinet Order prescribed in item (iii) of that Article are to be the amounts specified in each of the following items for the category of cases listed in that item:

in the case of paying the retirement pension listed in Article 82-2, paragraph (2), item (iv) (Annuities Treated as Public Pension or Retirement Package), where, out of the installments or insurance premiums paid under the qualified retirement pension contract prescribed in that item, there is an amount borne by the person who rendered the service prescribed in that item: the amount calculated by multiplying the amount of that retirement pension (excluding the amount of the portion equivalent to the amount of surplus distributed under that contract on or after the date on which payment of that pension began) by the ratio calculated in accordance with the provisions of Article 82-3, paragraph (1) pertaining to that retirement pension;

in the case of paying the pension listed in Article 82-2, paragraph (2), item (v), where, out of the contributions made under the plan rules prescribed in that item, there is an amount borne by the member prescribed in that item: the amount calculated by multiplying the amount of that pension (excluding the amount of the portion equivalent to the amount of surplus distributed under those plan rules on or after the date on which payment of that pension began) by the ratio calculated in accordance with the provisions of Article 82-3, paragraph (1) pertaining to that pension.

A payer of a public pension or retirement package prescribed in Article 203-6, paragraph (2) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act that seeks the approval of the Commissioner of the National Tax Agency under the provisions of that paragraph must submit to the Commissioner of the National Tax Agency a written application stating to that effect, the grounds on which the approval is sought, and other matters specified by Ministry of Finance Order, by the date specified by Ministry of Finance Order, through the competent district director with jurisdiction over the place for tax payment under the provisions of Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that public pension or retirement package (where a designation has been made pursuant to the provisions of Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the place for tax payment so designated).

When the Commissioner of the National Tax Agency has received the submission of the written application under the provisions of the preceding paragraph, the Commissioner is to approve that application where the Commissioner finds that there is an individual record of the matters stated in the return form under the provisions of Article 203-6, paragraph (1) of the Act (hereinafter in this paragraph referred to as the "return for Dependents, etc. by a recipient of a public pension or retirement package") that the payer of a public pension or retirement package referred to in paragraph (1) that submitted that written application received during the year that includes the day on which it submitted that written application, and that it is appropriate to carry out withholding under the provisions of Part IV, Chapter III-2 (Withholding on Public Pensions or Retirement Packages) of the Act on the basis of the return for Dependents, etc. by a recipient of a public pension or retirement package that may be submitted pursuant to the provisions of paragraph (2) of that Article (referred to as the "simplified return for Dependents, etc. by a recipient of a public pension or retirement package" in paragraph (4)), and is to reject that application where the Commissioner finds that those grounds do not exist.

When the Commissioner of the National Tax Agency makes a disposition of approval or rejection under the preceding paragraph, the Commissioner is to notify the payer of a public pension or retirement package referred to in paragraph (1) that submitted the written application referred to in that paragraph to that effect in writing.

After granting approval under paragraph (2), the Commissioner of the National Tax Agency may rescind that approval where the Commissioner finds that it has become inappropriate to carry out withholding under the provisions of Part IV, Chapter III-2 of the Act on the basis of the simplified return for Dependents, etc. by a recipient of a public pension or retirement package with regard to the payer of a public pension or retirement package referred to in paragraph (1) that obtained the approval. In this case, the provisions of the preceding paragraph apply mutatis mutandis to that rescission.

A Resident who has stated in the return form under Article 203-6, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act the matters listed in item (vi) of that paragraph (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 under Article 203-6, paragraph (1), item (vi) 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 under Article 203-6, paragraph (1), item (vi) 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 cohabiting Person with a Particular Disability or other Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability, under Article 203-6, paragraph (1), item (vi) of the Act for whom a statement that the person is a Nonresident has been made in that return form (excluding a person for whom a statement listed in the preceding two items has been made): that the person falls under a relative of that Resident.

The provisions of Article 319-2, paragraph (1) (Provision, by Electronic or Magnetic Means, of Matters to Be Stated in Declarations by Salary Income Earners Concerning Withholding, etc.) apply mutatis mutandis to the requirements specified by Cabinet Order prescribed in Article 203-6, paragraph (5) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act. In this case, the phrase "Article 198, paragraph (2)" in Article 319-2, paragraph (1), item (i) is deemed to be replaced with "Article 203-6, paragraph (5) (Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package)", the phrase "Resident receiving salary or other wage" with "Resident receiving a public pension or retirement package", and the phrase "paragraph (2) of that Article" with "paragraph (5) of that Article"; the phrase "Article 198, paragraph (2)" in item (ii) of that paragraph is deemed to be replaced with "Article 203-6, paragraph (5)", and the phrase "Resident receiving salary or other wage" with "Resident receiving a public pension or retirement package"; and the phrase "Article 198, paragraph (2)" in item (iii) of that paragraph is deemed to be replaced with "Article 203-6, paragraph (5)".

The amount specified by Cabinet Order prescribed in Article 203-7 (Public Pensions and Retirement Packages Exempt from Withholding) of the Act is to be 1,220,000 yen.