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Article 74-3Matters to Be Stated in Salary Income Earner's Return for Spousal Deduction, etc.

第七十四条の三(給与所得者の配偶者控除等申告書の記載事項)

The matters specified by Ministry of Finance Order as prescribed in Article 195-2, paragraph (1), item (iv) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act are the following matters:

法第百九十五条の二第一項第四号(給与所得者の配偶者控除等申告書)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 of the person who submits the return under Article 195-2, paragraph (1) of the Act;

法第百九十五条の二第一項の規定による申告書を提出する者の氏名及び住所

the date of birth and domicile of the Claimable Spouse or of the spouse whose living expenses are paid from the same resources, prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act;

控除対象配偶者又は法第八十三条の二第一項(配偶者特別控除)に規定する生計を一にする配偶者の生年月日及び住所

the amount equivalent to the amount of spousal deduction or the amount of special spousal deduction calculated in accordance with the provisions of Article 83 (Spousal Deduction) or Article 83-2 of the Act, according to the total income of the Claimable Spouse or of the spouse set forth in the preceding item or the estimated amount thereof, and the basis for the calculation;

控除対象配偶者又は前号の配偶者の合計所得金額又はその見積額に応じ、法第八十三条(配偶者控除)又は第八十三条の二の規定に準じて計算した配偶者控除の額又は配偶者特別控除の額に相当する金額及びその計算の基礎

any other matters for reference.

その他参考となるべき事項

A person paying the salary or other wage prescribed in Article 195-2, paragraph (1) of the Act who has received the return under that paragraph is to append the corporate number of that person paying the salary or other wage (excluding an individual) to the return.

法第百九十五条の二第一項の規定による申告書を受理した同項に規定する給与等の支払者は、当該申告書に、当該給与等の支払者(個人を除く。)の法人番号を付記するものとする。

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