Chapter I Withholding on Salary Income (Articles 73 to 74)
The law as Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Part IV Withholding第四編 源泉徴収
Chapter I Withholding on Salary Income第一章 給与所得に係る源泉徴収
Article 73第七十三条
Matters to Be Stated in the Salary Income Earner's Return for Deduction for Dependents, etc.(給与所得者の扶養控除等申告書の記載事項)
Article 73, paragraph (1)
The matters specified by Ministry of Finance Order as prescribed in Article 194, paragraph (1), item (viii) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act are the following matters:
the name, domicile (the residence if the person has no domicile in Japan, and the domicile or residence outside Japan if the person has neither domicile nor residence in Japan; the same applies hereinafter in this Chapter) and individual number (for a person who has no individual number, the name and domicile; the same applies hereinafter in this Chapter) of the person who submits the return under Article 194, paragraph (1) of the Act (hereinafter referred to as the "filer" in this paragraph);
the date of birth and domicile of the spouse for Withholding deduction, and the estimated amount of total income prescribed in Article 2, paragraph (1), item (xxx) (Definitions) of the Act (hereinafter referred to as "total income" in this Chapter);
the date of birth, domicile and relationship to the filer of the relative for Withholding deduction, and the estimated amount of total income;
源泉控除対象親族の生年月日、住所及び申告者との続柄並びに合計所得金額の見積額
Article 73, paragraph (1), item (iv)
if there is a Person with a Disability among the spouse in the same household (excluding the spouse for Withholding deduction) or Dependents (excluding relatives for Withholding deduction), the domicile of that person and the relationship to the filer (for a spouse in the same household, the domicile), and the estimated amount of total income;
if, among the persons deemed under Article 85, paragraphs (4) to (6) (Time of Determination of Dependents and Similar Persons) of the Act to fall under the spouse in the same household of a Resident other than the filer (hereinafter referred to as the "other Resident" in this item), the spouse prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act whose living expenses are paid from the same resources (hereinafter referred to as the "spouse eligible for special deduction" in this item), or a Dependent or 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 this item), there is a Claimable Spouse or other spouse in the same household of that other Resident (limited to a person who falls under the preceding item; the same applies hereinafter in this item), or a spouse eligible for special deduction, or a Claimable Dependent or other Dependent (limited to a person who falls under the preceding item; the same applies hereinafter in this item), or a specified relative, a statement to that effect, the name of the other Resident and the relationship to the filer, and the name, domicile and relationship to the filer of the person whom the other Resident treats as his/her Claimable Spouse or other spouse in the same household, spouse eligible for special deduction, Claimable Dependent or other Dependent, or specified relative;
if the return under Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act has been submitted in that year, a statement to that effect;
The matters specified by Ministry of Finance Order as prescribed in Article 194, paragraph (3) of the Act are the following matters:
法第百九十四条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
Article 73, paragraph (2), item (i)
the name, domicile and individual number of the person who submits the return under Article 194, paragraph (3) of the Act;
法第百九十四条第三項の規定による申告書を提出する者の氏名、住所及び個人番号
Article 73, paragraph (2), item (ii)
the name or corporate name of the payer of the salary or other wage in Article 194, paragraph (1) of the Act through whom the return is to be submitted under paragraph (3) of that Article;
法第百九十四条第三項の規定により経由すべき同条第一項の給与等の支払者の氏名又は名称
Article 73, paragraph (2), item (iii)
the following matters in the case where the person has changed employment in the middle of the year, and in the case where the payer of a secondary salary has become the payer of the primary salary in the middle of the year:
if there is salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act (hereinafter referred to as "salary or other wage" in this Part) received by the day on which the person came to fall under either of these cases in that year, the name or corporate name of the payer of that salary or other wage (the payer of the primary salary or other wage, if there are two or more payers; the same applies hereinafter in this item), and the location of its office, place of business or other similar place that handled the payment business for that salary or other wage;
the amount of salary or other wage received from the payer of the salary or other wage in (a), and the amount of income tax collected on that salary or other wage pursuant to Article 183, paragraph (1) (Obligation to Withhold Taxes on Salary Income) of the Act;
The matters specified by Ministry of Finance Order as prescribed in Article 194, paragraph (6) of the Act are the following matters:
法第百九十四条第六項に規定する財務省令で定める事項は、次に掲げる事項とする。
Article 73, paragraph (3), item (i)
the name, domicile and individual number of the person who submits the return under Article 194, paragraph (6) of the Act;
法第百九十四条第六項の規定による申告書を提出する者の氏名、住所及び個人番号
Article 73, paragraph (3), item (ii)
the name of the payer of the salary or other wage prescribed in Article 194, paragraph (1) of the Act through whom the return is to be submitted pursuant to paragraph (6) of that Article;
法第百九十四条第六項の規定により経由すべき同条第一項に規定する給与等の支払者の氏名又は名称
Article 73, paragraph (3), item (iii)
any other matters for reference.
その他参考となるべき事項
Article 73, paragraph (4)
The payer of salary or other wage prescribed in Article 194, paragraph (1) of the Act who has received the salary income earner's return for deduction for Dependents, etc. prescribed in paragraph (8) of that Article is to add the payer's individual number or corporate number to the return.
Documents, etc. to Be Attached to a Salary Income Earner's Return for Deduction for Dependents, etc.(給与所得者の扶養控除等申告書に添付すべき書類等)
Article 73-2, paragraph (1)
The documents specified by Ministry of Finance Order as prescribed in Article 316-2, paragraph (1) (Submission or Presentation of Documents Relating to a Salary Income Earner's Return for Deduction for Dependents, etc.) of the Order are to be the documents provided for in the items of Article 47-2, paragraph (11) (Documents, etc. to Be Attached to a Final Return Showing Income).
The documents specified by Ministry of Finance Order as prescribed in Article 316-2, paragraph (2) of the Order are to be the documents provided for in the following items according to the categories of relatives residing outside Japan listed in those items (meaning the relatives residing outside Japan prescribed in that paragraph; the same applies hereinafter in this Article).
for a relative residing outside Japan listed in Article 316-2, paragraph (2), item (i) or item (ii) of the Order, any of the following documents relating to that relative residing outside Japan that certifies, according to the category of person listed in item (i) or item (ii) of that paragraph, the matter provided for in item (i) or item (ii) of that paragraph (including, where the document is prepared in a foreign language, its translation):
a copy of a family register supplement or other document issued by the national government or a local government, and a copy of the passport (meaning the passport prescribed in Article 2, item (v) (Definition) of the Immigration Control and Refugee Recognition Act; the same applies in (a) of the following item);
a document issued by a foreign government or a local government of a foreign state (limited to one stating the name, date of birth and domicile or residence of the relative residing outside Japan);
for a relative residing outside Japan listed in Article 316-2, paragraph (2), item (iii) of the Order, any of the following documents relating to that relative residing outside Japan that certifies that the relative residing outside Japan falls under a relative other than the spouse of the Resident prescribed in that paragraph (including, where the document is prepared in a foreign language, its translation) (where the fact that the relative residing outside Japan falls under a relative for Withholding deduction listed in Article 194, paragraph (1), item (vii) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act is that the relative falls under the persons listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (1) (Definitions) of the Act, both the document that so certifies and any of the documents listed in the items of Article 47-2, paragraph (9) relating to that relative residing outside Japan, issued by a foreign government or a local government of a foreign state, that certifies that the relative residing outside Japan has ceased to have a domicile or residence in Japan by residing in a foreign state with a status corresponding to the status of residence of "Student" in the table of Appended Table I (4) (Status of Residence) of the Immigration Control and Refugee Recognition Act in that foreign state (including, where that document is prepared in a foreign language, its translation)):
a copy of a family register supplement or other document issued by the national government or a local government, and a copy of the passport;
戸籍の附票の写しその他の国又は地方公共団体が発行した書類及び旅券の写し
Article 73-2, paragraph (2), item (ii), (b)
a document issued by a foreign government or a local government of a foreign state (limited to one stating the name, date of birth and domicile or residence of the relative residing outside Japan).
The documents specified by Ministry of Finance Order as the documents that clarify that living expenses are paid from the same resources, as prescribed in Article 316-2, paragraph (3) of the Order, are to be any of the following documents that clarify that the Resident prescribed in that paragraph made payments to each person, as necessary on each occasion in that year, for the living expenses or educational expenses of the relative residing outside Japan (including, where the document is prepared in a foreign language, its translation).
a document of a financial institution prescribed in Article 2, item (iii) (Definitions) of the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation, or a copy thereof, that clarifies that payment was made from the Resident to the relative residing outside Japan through an exchange transaction carried out by that financial institution;
a document of the credit card, etc. purchase intermediary prescribed in Article 47-2, paragraph (6), item (ii), or a copy thereof, that clarifies that the credit card, etc. purchase intermediary has received, or is to receive, from the Resident an amount of money equivalent to the price of the goods or rights, or the consideration for the services, that is to be paid as a result of the relative residing outside Japan presenting or notifying the credit card, etc. prescribed in that item and purchasing goods or rights from a specific seller, or receiving the provision of services for a fee from the specific service provider prescribed in that item;
a document of the electronic payment instruments service provider prescribed in Article 47-2, paragraph (6), item (iii), or a copy thereof, that clarifies that payment was made from the Resident to the relative residing outside Japan through a transfer of an electronic payment instrument prescribed in that item carried out by that electronic payment instruments service provider at the request of the Resident (in the case of a document of a deemed electronic payment instruments service provider prescribed in that item, or a copy thereof, limited to one relating to an electronic payment instrument prescribed in that item that is issued by that deemed electronic payment instruments service provider).
The documents specified by Ministry of Finance Order as the documents that clarify that a person falls under the persons listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (3) of the Act, as prescribed in Article 316-2, paragraph (3) of the Order, are to be the documents specified by Ministry of Finance Order prescribed in the preceding paragraph that clarify that the total amount of the payments prescribed in the preceding paragraph made in that year from the Resident prescribed in Article 316-2, paragraph (3) of the Order to each relative residing outside Japan is 380,000 yen or more.
Matters to Be Stated in a Return for Deduction for Dependents, etc. Regarding Secondary Salaries(従たる給与についての扶養控除等申告書の記載事項)
Article 74, paragraph (1)
The matters specified by Ministry of Finance Order as prescribed in Article 195, paragraph (1), item (v) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act are the following:
the name, domicile and individual number of the person who submits the return under Article 195, paragraph (1) of the Act (hereinafter referred to as the "filer" in this paragraph);
the date of birth, domicile and estimated amount of total income of the spouse for Withholding deduction;
源泉控除対象配偶者の生年月日、住所及びその合計所得金額の見積額
Article 74, paragraph (1), item (iii)
the date of birth, domicile, relationship to the filer and estimated amount of total income of the relative for Withholding deduction;
源泉控除対象親族の生年月日、住所、申告者との続柄及びその合計所得金額の見積額
Article 74, paragraph (1), item (iv)
the name of the payer of the primary salary or other wage prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act, the estimated amount of revenue from salary or other wage to be paid by that payer during that year, the amount obtained by deducting from that estimated amount the estimated amount of the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act and the estimated amount of 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 that are to be deducted from that salary or other wage, and the total amount of the amounts equivalent to the amount of disability deduction, widow deduction, single parent deduction and working student deduction recognized for the filer, the amount of spousal deduction or special spousal deduction to be claimed for the spouse for Withholding deduction, the amount of deduction for Dependents or special deduction for specified relatives to be claimed for the relative for Withholding deduction, and the amount of basic personal exemption;
The matters specified by Ministry of Finance Order as prescribed in Article 195, paragraph (3) of the Act are the following:
法第百九十五条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
Article 74, paragraph (2), item (i)
the name, domicile and individual number of the person who submits the return under Article 195, paragraph (3) of the Act;
法第百九十五条第三項の規定による申告書を提出する者の氏名、住所及び個人番号
Article 74, paragraph (2), item (ii)
the name of the payer of the secondary salary or other wage prescribed in Article 195, paragraph (1) of the Act through whom the return is to be submitted pursuant to paragraph (3) of that Article;
法第百九十五条第三項の規定により経由すべき同条第一項に規定する従たる給与等の支払者の氏名又は名称
Article 74, paragraph (2), item (iii)
any other matters for reference.
その他参考となるべき事項
Article 74, paragraph (3)
The payer of secondary salary or other wage prescribed in Article 195, paragraph (1) of the Act who has received the return for deduction for Dependents, etc. regarding secondary salaries prescribed in paragraph (6) of that Article is to add the payer's individual number or corporate number to the return.
The day a law or an amendment starts to apply. It is often months or years after promulgation, so that people have time to prepare. The Ministry of Justice's English usually says a law "comes into force" or "comes into effect", and sometimes calls the day its "enforcement date". Its "enforcement" more often means the word's other sense, carrying a law out, as in an Order for Enforcement (施行令), the Cabinet Order (政令) that sets out the details for carrying out an Act.