Article 73-2Documents, etc. to Be Attached to a Salary Income Earner's Return for Deduction for Dependents, etc.

一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):

イ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);

ロ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);

二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)):

イ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;

ロ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).

一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;

二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;

三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).