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Article 356Consent 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.

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)

A person who pays to a Resident in Japan salary or other wage, severance pay or other such compensation, or a public pension or retirement package must, when seeking to provide the matters to be stated in the payment slip for salary or other wage, severance pay or other such compensation, or public pension or retirement package prescribed in Article 231, paragraph (2) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages) of the Act 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給与等、退職手当等又は公的年金等の支払をする者は、法第二百三十一条第二項本文(給与等、退職手当等又は公的年金等の支払明細書)の規定により同項に規定する給与等、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 231, paragraph (2) of the Act, provide the matters to be stated in the payment slip for salary or other wage, severance pay or other such compensation, or public pension or retirement package 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.

前項の規定による承諾を得た給与等、退職手当等又は公的年金等の支払をする者は、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から書面又は電磁的方法により法第二百三十一条第二項本文の規定による電磁的方法による提供を受けない旨の申出があつたときは、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、同項に規定する給与等、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提供を電磁的方法によつてしてはならない。ただし、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が再び前項の規定による承諾をした場合は、この限りでない。

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