Article 353Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in a Withholding Slip, etc.
第三百五十三条（源泉徴収票に記載すべき事項の電磁的方法による提供の承諾等）
A person who pays to a Resident in Japan the salary or other wage prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Act (hereinafter referred to as "salary or other wage" in this Article and Article 356 (Consent to the Provision by Electronic or Magnetic Means of Matters to Be Stated in Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, or Public Pensions and Retirement Packages, etc.)), the severance pay or other such compensation prescribed in Article 226, paragraph (2) of the Act (hereinafter referred to as "severance pay or other such compensation" in this Article and Article 356) or the public pension or retirement package prescribed in Article 226, paragraph (3) of the Act (hereinafter referred to as "public pension or retirement package" in this Article and Article 356) must, when seeking to provide the matters to be stated in the withholding receipt prescribed in paragraph (4) of that Article pursuant to the provisions of the main clause of that paragraph, as provided by Ministry of Finance Order, indicate in advance to the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package the type and content of the electronic or magnetic means to be used, and obtain consent in writing or by electronic or magnetic means.
居住者に対し国内において法第二百二十六条第一項（源泉徴収票）に規定する給与等（以下この条及び第三百五十六条（給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項の電磁的方法による提供の承諾等）において「給与等」という。）、法第二百二十六条第二項に規定する退職手当等（以下この条及び第三百五十六条において「退職手当等」という。）又は法第二百二十六条第三項に規定する公的年金等（以下この条及び第三百五十六条において「公的年金等」という。）の支払をする者は、法第二百二十六条第四項本文の規定により同項に規定する源泉徴収票に記載すべき事項を提供しようとするときは、財務省令で定めるところにより、あらかじめ、当該給与等、退職手当等又は公的年金等の支払を受ける者に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。
A person who pays salary or other wage, severance pay or other such compensation, or a public pension or retirement package and who has obtained consent pursuant to the provisions of the preceding paragraph must not, where the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package has notified the payer in writing or by electronic or magnetic means that the person will not receive provision by electronic or magnetic means under the provisions of the main clause of Article 226, paragraph (4) of the Act, provide the matters to be stated in the withholding receipt prescribed in that paragraph to the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package by electronic or magnetic means. However, this does not apply where the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package has again given consent pursuant to the provisions of the preceding paragraph.
Read this with the articles around it
public pension or retirement packagemachine translation
「公的年金等」
The pensions defined in Article 35, paragraph (3) of the Income Tax Act — pensions under the public pension laws and schemes a Cabinet Order (政令) sets, government service pensions (恩給) and pensions paid by former employers for past service, and defined-benefit corporate pensions and similar — on whose payment income tax is withheld.
Short name set inArticle 353, paragraph (1)· applies only in this article and in Article 356
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation as Article 226, paragraph (2) of the Income Tax Act refers to: the payments Article 30, paragraph (1) of that Act describes, other than those from which no tax need be withheld, for which the payer must issue a withholding slip (源泉徴収票).
Short name set inArticle 353, paragraph (1)· applies only in this article and in Article 356