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;
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。
Read this with the articles around it
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 1-5, paragraph (1)
total incomemachine translation
「合計所得金額」
The total of a person's aggregate income (総所得金額), retirement income and timber income (山林所得) under Article 22 of the Income Tax Act, worked out without the carry-forward deductions of net losses and casualty losses under Articles 70 and 71 of that Act, as Article 2, paragraph (1), item (xxx) of that Act defines it.
Short name set inArticle 73, paragraph (1), item (ii)· applies only in this chapter
salary or other wagemachine translation
「給与等」
Pay, compensation, wages, annual allowances (歳費), bonuses and salary of a similar nature, as Article 28, paragraph (1) of the Income Tax Act describes them.
Short name set inArticle 73, paragraph (2), item (iii), (a)· applies only in this part