Regulation for Enforcement of the Income Tax Act

The matters specified by Ministry of Finance Order as prescribed in Article 319, item (iii) (Submission or Presentation of Documents, etc. Concerning Return for Insurance Premium Deduction) of the Order are, with respect to the new life insurance premium prescribed in Article 196, paragraph (1), item (iii) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act, the name of the policyholder or mutual aid policyholder of the new life insurance policy or similar contract prescribed in Article 76, paragraph (5) (Life Insurance Premium Deduction) of the Act, or the name of the recipient of the defined-benefit corporate pension, retirement pension or lump-sum retirement payment, and the fact that the premium or contribution relating to that new life insurance policy or similar contract falls under the new life insurance premium prescribed in Article 76, paragraph (1) of the Act.

The matters specified by Ministry of Finance Order as prescribed in Article 319, item (iv) of the Order are, with respect to the old life insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the name of the policyholder or mutual aid policyholder of the old life insurance policy or similar contract prescribed in Article 76, paragraph (6) of the Act, or the name of the recipient of the defined-benefit corporate pension, retirement pension or lump-sum retirement payment, and the fact that the premium or contribution relating to that old life insurance policy or similar contract falls under the old life insurance premium prescribed in Article 76, paragraph (1) of the Act.

The matters specified by Ministry of Finance Order as prescribed in Article 319, item (v) of the Order are, with respect to the nursing care and medical insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the name of the policyholder or mutual aid policyholder of the nursing care and medical insurance policy or similar contract prescribed in Article 76, paragraph (7) of the Act, and the fact that the premium or contribution relating to that nursing care and medical insurance policy or similar contract falls under the nursing care and medical insurance premium prescribed in Article 76, paragraph (2) of the Act.

The matters specified by Ministry of Finance Order as prescribed in Article 319, item (vi) of the Order are, with respect to the new individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the type of the new individual pension insurance policy or similar contract prescribed in Article 76, paragraph (8) of the Act, the name of the policyholder or mutual aid policyholder, the name and date of birth of the recipient of the annuity, the payment commencement date and payment period of that annuity, the payment period of the premium or contribution relating to that new individual pension insurance policy or similar contract, and the fact that that premium or contribution falls under the new individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act.

The matters specified by Ministry of Finance Order as prescribed in Article 319, item (vii) of the Order are, with respect to the old individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the type of the old individual pension insurance policy or similar contract prescribed in Article 76, paragraph (9) of the Act, the name of the policyholder or mutual aid policyholder, the name and date of birth of the recipient of the annuity, the payment commencement date and payment period of that annuity, the payment period of the premium or contribution relating to that old individual pension insurance policy or similar contract, and the fact that that premium or contribution falls under the old individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act.

The matters specified by Ministry of Finance Order as prescribed in Article 319, item (viii) of the Order are, with respect to the earthquake insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the name of the policyholder or mutual aid policyholder of the casualty insurance policy or similar contract prescribed in Article 77, paragraph (2) (Earthquake Insurance Premium Deduction) of the Act, the type and purpose of the insurance or mutual aid, and the fact that the premium or contribution relating to that casualty insurance policy or similar contract falls under the earthquake insurance premium prescribed in Article 77, paragraph (1) of the Act.

The methods specified by Ministry of Finance Order as 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 the following methods:

among methods using an electronic data processing system, a method of transmitting the information relating to the matters to be provided (referred to as "information to be provided" in the following item and the following paragraph), through a telecommunications line connecting a computer used by a sender or similar person (meaning a sender, or a person who, under a contract with that sender, keeps a file on a computer under that person's management and makes it available for use by a recipient or that sender) with a computer used by a recipient or similar person (meaning a recipient, or a person who, under a contract with that recipient, keeps a recipient file (meaning a file used exclusively by that recipient; the same applies hereinafter in this paragraph) on a computer under that person's management; the same applies hereinafter in this paragraph), and recording it in the recipient file kept on the computer used by the recipient or similar person;

a method of delivering a recipient file, prepared on an optical disc, a magnetic disc or any other object on which certain matters can be reliably recorded by a method equivalent thereto, in which the information to be provided has been recorded.

The measures specified by Ministry of Finance Order as prescribed in Article 198, paragraph (2) of the Act are the following measures:

for a Resident who receives payment of salary or other wage prescribed in Article 198, paragraph (2) of the Act and who intends to provide, pursuant to that paragraph, the required particulars prescribed in that paragraph (hereinafter referred to as "required particulars" in the following item) by the electronic or magnetic means prescribed in that paragraph (hereinafter referred to as the "recipient of the salary or other wage" in that item), to affix an electronic signature to the information to be provided and transmit the electronic certificate relating to that electronic signature, together with that information to be provided, to the person paying the salary or other wage prescribed in that paragraph (hereinafter referred to as the "person paying the salary or other wage" in that item);

for a recipient of the salary or other wage who intends to provide the required particulars pursuant to Article 198, paragraph (2) of the Act by the electronic or magnetic means prescribed in that paragraph, to transmit the information to be provided to the person paying the salary or other wage, using the identification code (meaning a code for identifying that recipient of the salary or other wage as distinct from other persons) and the password notified by that person paying the salary or other wage.

In the preceding paragraph and this paragraph, the meanings of the terms set forth in the following items are as prescribed in those items:

electronic signature: means an electronic signature prescribed in Article 2, paragraph (1) (Definitions) of the Act on Electronic Signatures and Certification Business;

electronic certificate: means an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which is used for information processing by a computer) created to certify that the matters used to confirm the individual who has affixed an electronic signature relate to that individual.

In the application of the provisions of Article 73, paragraph (4) (Matters to Be Stated in Salary Income Earner's Return for Deduction for Dependents, etc.), Article 74, paragraph (3) (Matters to Be Stated in Return for Deduction for Dependents, etc. Regarding Secondary Salaries), Article 74-3, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Spousal Deduction, etc.), Article 74-5, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Special Deduction for Specified Relatives), Article 74-7, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Basic Personal Exemption) and Article 75, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction) in the case where the provisions of Article 198, paragraph (2) of the Act apply, the phrase "that return" in these provisions is deemed to be replaced with "an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which is used for information processing by a computer) recording the matters to be stated in that return that have been provided by the electronic or magnetic means 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".

In the case where a person paying the salary or other wage prescribed in Article 198, paragraph (4) of the Act (hereinafter referred to as the "person paying the salary or other wage" in this Article) prepares books pursuant to that paragraph, that person must state the following matters in those books:

the name, domicile and individual number of the spouse, etc. for Withholding deduction prescribed in Article 198, paragraph (4) of the Act, stated in the return listed in the items of that paragraph;

the year and month in which the return set forth in the preceding item was received and the name of that return;

any other matters for reference.

A person paying the salary or other wage must retain the books under the preceding paragraph until the time limit under the proviso to the following Article with respect to the return for deduction for Dependents, etc. prescribed in Article 198, paragraph (4) of the Act that was last submitted under the application of that paragraph (hereinafter referred to as the "return for deduction for Dependents, etc." in the following paragraph).

If a Resident who has submitted a return for deduction for Dependents, etc. under the application of Article 198, paragraph (4) of the Act has changed the name, domicile or individual number to be stated in that return for deduction for Dependents, etc., that Resident must, without delay, submit to the person paying the salary or other wage who received that return for deduction for Dependents, etc. a written notification stating the name, domicile or individual number before the change and the name, domicile or individual number after the change. The same applies where, after submitting that written notification, the Resident again changes the name, domicile or individual number stated in that written notification.

A person paying the salary or other wage who has prepared the books under paragraph (5) pursuant to that paragraph must, upon receiving the written notification under the preceding paragraph, correct the matters set forth in the items of paragraph (5) in those books to the matters stated in that written notification.

A person paying the salary or other wage must retain the written notification prescribed in paragraph (7) that the person has received for three years starting from the year following the year that includes the day of receipt.

The persons specified by Ministry of Finance Order as prescribed in Article 198, paragraph (4) of the Act are the person who submits the return under that paragraph to the person paying the salary or other wage, and, among the spouses in the same household or Dependents of the person who submits that return, those who are a cohabiting Person with a Particular Disability or other Person with a Particular Disability prescribed in Article 85, paragraph (2) (Time of Determination of Dependents and Similar Persons) of the Act, or a Person with a Disability other than a Person with a Particular Disability.

When a person paying the salary or other wage prescribed in Articles 194 through 196 (Declarations by Salary Income Earners Concerning Withholding) of the Act has received a return under those provisions from a Resident who receives payment of that salary or other wage, the person paying the salary or other wage is to retain that return (including the matters to be stated in that return that the person paying the salary or other wage has been provided with by the application of 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; hereinafter referred to as the "return, etc." in this Article) until the district director prescribed in those provisions requests the person paying the salary or other wage to submit it; provided, however, that this does not apply after the day on which seven years have elapsed from the day following January 10 of the year following the year that includes the filing due date prescribed in those provisions relating to that return, etc. (in the case of a return under Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act (including the matters to be stated in that return that the person paying the salary or other wage has been provided with by the application of Article 198, paragraph (2) of the Act), the year that includes the day on which the person paying the secondary salary or other wage prescribed in Article 195, paragraph (1) of the Act received that return (in the case where Article 198, paragraph (2) of the Act applies, the day on which that person paying the secondary salary or other wage was provided with the matters to be stated in that return)).