Article 318-2Submission or Presentation of Documents Concerning the Return for Deduction for Dependents, etc. Regarding Secondary Salaries
第三百十八条の二（従たる給与についての扶養控除等申告書に関する書類の提出又は提示）
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.
法第百九十五条第一項又は第三項（従たる給与についての扶養控除等申告書）の規定による申告書に同条第一項第四号に掲げる事項の記載をした居住者（同条第二項の規定により当該記載に代えて異動がない旨の記載をした居住者を含む。）は、次の各号に掲げる記載がされた者の区分に応じ当該各号に定める旨を証する書類として財務省令で定めるものを各人別に当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。
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;
法第百九十五条第一項第四号に規定する源泉控除対象配偶者で、当該申告書に非居住者である旨の記載がされた者 その者が当該居住者の配偶者に該当する旨
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).
法第百九十五条第一項第四号に規定する源泉控除対象親族で、当該申告書に非居住者である旨の記載がされた者 その者が当該居住者の配偶者以外の親族に該当する旨（その者の同号に掲げる源泉控除対象親族に該当する事実が法第二条第一項第三十四号の二ロ（１）（定義）に掲げる者に該当することである場合には、その者が当該居住者の配偶者以外の親族に該当する旨及び同号ロ（１）に掲げる者に該当する旨）
Read this with the articles around it