Article 36-4Matters to Be Stated in a Written Notification Regarding Salary of Relatives Employed Only by a Blue-Return Filer, etc.
第三十六条の四（青色専従者給与に関する届出書の記載事項等）
The matters specified by Ministry of Finance Order as prescribed in Article 57, paragraph (2) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Act are the following matters.
法第五十七条第二項（事業に専従する親族がある場合の必要経費の特例等）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。
the name and domicile (or residence, if there is no domicile in Japan) of the person who submits the documents prescribed in Article 57, paragraph (2) of the Act and, where the place of domicile (or place of residence, if there is no domicile in Japan) differs from the place for tax payment, that place for tax payment;
法第五十七条第二項に規定する書類を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the relationship of the relative employed only by a blue-return filer prescribed in Article 57, paragraph (1) of the Act (hereinafter referred to as a "relative employed only by a blue-return filer" in this Article) to the person referred to in the preceding item, and the age of that relative;
where the relative employed only by a blue-return filer is engaged in other work or is attending school, that fact;
青色事業専従者が他の業務に従事し又は就学している場合には、その事実
Changes on (Ministry of Finance Order No. 12 of 2023)
the amount of salary paid to other employees engaged in the business, and the method and form of payment;
その事業に従事する他の使用人に対して支払う給与の金額並びにその支給の方法及び形態
Changes on (Ministry of Finance Order No. 12 of 2023)
the criteria for pay raises and any other matters for reference.
昇給の基準その他参考となるべき事項
Where the criteria for the amount of salary of a relative employed only by a blue-return filer stated in the documents prescribed in Article 57, paragraph (2) of the Act are to be changed, a document stating the following matters must be submitted without delay to the competent district director with jurisdiction over the place for tax payment.
the name and domicile (or residence, if there is no domicile in Japan) of the person who submits those documents and, where the place of domicile (or place of residence, if there is no domicile in Japan) differs from the place for tax payment, that place for tax payment;
当該書類を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the content of the change and the reasons for it;
その変更する内容及びその理由
any other matters for reference.
その他参考となるべき事項
In the case where a Resident prescribed in Article 57, paragraph (1) of the Act comes to have a new relative employed only by a blue-return filer on or after January 16 of the year, that Resident is to submit the documents prescribed in Article 57, paragraph (2) of the Act to the competent district director with jurisdiction over the place for tax payment within two months from the day on which the Resident came to have the relative.
Read this with the articles around it
relative employed only by a blue-return filermachine translation
「青色事業専従者」
A spouse or other relative aged 15 or over who shares the household budget of a resident approved to file blue returns and works only in that resident's business, whose pay can count as a necessary expense within the amount notified.
Short name set inArticle 36-4, paragraph (1), item (ii)· applies only in this article
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.