Regulation for Enforcement of the Income Tax Act

The matters specified by Ministry of Finance Order as prescribed in Article 203, paragraph (1), item (v) (Declaration on Receipt of Retirement Income) of the Act are the following matters:

the name, domicile (or residence, in the case of a person who has no domicile in Japan; the same applies hereinafter in this Article) 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, paragraph (1) of the Act;

the basis for calculating the number of years of service listed in Article 203, paragraph (1), item (iii) of the Act;

if falling under the case listed in Article 30, paragraph (6), item (i) (Retirement Income) of the Act, the basis for calculating the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Taxes Withheld) of the Act;

if there is other severance pay or other such compensation already paid, as prescribed in Article 203, paragraph (1), item (ii) of the Act, the name or title of the person paying that other severance pay or other such compensation already paid, the amount of income tax collected on that other severance pay or other such compensation already paid pursuant to Article 199 (Obligation to Withhold Taxes) of the Act, and the date on which it was received;

if all or part of the severance pay or other such compensation prescribed in Article 203, paragraph (1) of the Act or of the other severance pay or other such compensation already paid prescribed in item (ii) of that paragraph falls under the short-term severance pay or other such compensation prescribed in that item, the following matters:

the number of years of short-term service prescribed in Article 71-2, paragraph (2) (Calculation of the Amount of Retirement Income Where There Are Two or More Items of General Severance Pay or Other Such Compensation, Short-Term Severance Pay or Other Such Compensation, or Specified Officer Severance Pay or Other Such Compensation) of the Order and the basis for its calculation;

if falling under the cases listed in the items of Article 71-2, paragraph (11) of the Order, the basis for calculating the short-term retirement income deduction prescribed in Article 319-3, paragraph (2) (Withholding on Retirement Income Where There Are Two or More Items of General Severance Pay or Other Such Compensation, Short-Term Severance Pay or Other Such Compensation, or Specified Officer Severance Pay or Other Such Compensation) of the Order;

if all or part of the severance pay or other such compensation prescribed in Article 203, paragraph (1) of the Act or of the other severance pay or other such compensation already paid prescribed in item (ii) of that paragraph falls under the specified officer severance pay or other such compensation prescribed in that item, the following matters:

the number of years of service as a specified officer, etc. prescribed in Article 71-2, paragraph (4) of the Order and the basis for its calculation;

if falling under the cases listed in the items of Article 71-2, paragraph (12) of the Order, the basis for calculating the specified officer retirement income deduction prescribed in Article 319-3, paragraph (2) of the Order;

any other matters for reference.

If a person paying the severance pay or other such compensation under Article 203, paragraph (1) of the Act who receives the return under that paragraph (hereinafter referred to as the "person paying the severance pay or other such compensation" in the following paragraph and paragraph (4)) has books recording the name and individual number of the Resident who submits that return and other matters to be stated in that return (limited to those prepared on receiving from that Resident, before the submission of that return, the returns listed in the items of Article 198, paragraph (4) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act), that Resident is not required, notwithstanding paragraph (1), item (i), to state, in the return under Article 203, paragraph (1) of the Act that the Resident submits to that person paying the severance pay or other such compensation, the individual number stated in those books; provided, however, that this does not apply if the name or individual number to be stated in that return differs from the Resident's name or individual number stated in those books.

In the case where a person paying the severance pay or other such compensation prepares books pursuant to the preceding paragraph, that person must state the following matters in those books:

the name, domicile and individual number of that Resident stated in the return listed in the items of Article 198, paragraph (4) of the Act;

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 severance pay or other such compensation must retain the books under the preceding paragraph until the time limit under the proviso to paragraph (6) with respect to the return under Article 203, paragraph (1) of the Act that was last submitted under the application of paragraph (2).

The provisions of Article 76-2, paragraphs (7) through (9) (Provision, etc. by Electronic or Magnetic Means of Matters to Be Stated in Declarations by Salary Income Earners Concerning Withholding) apply mutatis mutandis to the case where a Resident who has submitted a return under Article 203, paragraph (1) of the Act under the application of paragraph (2) has changed the name, domicile or individual number to be stated in that return.

When a person paying the severance pay or other such compensation prescribed in Article 203, paragraph (1) of the Act has received a return under that paragraph from a Resident who receives payment of that severance pay or other such compensation, the person paying the severance pay or other such compensation is to retain that return (including the matters to be stated in that return that the person paying the severance pay or other such compensation has been provided with by the application of Article 203, paragraph (4) of the Act; the same applies in the following paragraph) until the district director prescribed in Article 203, paragraph (1) of the Act requests the person paying the severance pay or other such compensation to submit it; provided, however, that this does not apply after the day on which seven years (ten years, in the case where that severance pay or other such compensation falls under a lump-sum payment listed in Article 72, paragraph (3), item (vii) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the Order) have elapsed from the day following January 10 of the year following the year that includes the filing due date prescribed in Article 203, paragraph (1) of the Act relating to that return.

A person paying the severance pay or other such compensation prescribed in Article 203, paragraph (1) of the Act who has received the return under that paragraph is to append the individual number or corporate number of that person paying the severance pay or other such compensation to the return.