Article 164Criteria for Determining Salary for a Relative Employed Only by a Blue-Return Filer, etc.
第百六十四条（青色事業専従者給与の判定基準等）
The circumstances specified by Cabinet Order prescribed in Article 57, paragraph (1) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Act are the following circumstances:
法第五十七条第一項（事業に専従する親族がある場合の必要経費の特例等）に規定する政令で定める状況は、次に掲げる状況とする。
the period during which a relative employed only by a blue-return filer prescribed in Article 57, paragraph (1) of the Act performed labor, the nature of the labor, and the extent to which it was provided;
法第五十七条第一項に規定する青色事業専従者の労務に従事した期間、労務の性質及びその提供の程度
the circumstances of the salaries received by other employees engaged in the business, and the circumstances of the salaries received by persons engaged in a business of the same kind as that business and of similar scale;
その事業に従事する他の使用人が支払を受ける給与の状況及びその事業と同種の事業でその規模が類似するものに従事する者が支払を受ける給与の状況
the type and scale of the business and the state of its profits.
その事業の種類及び規模並びにその収益の状況
A Resident who has submitted the document prescribed in Article 57, paragraph (2) of the Act must, when changing the matters stated in that document, submit to the competent district director with jurisdiction over the place for tax payment, as provided by Ministry of Finance Order, a document stating that fact and other necessary matters.
法第五十七条第二項に規定する書類を提出した居住者は、当該書類に記載した事項を変更する場合には、財務省令で定めるところにより、その旨その他必要な事項を記載した書類を納税地の所轄税務署長に提出しなければならない。
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district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.