Article 318-4Submission or Presentation of Documents Concerning the Salary Income Earner's Return for Special Deduction for Specified Relatives
第三百十八条の四（給与所得者の特定親族特別控除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 195-3, 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:
法第百九十五条の三第一項（給与所得者の特定親族特別控除申告書）の規定による申告書に法第八十四条の二第一項（特定親族特別控除）に規定する特定親族（以下この条において「特定親族」という。）が非居住者である親族である旨の記載をした居住者は、当該記載がされた特定親族についての次に掲げる書類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。ただし、法第百九十四条第五項（給与所得者の扶養控除等申告書）の規定により提出し、又は提示したその特定親族に係る第一号に掲げる書類については、この限りでない。
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;
その特定親族が当該居住者の配偶者以外の親族に該当する旨を証する書類として財務省令で定めるもの
a document specified by Ministry of Finance Order that makes clear that the specified relative shares a livelihood with that Resident.
その特定親族が当該居住者と生計を一にすることを明らかにする書類として財務省令で定めるもの
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specified relativemachine translation
「特定親族」
A relative (other than a spouse) or foster child aged 19 to 22 who shares a resident's household budget and has total income of 1.23 million yen or less but is not a claimable dependent, for whom the special deduction for specified relatives is given.
Short name set inArticle 318-4, paragraph (1)· applies only in this article