第三百十九条の七（公的年金等の月割額等の端数計算）
If the amount calculated pursuant to the provisions of Article 319-5 (Monthly Amount of Public Pension or Retirement Package) is not a whole-number multiple of 4 yen, the smallest amount that is a whole-number multiple of 4 yen exceeding that amount is to be the calculated amount.
第三百十九条の五（公的年金等の月割額）の規定により計算した金額が四円の整数倍でないときは、当該金額を超える四円の整数倍である金額のうち最も少ない金額を当該計算した金額とする。
Where there is a fraction of less than 1 yen in the amount provided for in Article 203-3, item (vii) (Amount of Taxes Withheld) of the Act, it is to be rounded up to 1 yen.
法第二百三条の三第七号（徴収税額）に定める金額に一円未満の端数があるときは、これを一円に切り上げるものとする。
第三百十九条の八（源泉徴収の対象となる確定給付企業年金の額の計算等）
The amount calculated as specified by Cabinet Order prescribed in Article 203-5, item (ii) (Calculation of the Amount of Tax Withheld If Social Insurance Premiums Are Deducted from a public pension or retirement package, and in Similar Cases) of the Act is to be the amount calculated by multiplying the amount of the pension prescribed in that item (excluding the amount of the portion equivalent to the amount of surplus distributed under the plan rules prescribed in that item on or after the date on which payment of that pension began) by the ratio prescribed in Article 82-3, paragraph (1) (Amount to Be Deducted from the Amount of Defined-Benefit Corporate Pension) pertaining to that pension.
法第二百三条の五第二号（公的年金等から控除される社会保険料がある場合等の徴収税額の計算）に規定する政令で定めるところにより計算した金額は、同号に規定する年金の額（その年金の支給開始の日以後に同号に規定する規約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該年金に係る第八十二条の三第一項（確定給付企業年金の額から控除する金額）に規定する割合を乗じて計算した金額とする。
The cases specified by Cabinet Order prescribed in Article 203-5, item (iii) of the Act are to be the cases listed in the following items, and the amounts calculated as specified by Cabinet Order prescribed in item (iii) of that Article are to be the amounts specified in each of the following items for the category of cases listed in that item:
法第二百三条の五第三号に規定する政令で定める場合は、次の各号に掲げる場合とし、同条第三号に規定する政令で定めるところにより計算した金額は、当該各号に掲げる場合の区分に応じ当該各号に定める金額とする。
in the case of paying the retirement pension listed in Article 82-2, paragraph (2), item (iv) (Annuities Treated as Public Pension or Retirement Package), where, out of the installments or insurance premiums paid under the qualified retirement pension contract prescribed in that item, there is an amount borne by the person who rendered the service prescribed in that item: the amount calculated by multiplying the amount of that retirement pension (excluding the amount of the portion equivalent to the amount of surplus distributed under that contract on or after the date on which payment of that pension began) by the ratio calculated in accordance with the provisions of Article 82-3, paragraph (1) pertaining to that retirement pension;
第八十二条の二第二項第四号（公的年金等とされる年金）に掲げる退職年金の支払をする場合において、同号に規定する適格退職年金契約に基づいて払い込まれた掛金又は保険料のうちに同号に規定する勤務をした者の負担した金額があるとき 当該退職年金の額（その年金の支給開始の日以後に当該契約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該退職年金に係る第八十二条の三第一項の規定に準じて計算した割合を乗じて計算した金額
in the case of paying the pension listed in Article 82-2, paragraph (2), item (v), where, out of the contributions made under the plan rules prescribed in that item, there is an amount borne by the member prescribed in that item: the amount calculated by multiplying the amount of that pension (excluding the amount of the portion equivalent to the amount of surplus distributed under those plan rules on or after the date on which payment of that pension began) by the ratio calculated in accordance with the provisions of Article 82-3, paragraph (1) pertaining to that pension.
第八十二条の二第二項第五号に掲げる年金の支払をする場合において、同号に規定する規約に基づいて拠出された掛金のうちに同号に規定する加入者の負担した金額があるとき 当該年金の額（その年金の支給開始の日以後に当該規約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該年金に係る第八十二条の三第一項の規定に準じて計算した割合を乗じて計算した金額
第三百十九条の九（簡易な公的年金等の受給者の扶養親族等申告書の提出に係る国税庁長官の承認に関する手続）
A payer of a public pension or retirement package prescribed in Article 203-6, paragraph (2) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act that seeks the approval of the Commissioner of the National Tax Agency under the provisions of that paragraph must submit to the Commissioner of the National Tax Agency a written application stating to that effect, the grounds on which the approval is sought, and other matters specified by Ministry of Finance Order, by the date specified by Ministry of Finance Order, through the competent district director with jurisdiction over the place for tax payment under the provisions of Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that public pension or retirement package (where a designation has been made pursuant to the provisions of Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the place for tax payment so designated).
法第二百三条の六第二項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等の支払者は、同項の規定による国税庁長官の承認を受けようとする場合には、その旨及び当該承認を受けようとする事由その他財務省令で定める事項を記載した申請書を、財務省令で定める日までに、当該公的年金等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長を経由して、国税庁長官に提出しなければならない。
When the Commissioner of the National Tax Agency has received the submission of the written application under the provisions of the preceding paragraph, the Commissioner is to approve that application where the Commissioner finds that there is an individual record of the matters stated in the return form under the provisions of Article 203-6, paragraph (1) of the Act (hereinafter in this paragraph referred to as the "return for Dependents, etc. by a recipient of a public pension or retirement package") that the payer of a public pension or retirement package referred to in paragraph (1) that submitted that written application received during the year that includes the day on which it submitted that written application, and that it is appropriate to carry out withholding under the provisions of Part IV, Chapter III-2 (Withholding on Public Pensions or Retirement Packages) of the Act on the basis of the return for Dependents, etc. by a recipient of a public pension or retirement package that may be submitted pursuant to the provisions of paragraph (2) of that Article (referred to as the "simplified return for Dependents, etc. by a recipient of a public pension or retirement package" in paragraph (4)), and is to reject that application where the Commissioner finds that those grounds do not exist.
国税庁長官は、前項の規定による申請書の提出を受けた場合には、当該申請書を提出した同項の公的年金等の支払者が当該申請書を提出した日の属する年において受理した法第二百三条の六第一項の規定による申告書（以下この項において「公的年金等の受給者の扶養親族等申告書」という。）に記載された事項について各人別の記録があり、かつ、同条第二項の規定により提出することができる公的年金等の受給者の扶養親族等申告書（第四項において「簡易な公的年金等の受給者の扶養親族等申告書」という。）に基づき法第四編第三章の二（公的年金等に係る源泉徴収）の規定による源泉徴収を行うこととすることが適当であると認めるときは当該申請を承認し、これらの事由がないと認めるときは当該申請を却下する。
When the Commissioner of the National Tax Agency makes a disposition of approval or rejection under the preceding paragraph, the Commissioner is to notify the payer of a public pension or retirement package referred to in paragraph (1) that submitted the written application referred to in that paragraph to that effect in writing.
After granting approval under paragraph (2), the Commissioner of the National Tax Agency may rescind that approval where the Commissioner finds that it has become inappropriate to carry out withholding under the provisions of Part IV, Chapter III-2 of the Act on the basis of the simplified return for Dependents, etc. by a recipient of a public pension or retirement package with regard to the payer of a public pension or retirement package referred to in paragraph (1) that obtained the approval. In this case, the provisions of the preceding paragraph apply mutatis mutandis to that rescission.
国税庁長官は、第二項の承認をした後、その承認を受けた第一項の公的年金等の支払者について簡易な公的年金等の受給者の扶養親族等申告書に基づいて法第四編第三章の二の規定による源泉徴収を行うことが適当でなくなつたと認める場合には、その承認を取り消すことができる。この場合において、前項の規定は、当該取消しについて準用する。
第三百十九条の十（公的年金等の受給者の扶養親族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 203-6, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act the matters listed in item (vi) of that paragraph (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.
法第二百三条の六第一項（公的年金等の受給者の扶養親族等申告書）の規定による申告書に同項第六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 under Article 203-6, paragraph (1), item (vi) 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;
法第二百三条の六第一項第六号の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 under Article 203-6, paragraph (1), item (vi) 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);
法第二百三条の六第一項第六号の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）
a cohabiting Person with a Particular Disability or other Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability, under Article 203-6, paragraph (1), item (vi) of the Act for whom a statement that the person is a Nonresident has been made in that return form (excluding a person for whom a statement listed in the preceding two items has been made): that the person falls under a relative of that Resident.
法第二百三条の六第一項第六号の同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者で、当該申告書に非居住者である旨の記載がされた者（前二号に掲げる記載がされた者を除く。） その者が当該居住者の親族に該当する旨
第三百十九条の十一（公的年金等の受給者の扶養親族等申告書に記載すべき事項の電磁的方法による提供）
The provisions of Article 319-2, paragraph (1) (Provision, by Electronic or Magnetic Means, of Matters to Be Stated in Declarations by Salary Income Earners Concerning Withholding, etc.) apply mutatis mutandis to the requirements specified by Cabinet Order prescribed in Article 203-6, paragraph (5) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act. In this case, the phrase "Article 198, paragraph (2)" in Article 319-2, paragraph (1), item (i) is deemed to be replaced with "Article 203-6, paragraph (5) (Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package)", the phrase "Resident receiving salary or other wage" with "Resident receiving a public pension or retirement package", and the phrase "paragraph (2) of that Article" with "paragraph (5) of that Article"; the phrase "Article 198, paragraph (2)" in item (ii) of that paragraph is deemed to be replaced with "Article 203-6, paragraph (5)", and the phrase "Resident receiving salary or other wage" with "Resident receiving a public pension or retirement package"; and the phrase "Article 198, paragraph (2)" in item (iii) of that paragraph is deemed to be replaced with "Article 203-6, paragraph (5)".
第三百十九条の二第一項（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）の規定は、法第二百三条の六第五項（公的年金等の受給者の扶養親族等申告書）に規定する政令で定める要件について準用する。この場合において、第三百十九条の二第一項第一号中「第百九十八条第二項」とあるのは「第二百三条の六第五項（公的年金等の受給者の扶養親族等申告書）」と、「給与等の支払を受ける居住者」とあるのは「公的年金等の支払を受ける居住者」と、「同条第二項」とあるのは「同条第五項」と、同項第二号中「第百九十八条第二項」とあるのは「第二百三条の六第五項」と、「給与等の支払を受ける居住者」とあるのは「公的年金等の支払を受ける居住者」と、同項第三号中「第百九十八条第二項」とあるのは「第二百三条の六第五項」と読み替えるものとする。
Article 319-12Amount of Public Pensions and Retirement Packages Exempt from Withholding
第三百十九条の十二（源泉徴収を要しない公的年金等の額）
Changes on (Cabinet Order No. 93 of 2026)
The amount specified by Cabinet Order prescribed in Article 203-7 (Public Pensions and Retirement Packages Exempt from Withholding) of the Act is to be 1,180,000 yen.
法第二百三条の七（源泉徴収を要しない公的年金等）に規定する政令で定める金額は、百十八万円とする。
return for Dependents, etc. by a recipient of a public pension or retirement packagemachine translation
「公的年金等の受給者の扶養親族等申告書」
The return under Article 203-6, paragraph (1) of the Income Tax Act that a resident receiving a public pension or retirement package (公的年金等) in Japan files through the payer, before the first payment each year, to have deductions for a spouse, dependents, disability and the like counted in the tax withheld from it.
Short name set inArticle 319-9, paragraph (2)· applies only in this paragraph
simplified return for Dependents, etc. by a recipient of a public pension or retirement packagemachine translation
「簡易な公的年金等の受給者の扶養親族等申告書」
A return for dependents by a recipient of a public pension or retirement package that, under Article 203-6, paragraph (2) of the Income Tax Act, states only that nothing has changed since the return filed through the same payer the year before, which may be used where the payer has the approval of the Commissioner of the National Tax Agency (国税庁長官).
Short name set inArticle 319-9, paragraph (2)· applies only in this provision and in Article 319-9, paragraph (4)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.