Regulation for Enforcement of the Income Tax Act

The provisions of Article 73-2, paragraph (2) (Documents, etc. to Be Attached to a Salary Income Earner's Return for Deduction for Dependents, etc.) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-2 (Submission or Presentation of Documents Concerning Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Order. In this case, in Article 73-2, paragraph (2), the phrase "relative residing outside Japan (meaning the relative residing outside Japan prescribed in that paragraph; the same applies hereinafter in this Article)" is deemed to be replaced with "person for whom the entry prescribed in Article 318-2 (Submission or Presentation of Documents Concerning Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Order has been made"; the phrase "relative residing outside Japan listed in Article 316-2, paragraph (2), item (i) or (ii) of the Order" is deemed to be replaced with "person for whom the entry listed in Article 318-2, item (i) of the Order has been made"; the phrase "that relative residing outside Japan" is deemed to be replaced with "that person for whom the entry has been made"; the phrase "item (i) or (ii) of that paragraph, according to the category of persons listed in item (i) or (ii) of that paragraph" is deemed to be replaced with "that item"; the phrase "relative residing outside Japan listed in Article 316-2, paragraph (2), item (iii) of the Order" is deemed to be replaced with "person for whom the entry listed in Article 318-2, item (ii) of the Order has been made"; the phrase "Resident prescribed in that paragraph" is deemed to be replaced with "Resident prescribed in that Article"; and the phrase "Article 194, paragraph (1), item (vii) (Salary Income Earner's Return for Deduction for Dependents, etc.)" is deemed to be replaced with "Article 195, paragraph (1), item (iv) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries)".

The matters specified by Ministry of Finance Order as prescribed in Article 195-2, paragraph (1), item (iv) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act are the following matters:

the name and domicile of the person who submits the return under Article 195-2, paragraph (1) of the Act;

the date of birth and domicile of the Claimable Spouse or of the spouse whose living expenses are paid from the same resources, prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act;

the amount equivalent to the amount of spousal deduction or the amount of special spousal deduction calculated in accordance with the provisions of Article 83 (Spousal Deduction) or Article 83-2 of the Act, according to the total income of the Claimable Spouse or of the spouse set forth in the preceding item or the estimated amount thereof, and the basis for the calculation;

any other matters for reference.

A person paying the salary or other wage prescribed in Article 195-2, paragraph (1) of the Act who has received the return under that paragraph is to append the corporate number of that person paying the salary or other wage (excluding an individual) to the return.

The provisions of Article 47-2, paragraph (5) (Documents, etc. to Be Attached to Final Return Showing Income) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-3, item (i) (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Spousal Deduction, etc.) of the Order, and the provisions of Article 47-2, paragraph (6) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-3, item (ii) of the Order, respectively. In this case, in Article 47-2, paragraph (5), the phrase "relating to the persons listed in (a) or (b) of that item" is deemed to be replaced with "relating to the Claimable Spouse or the spouse for whom the entry prescribed in Article 318-3 (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Spousal Deduction, etc.) of the Order has been made"; the phrase "the effect prescribed in (a) or (b) of that item, according to the category of persons listed in (a) or (b) of that item" is deemed to be replaced with "the effect that the Claimable Spouse or the spouse falls under a spouse of that Resident"; the phrase "persons listed in Article 262, paragraph (3), item (i), (a) or (b) of the Order" is deemed to be replaced with "that Claimable Spouse or spouse"; in Article 47-2, paragraph (6), the phrase "the Resident in that paragraph" is deemed to be replaced with "the Resident prescribed in Article 318-3 of the Order"; the phrase "Person with a Disability residing outside Japan or spouse residing outside Japan prescribed in that paragraph (hereinafter referred to as "Person with a Disability, etc. residing outside Japan" in this paragraph)" is deemed to be replaced with "Claimable Spouse or spouse for whom the entry prescribed in Article 318-3 of the Order has been made"; and the phrases "each person" and "that Person with a Disability, etc. residing outside Japan" are deemed to be replaced with "that Claimable Spouse or spouse".

The matters specified by Ministry of Finance Order as prescribed in Article 195-3, paragraph (1), item (iii) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act are the following matters:

the name and domicile of the person who submits the return under Article 195-3, paragraph (1) of the Act (hereinafter referred to as the "filer" in the following item);

the date of birth, domicile and relationship to the filer of the specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter referred to as the "specified relative" in the following item);

the amount equivalent to the amount of special deduction for specified relatives calculated in accordance with the provisions of Article 84-2 of the Act, according to the total income of the specified relative or the estimated amount thereof, and the basis for the calculation;

any other matters for reference.

A person paying the salary or other wage prescribed in Article 195-3, paragraph (1) of the Act who has received the return under that paragraph is to append the corporate number of that person paying the salary or other wage (excluding an individual) to the return.

The provisions of Article 47-2, paragraph (7) (Documents, etc. to Be Attached to Final Return Showing Income) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-4, item (i) (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Order, and the provisions of Article 47-2, paragraph (8) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-4, item (ii) of the Order, respectively. In this case, in Article 47-2, paragraph (7), the phrase "dependent relative, etc. residing outside Japan prescribed in the portion of that paragraph other than the items (hereinafter referred to as "dependent relative, etc. residing outside Japan" in this paragraph and the following paragraph)" is deemed to be replaced with "specified relative prescribed in Article 318-4 (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Order, for whom the entry prescribed in that Article has been made (hereinafter referred to as "specified relative" in this paragraph and the following paragraph)"; the phrase "the dependent relative, etc. residing outside Japan falls under a relative other than the spouse of the Resident in Article 262, paragraph (4) of the Order" is deemed to be replaced with "the specified relative falls under a relative other than the spouse of the Resident prescribed in Article 318-4 of the Order"; in item (ii) of Article 47-2, paragraph (7), the phrase "dependent relative, etc. residing outside Japan" is deemed to be replaced with "specified relative"; in Article 47-2, paragraph (8), the phrase "the Resident in that paragraph" is deemed to be replaced with "the Resident prescribed in Article 318-4 of the Order"; the phrase "of the dependent relative, etc. residing outside Japan" is deemed to be replaced with "of the specified relative for whom the entry prescribed in Article 318-4 of the Order has been made"; and in the items of Article 47-2, paragraph (8), the phrase "dependent relative, etc. residing outside Japan" is deemed to be replaced with "specified relative".

The matters specified by Ministry of Finance Order as prescribed in Article 195-4, paragraph (1), item (iii) (Salary Income Earner's Return for Basic Personal Exemption) of the Act are the following matters:

the name and domicile of the person who submits the return under Article 195-4, paragraph (1) of the Act (hereinafter referred to as the "filer" in the following item);

the amount equivalent to the amount of basic personal exemption calculated in accordance with the provisions of Article 86 (Basic Personal Exemption) of the Act, according to the estimated amount of the filer's total income, and the basis for the calculation;

any other matters for reference.

A person paying the salary or other wage prescribed in Article 195-4, paragraph (1) of the Act who has received the return under that paragraph is to append the corporate number of that person paying the salary or other wage (excluding an individual) to the return.

The matters specified by Ministry of Finance Order as prescribed in Article 196, paragraph (1), item (iv) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act are the following matters:

the name and domicile of the person who submits the return under Article 196, paragraph (1) of the Act;

with respect to the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act (hereinafter referred to as "social insurance premiums" in this item), the following matters:

the amount of social insurance premiums paid during the year for each item of Article 74, paragraph (2) of the Act and each item of Article 208 (Scope of Social Insurance Premiums) of the Order (excluding those deducted from salary or other wage), and the name of the payee;

if any of the social insurance premiums are to be borne by a spouse or other relative whose living expenses are paid from the same resources as the person's own, the names of those persons, the amount of the social insurance premiums to be borne by them for each item of Article 74, paragraph (2) of the Act, and the name of the payee;

with respect to the small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act, the amount of small enterprise-based mutual aid premiums and similar payments paid during the year for each item of that paragraph (excluding those deducted from salary or other wage);

with respect to the new life insurance premium prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act (hereinafter referred to as the "new life insurance premium" in this item), the following matters:

the name of the policyholder or mutual aid policyholder;

the name of the recipient of the insurance benefit, annuity, mutual aid benefits, defined-benefit corporate pension, retirement pension or lump-sum retirement payment;

the type of insurance, annuity or mutual aid;

the amount of the insurance benefit, the amount of the annuity or the amount of the mutual aid benefits;

the insurance period or mutual aid period;

the amount of the new life insurance premium paid during the year and the name of the payee;

with respect to the old life insurance premium prescribed in Article 76, paragraph (1) of the Act (hereinafter referred to as the "old life insurance premium" in this item), the following matters:

the matters listed in (a) through (e) of the preceding item;

the amount of the old life insurance premium paid during the year and the name of the payee;

with respect to the nursing care and medical insurance premium prescribed in Article 76, paragraph (2) of the Act (hereinafter referred to as the "nursing care and medical insurance premium" in this item), the following matters:

the name of the policyholder or mutual aid policyholder;

the name of the recipient of the insurance benefit, annuity or mutual aid benefits;

the type of insurance, annuity or mutual aid;

the amount of the insurance benefit, the amount of the annuity or the amount of the mutual aid benefits;

the insurance period or mutual aid period;

the amount of the nursing care and medical insurance premium paid during the year and the name of the payee;

with respect to the new individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act (hereinafter referred to as the "new individual pension insurance premium" in this item), the following matters:

the name of the policyholder or mutual aid policyholder;

the name of the recipient of the annuity;

the type of annuity and the payment commencement date and payment period of that annuity;

the amount of the new individual pension insurance premium paid during the year and the name of the payee;

with respect to the old individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act (hereinafter referred to as the "old individual pension insurance premium" in this item), the following matters:

the matters listed in (a) through (c) of the preceding item;

the amount of the old individual pension insurance premium paid during the year and the name of the payee;

with respect to the earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act (hereinafter referred to as the "earthquake insurance premium" in this item), the following matters:

the name of the policyholder or mutual aid policyholder;

the type and purpose of the insurance or mutual aid;

the amount of the insurance benefit or the amount of the mutual aid benefits relating to the earthquake insurance premium;

the insurance period or mutual aid period;

the amount of the earthquake insurance premium paid during the year and the name of the payee;

any other matters for reference.

A person paying the salary or other wage prescribed in Article 196, paragraph (1) of the Act who has received the return under that paragraph is to append the corporate number of that person paying the salary or other wage (excluding an individual) to the return.