第三百十八条（源泉控除対象親族等を従たる給与についての扶養控除等申告書に追加する場合の手続）
Where a Resident who has submitted a return for deduction for Dependents, etc. regarding secondary salaries pursuant to the provisions of Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act seeks to make a spouse for withholding deduction or a relative for withholding deduction stated in the return form under Article 194, paragraph (1) or paragraph (3) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act that the Resident submitted in that year, as prescribed in paragraph (1), item (vi) of that Article (including a spouse for withholding deduction or a relative for withholding deduction prescribed in that item for whom a statement that there has been no change was made in lieu of that statement pursuant to the provisions of paragraph (2) of that Article), a spouse for withholding deduction or a relative for withholding deduction prescribed in Article 195, paragraph (1), item (iii) of the Act, the provisions of Article 194, paragraph (3) and Article 195, paragraph (3) of the Act apply by deeming that a change has occurred with regard to that spouse for withholding deduction or relative for withholding deduction.
法第百九十五条第一項（従たる給与についての扶養控除等申告書）の規定により従たる給与についての扶養控除等申告書を提出した居住者が、その年において提出した法第百九十四条第一項又は第三項（給与所得者の扶養控除等申告書）の規定による申告書に記載をした同条第一項第六号に規定する源泉控除対象配偶者又は源泉控除対象親族（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同号に規定する源泉控除対象配偶者又は源泉控除対象親族を含む。）を法第百九十五条第一項第三号に規定する源泉控除対象配偶者又は源泉控除対象親族としようとする場合には、当該源泉控除対象配偶者又は源泉控除対象親族について異動が生じたものとみなして法第百九十四条第三項及び第百九十五条第三項の規定を適用する。
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）
第三百十八条の三（給与所得者の配偶者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 195-2, paragraph (1) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act that a Claimable Spouse or a spouse prescribed in item (iii) of that paragraph is a Nonresident must attach to that return form, or present when submitting that return form, the following documents concerning the Claimable Spouse or spouse for whom that statement has been made; provided, however, that this does not apply to the document listed in item (i) concerning that Claimable Spouse or spouse 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:
法第百九十五条の二第一項（給与所得者の配偶者控除等申告書）の規定による申告書に控除対象配偶者又は同項第三号に規定する配偶者が非居住者である旨の記載をした居住者は、当該記載がされた控除対象配偶者又は配偶者についての次に掲げる書類を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、又は提示したその控除対象配偶者又は配偶者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 Claimable Spouse or spouse falls under the spouse of that Resident;
その控除対象配偶者又は配偶者が当該居住者の配偶者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 Claimable Spouse or spouse shares a livelihood with that Resident.
その控除対象配偶者又は配偶者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
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
第三百十九条（保険料控除申告書に関する書類等の提出又は提示）
A Resident who submits the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act must, in the cases listed in the following items, attach to that return form, or present when submitting that return form, a document certifying the matters specified in the relevant item, or a printout of an electronic record (meaning a printout of an electronic record prescribed in Article 262, paragraph (1)) pertaining to an electronic certificate, etc. (meaning the electronic certificate, etc. prescribed in Article 262, paragraph (2) (Submission or Presentation of Documents, etc. Relating to a Tax Return); the same applies in paragraph (2) of the following Article) in which the matters to be stated in that document are recorded.
法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書を提出する居住者は、次の各号に掲げる場合には、当該各号に定める事項を証する書類又は当該書類に記載すべき事項を記録した電子証明書等（第二百六十二条第二項（確定申告書に関する書類等の提出又は提示）に規定する電子証明書等をいう。次条第二項において同じ。）に係る電磁的記録印刷書面（第二百六十二条第一項に規定する電磁的記録印刷書面をいう。）を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。
in the case of stating in that return form the amount of social insurance premiums prescribed in Article 196, paragraph (1), item (ii) of the Act (limited to those listed in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction) of the Act): the amount of those social insurance premiums;
当該申告書に法第百九十六条第一項第二号に規定する社会保険料（法第七十四条第二項第五号（社会保険料控除）に掲げるものに限る。）の金額を記載する場合 当該社会保険料の金額
in the case of stating in that return form the amount of small enterprise-based mutual aid premiums and similar payments prescribed in Article 196, paragraph (1), item (ii) of the Act: the amount of those small enterprise-based mutual aid premiums and similar payments;
当該申告書に法第百九十六条第一項第二号に規定する小規模企業共済等掛金の額を記載する場合 当該小規模企業共済等掛金の額
in the case of stating in that return form the amount of the new life insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that new life insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the new life insurance contract, etc. prescribed in Article 76, paragraph (5) (Life Insurance Premium Deduction) of the Act pertaining to the amount of that new life insurance premium, or surplus distributed or a rebate received under that new life insurance contract, etc. has been applied to the payment of that new life insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that new life insurance premium, as calculated as provided for in Article 208-5, paragraph (1) (Amount of Surplus, etc. to Be Deducted from the Amount of New Life Insurance Premiums, etc.))) and other matters specified by Ministry of Finance Order;
当該申告書に法第百九十六条第一項第三号に規定する新生命保険料の金額を記載する場合 当該新生命保険料の金額（その年において当該新生命保険料の金額に係る法第七十六条第五項（生命保険料控除）に規定する新生命保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該新生命保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該新生命保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該新生命保険料に係る部分の金額として第二百八条の五第一項（新生命保険料等の金額から控除する剰余金等の額）の定めるところにより計算した金額に限る。）を控除した残額）その他財務省令で定める事項
in the case of stating in that return form the amount of the old life insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, where, among the old life insurance contracts, etc. prescribed in Article 76, paragraph (6) of the Act pertaining to the amount of that old life insurance premium, there is one for which the amount of that old life insurance premium paid during that year under that old life insurance contract, etc. (where, in that year, a distribution of surplus or a payment of a rebate has been received under that old life insurance contract, etc., or surplus distributed or a rebate received under that old life insurance contract, etc. has been applied to the payment of that old life insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that old life insurance premium)) exceeds 9,000 yen: the amount of the old life insurance premium exceeding 9,000 yen and other matters specified by Ministry of Finance Order;
当該申告書に法第百九十六条第一項第三号に規定する旧生命保険料の金額を記載する場合において、当該旧生命保険料の金額に係る法第七十六条第六項に規定する旧生命保険契約等のうちに当該旧生命保険契約等に基づきその年中に支払つた当該旧生命保険料の金額（その年において当該旧生命保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該旧生命保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該旧生命保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該旧生命保険料に係る部分の金額に限る。）を控除した残額）が九千円を超えるものがあるとき 当該九千円を超える旧生命保険料の金額その他財務省令で定める事項
in the case of stating in that return form the amount of the nursing care and medical insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that nursing care and medical insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the nursing care and medical insurance policy, etc. prescribed in Article 76, paragraph (7) of the Act pertaining to the amount of that nursing care and medical insurance premium, or surplus distributed or a rebate received under that nursing care and medical insurance policy, etc. has been applied to the payment of that nursing care and medical insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that nursing care and medical insurance premium, as calculated as provided for in Article 208-5, paragraph (1) as applied mutatis mutandis pursuant to paragraph (2) of that Article)) and other matters specified by Ministry of Finance Order;
当該申告書に法第百九十六条第一項第三号に規定する介護医療保険料の金額を記載する場合 当該介護医療保険料の金額（その年において当該介護医療保険料の金額に係る法第七十六条第七項に規定する介護医療保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該介護医療保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該介護医療保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該介護医療保険料に係る部分の金額として第二百八条の五第二項において準用する同条第一項の定めるところにより計算した金額に限る。）を控除した残額）その他財務省令で定める事項
in the case of stating in that return form the amount of the new individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that new individual pension insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the new individual pension insurance policy, etc. prescribed in Article 76, paragraph (8) of the Act pertaining to the amount of that new individual pension insurance premium, or surplus distributed or a rebate received under that new individual pension insurance policy, etc. has been applied to the payment of that new individual pension insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that new individual pension insurance premium, as calculated as provided for in Article 208-5, paragraph (1) as applied mutatis mutandis pursuant to paragraph (2) of that Article)) and other matters specified by Ministry of Finance Order;
当該申告書に法第百九十六条第一項第三号に規定する新個人年金保険料の金額を記載する場合 当該新個人年金保険料の金額（その年において当該新個人年金保険料の金額に係る法第七十六条第八項に規定する新個人年金保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該新個人年金保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該新個人年金保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該新個人年金保険料に係る部分の金額として第二百八条の五第二項において準用する同条第一項の定めるところにより計算した金額に限る。）を控除した残額）その他財務省令で定める事項
in the case of stating in that return form the amount of the old individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that old individual pension insurance premium (where, in that year, a distribution of surplus or a payment of a rebate has been received under the old individual pension insurance policy, etc. prescribed in Article 76, paragraph (9) of the Act pertaining to the amount of that old individual pension insurance premium, or surplus distributed or a rebate received under that old individual pension insurance policy, etc. has been applied to the payment of that old individual pension insurance premium, the remainder after deducting the amount of that surplus or rebate (limited to the amount of the portion pertaining to that old individual pension insurance premium)) and other matters specified by Ministry of Finance Order;
当該申告書に法第百九十六条第一項第三号に規定する旧個人年金保険料の金額を記載する場合 当該旧個人年金保険料の金額（その年において当該旧個人年金保険料の金額に係る法第七十六条第九項に規定する旧個人年金保険契約等に基づく剰余金の分配若しくは割戻金の割戻しを受け、又は当該旧個人年金保険契約等に基づき分配を受ける剰余金若しくは割戻しを受ける割戻金をもつて当該旧個人年金保険料の払込みに充てた場合には、当該剰余金又は割戻金の額（当該旧個人年金保険料に係る部分の金額に限る。）を控除した残額）その他財務省令で定める事項
in the case of stating in that return form the amount of the earthquake insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act: the amount of that earthquake insurance premium and other matters specified by Ministry of Finance Order.
当該申告書に法第百九十六条第一項第三号に規定する地震保険料の金額を記載する場合 当該地震保険料の金額その他財務省令で定める事項
第三百十九条の二（給与所得者の源泉徴収に関する申告書に記載すべき事項等の電磁的方法による提供）
The requirements specified by Cabinet Order prescribed in Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act are to be the following requirements:
法第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）に規定する政令で定める要件は、次に掲げる要件とする。
measures have been taken to enable proper receipt of the provision of the required particulars prescribed in Article 198, paragraph (2) of the Act (hereinafter in this paragraph referred to as "required particulars"), by the electronic or magnetic means prescribed in that paragraph (referred to as "electronic or magnetic means" in the following paragraph), made by a Resident receiving salary or other wage prescribed in paragraph (2) of that Article (referred to as a "Resident receiving salary or other wage" in the following item);
necessary measures have been taken to identify the Resident receiving salary or other wage who provided the required particulars provided pursuant to the provisions of Article 198, paragraph (2) of the Act;
法第百九十八条第二項の規定により提供を受けた記載事項について、その提供をした給与等の支払を受ける居住者を特定するための必要な措置を講じていること。
necessary measures have been taken to display the required particulars provided pursuant to the provisions of Article 198, paragraph (2) of the Act on the screen of a computer and to output them in writing.
法第百九十八条第二項の規定により提供を受けた記載事項について、電子計算機の映像面への表示及び書面への出力をするための必要な措置を講じていること。
A Resident receiving salary or other wage prescribed in Article 198, paragraph (5) of the Act must, where providing, by electronic or magnetic means, the matters to be stated in the documents prescribed in the preceding Article to the person paying the salary or other wage through whom the Resident is to submit the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act, provide an electronic certificate, etc. in which the matters to be stated in those documents are recorded, together with the matters to be stated in that return form.
法第百九十八条第五項に規定する給与等の支払を受ける居住者は、法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書の提出の際に経由すべき給与等の支払者に対し、前条に規定する書類に記載されるべき事項を電磁的方法により提供するときは、当該書類に記載されるべき事項が記録された電子証明書等を当該申告書に記載すべき事項と併せて提供しなければならない。
printout of an electronic recordmachine translation
「電磁的記録印刷書面」
A paper made by printing out the information recorded in an electronic certificate, etc. (電子証明書等) in the way the Commissioner of the National Tax Agency (国税庁長官) sets.
Defined inArticle 262, paragraph (1)· applies only in this paragraph
salary or other wagemachine translation
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) of the Income Tax Act on salary income.
Short name set inArticle 308, paragraph (1)· applies only in this chapter
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
electronic certificate, etc.machine translation
「電子証明書等」
An electronic record (電磁的記録) holding information on which an electronic signature (電子署名) has been made, together with the electronic certificate proving who made that signature, as Article 262, paragraph (2) defines it.
Defined inArticle 319, paragraph (1)· applies only in this provision and in Article 319-2, paragraph (2)
resident receiving salary or other wagemachine translation
「給与等の支払を受ける居住者」
A resident receiving salary or other wage who, under Article 198, paragraph (2) of the Income Tax Act, may provide the contents of the returns under Articles 194 to 196 of that Act to the salary payer electronically instead of filing them, where the payer has the measures in place this item sets.
Short name set inArticle 319-2, paragraph (1), item (i)· applies only in this provision and in Article 319-2, paragraph (1), item (ii)
required particularsmachine translation
「記載事項」
The information to be entered in the returns that a resident receiving salary or other wage files through the salary payer under Articles 194 to 196 of the Income Tax Act, which may instead be provided electronically under Article 198, paragraph (2) of that Act.
Short name set inArticle 319-2, paragraph (1), item (i)· applies only in this paragraph
electronic or magnetic meansmachine translation
「電磁的方法」
A way of using an electronic data processing system or other information and communications technology, of a kind a Ministry of Finance Order (財務省令) sets, as Article 198, paragraph (2) of the Income Tax Act defines it.
Short name set inArticle 319-2, paragraph (1), item (i)· applies only in this provision and in Article 319-2, paragraph (2)