Article 74-5Matters to Be Stated in Salary Income Earner's Return for Special Deduction for Specified Relatives
第七十四条の五(給与所得者の特定親族特別控除申告書の記載事項)
The matters specified by Ministry of Finance Order as prescribed in Article 195-3, paragraph (1), item (iii) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act are the following matters:
法第百九十五条の三第一項第三号(給与所得者の特定親族特別控除申告書)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 195-3, paragraph (1) of the Act (hereinafter referred to as the "filer" in the following item);
法第百九十五条の三第一項の規定による申告書を提出する者(次号において「申告者」という。)の氏名及び住所
the date of birth, domicile and relationship to the filer of the specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter referred to as the "specified relative" in the following item);
法第八十四条の二第一項(特定親族特別控除)に規定する特定親族(次号において「特定親族」という。)の生年月日、住所及び申告者との続柄
the amount equivalent to the amount of special deduction for specified relatives calculated in accordance with the provisions of Article 84-2 of the Act, according to the total income of the specified relative 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 195-3, 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.
法第百九十五条の三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
filermachine translation
「申告者」
In Article 74-5, paragraph (1), items (i) and (ii), the person submitting the return under Article 195-3, paragraph (1) of the Income Tax Act, the return of an employee for the special deduction for specified relatives.
Short name set inArticle 74-5, paragraph (1), item (i)· applies only in this provision and in Article 74-5, paragraph (1), item (ii)
specified relativemachine translation
「特定親族」
A relative (other than a spouse) or foster child aged 19 to 22 who shares a resident's household budget and has total income of 1.23 million yen or less but is not a claimable dependent, for whom the special deduction for specified relatives is given.
Short name set inArticle 74-5, paragraph (1), item (ii)· applies only in this provision and in Article 74-5, paragraph (1), item (iii)