Regulation for Enforcement of the Income Tax Act

The matters specified by Ministry of Finance Order as prescribed in Article 203-6, paragraph (1), item (vii) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act are the following:

the name, date of birth, domicile (the residence where the person has no domicile in Japan, and the domicile or residence outside Japan where the person has neither domicile nor residence in Japan; the same applies hereinafter in this paragraph and paragraph (5)) and individual number (for a person who has no individual number, the name and domicile) of the person who submits the return under Article 203-6, paragraph (1) of the Act (hereinafter referred to as the "filer" in this paragraph);

the date of birth, domicile and estimated amount of the total income prescribed in Article 2, paragraph (1), item (xxx) (Definitions) of the Act (hereinafter referred to as "total income" in this paragraph) of the spouse for Withholding deduction;

the date of birth, domicile, relationship to the filer and estimated amount of total income of a relative for Withholding deduction (limited to a relative for Withholding deduction prescribed in Article 203-6, paragraph (1), item (iv) of the Act; the same applies in the following item);

where there is a Person with a Disability among spouses in the same household (excluding spouses for Withholding deduction) or Dependents (excluding relatives for Withholding deduction), the domicile and relationship to the filer of that person (for a spouse in the same household, the domicile), and the estimated amount of total income;

where, among the persons who are deemed under the provisions of Article 85, paragraphs (4) to (6) (Time of Determination of Dependents and Similar Persons) of the Act to fall under a spouse in the same household of a Resident other than the filer (hereinafter referred to as the "other Resident" in this item), a spouse of that other Resident whose living expenses are paid from the same resources as that other Resident, as prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act (hereinafter referred to as the "spouse eligible for special deduction" in this item), or a Dependent or a specified relative of that other Resident 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 of that other Resident, or another spouse in the same household (limited to one 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 another Dependent (limited to one who falls under the preceding item; the same applies hereinafter in this item) or a specified relative, that fact, 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 the Claimable Spouse or other spouse in the same household or spouse eligible for special deduction, or the Claimable Dependent or other Dependent or specified relative;

any other matters for reference.

The payer of a public pension or retirement package prescribed in Article 203-6, paragraph (1) of the Act who has received the return under that paragraph is to add the payer's corporate number to the return (including the matters to be stated in the return that the payer of the public pension or retirement package was provided through the application of paragraph (5) of that Article; the same applies in paragraph (9)).

Where the payer of a public pension or retirement package prescribed in Article 203-6, paragraph (7) of the Act (referred to as the "payer of a public pension or retirement package" in the following paragraph, paragraph (6) and paragraph (7)) prepares books pursuant to the provisions of paragraph (7) of that Article, that person must record in those books the matters listed in the items of Article 76-2, paragraph (5) (Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Concerning Withholding for Salary Income Earners, etc.).

The payer of a public pension or retirement package must retain the books under the preceding paragraph until the deadline under the proviso to paragraph (9) relating to the return under Article 203-6, paragraph (1) of the Act that was last submitted with the application of Article 203-6, paragraph (7) of the Act.

Where a Resident who has submitted the return under Article 203-6, paragraph (1) of the Act with the application of paragraph (7) of that Article changes the name, domicile or individual number to be stated in that return, the provisions of Article 76-2, paragraphs (7) to (9) apply mutatis mutandis.

The persons specified by Ministry of Finance Order as prescribed in Article 203-6, paragraph (7) of the Act are to be the person who submits the return under that paragraph to a payer of a public pension or retirement package and, among the Dependents of the person who submits that return, those who are a cohabiting Person with a Particular Disability or another Person with a Particular Disability prescribed in Article 85, paragraph (2) of the Act, or a Person with a Disability other than a Person with a Particular Disability.

In the application of Article 203-6, paragraph (7) of the Act (limited to the portion relating to the filer) where a payer of a public pension or retirement package has books stating the name, individual number and other matters of the filer prescribed in paragraph (1), item (i) that are to be stated in the return under Article 203-6, paragraph (1) of the Act, which were prepared, before the submission of that return, upon receiving the provision of identity confirmation information retained by the Agency (meaning the identity confirmation information retained by the Agency prescribed in Article 30-7, paragraph (4) (Notification, etc. of Identity Confirmation Information from the Prefectural Governor to the Agency) of the Residential Basic Book Act) based on a request under Article 14, paragraph (2) (Request for Provision) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the provisions of Article 203-6, paragraph (7) of the Act may be applied by treating those books as the books prescribed in that paragraph.

The provisions of paragraphs (3) to (5) apply mutatis mutandis where books are prepared pursuant to the provisions of the preceding paragraph. In this case, the phrase "the matters listed in the items of Article 76-2, paragraph (5) (Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Concerning Withholding for Salary Income Earners, etc.)" in paragraph (3) is deemed to be replaced with "the name, domicile and individual number of the filer prescribed in paragraph (1), item (i) that were provided as the identity confirmation information retained by the Agency prescribed in paragraph (7), the year and month in which they were provided, and other matters that will serve as a reference", and the phrase "apply mutatis mutandis." in paragraph (5) is deemed to be replaced with "apply mutatis mutandis. In this case, the phrase "the matters listed in the items of paragraph (5)" in Article 76-2, paragraph (8) is deemed to be replaced with "the name, domicile and individual number of the filer prescribed in Article 77-4, paragraph (1), item (i) (Matters to Be Stated, etc. in a Return for Dependents, etc. by a Recipient of a public pension or retirement package) that were provided as the identity confirmation information retained by the Agency prescribed in paragraph (7) of that Article, the year and month in which they were provided, and other matters that will serve as a reference"."

Where a payer of a public pension or retirement package prescribed in Article 203-6, paragraph (1) of the Act has received the return under that paragraph from a Resident to whom the public pension or retirement package is paid, the payer of the public pension or retirement package is to retain that return until the district director prescribed in that paragraph requests its submission from the payer; provided, however, that this does not apply after the date on which seven years have elapsed from the day following January 10 of the year following the year to which the submission deadline prescribed in that paragraph for that return belongs.

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 319-10 (Submission or Presentation of Documents Concerning Return for Dependents, etc. by a Recipient of a public pension or retirement package) 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 319-10 (Submission or Presentation of Documents Concerning Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package) 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 319-10, item (i) or (iii) 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 "persons listed in item (ii)" is deemed to be replaced with "persons listed in item (iii)"; the phrase "prescribed in item (ii)" is deemed to be replaced with "prescribed in item (iii)"; 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 319-10, 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 203-6, paragraph (1), item (vi) (Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package)".

The matters specified by Ministry of Finance Order as prescribed in Article 319-9, paragraph (1) (Procedures for Approval of the Commissioner of the National Tax Agency for Submission of Simplified Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Order are the following matters:

the name of the payer of the 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, the place for payment of the income tax on that public pension or retirement package prescribed in that paragraph, and the corporate number;

the details of the grounds on which approval of the Commissioner of the National Tax Agency under Article 203-6, paragraph (2) of the Act is sought;

the format of the return under Article 203-6, paragraph (2) of the Act that the payer intends to receive and the guidelines for stating it;

the method of recording, and the content of, the matters stated in the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 319-9, paragraph (2) of the Order that was received in the year that includes the day of submitting the written application prescribed in Article 319-9, paragraph (1) of the Order, and the state of retention of the documents relating to that record;

for each year within the three years on or before the year preceding the year that includes the day of submitting that written application, the amount of payments of the public pension or retirement package prescribed in Article 203-6, paragraph (2) of the Act, the amount of income tax collected on that public pension or retirement package pursuant to the provisions of Part IV, Chapter III-2 (Withholding on Public Pension or Retirement Package) of the Act, and the number of recipients;

any other matters for reference.

The date specified by Ministry of Finance Order as prescribed in Article 319-9, paragraph (1) of the Order is October 31 of the year preceding the year that includes the day on which the payer first intends to receive the simplified return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 319-9, paragraph (2) of the Order.