Article 75Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction
第七十五条（給与所得者の保険料控除申告書の記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 196, paragraph (1), item (iv) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act are the following matters:
法第百九十六条第一項第四号（給与所得者の保険料控除申告書）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 196, paragraph (1) of the Act;
法第百九十六条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
with respect to the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act (hereinafter referred to as "social insurance premiums" in this item), the following matters:
法第七十四条第二項（社会保険料控除）に規定する社会保険料（以下この号において「社会保険料」という。）については、次に掲げる事項
the amount of social insurance premiums paid during the year for each item of Article 74, paragraph (2) of the Act and each item of Article 208 (Scope of Social Insurance Premiums) of the Order (excluding those deducted from salary or other wage), and the name of the payee;
if any of the social insurance premiums are to be borne by a spouse or other relative whose living expenses are paid from the same resources as the person's own, the names of those persons, the amount of the social insurance premiums to be borne by them for each item of Article 74, paragraph (2) of the Act, and the name of the payee;
with respect to the small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act, the amount of small enterprise-based mutual aid premiums and similar payments paid during the year for each item of that paragraph (excluding those deducted from salary or other wage);
with respect to the new life insurance premium prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act (hereinafter referred to as the "new life insurance premium" in this item), the following matters:
法第七十六条第一項（生命保険料控除）に規定する新生命保険料（以下この号において「新生命保険料」という。）については、次に掲げる事項
the name of the policyholder or mutual aid policyholder;
保険契約者又は共済契約者の氏名
the name of the recipient of the insurance benefit, annuity, mutual aid benefits, defined-benefit corporate pension, retirement pension or lump-sum retirement payment;
保険金、年金、共済金、確定給付企業年金、退職年金又は退職一時金の受取人の氏名
the type of insurance, annuity or mutual aid;
保険、年金又は共済の種類
the amount of the insurance benefit, the amount of the annuity or the amount of the mutual aid benefits;
保険金の額、年金額又は共済金の額
the insurance period or mutual aid period;
保険期間又は共済期間
the amount of the new life insurance premium paid during the year and the name of the payee;
その年中に支払つた新生命保険料の金額及びその支払の相手方の名称
with respect to the old life insurance premium prescribed in Article 76, paragraph (1) of the Act (hereinafter referred to as the "old life insurance premium" in this item), the following matters:
法第七十六条第一項に規定する旧生命保険料（以下この号において「旧生命保険料」という。）については、次に掲げる事項
the matters listed in (a) through (e) of the preceding item;
前号イからホまでに掲げる事項
the amount of the old life insurance premium paid during the year and the name of the payee;
その年中に支払つた旧生命保険料の金額及びその支払の相手方の名称
with respect to the nursing care and medical insurance premium prescribed in Article 76, paragraph (2) of the Act (hereinafter referred to as the "nursing care and medical insurance premium" in this item), the following matters:
法第七十六条第二項に規定する介護医療保険料（以下この号において「介護医療保険料」という。）については、次に掲げる事項
the name of the policyholder or mutual aid policyholder;
保険契約者又は共済契約者の氏名
the name of the recipient of the insurance benefit, annuity or mutual aid benefits;
保険金、年金又は共済金の受取人の氏名
the type of insurance, annuity or mutual aid;
保険、年金又は共済の種類
the amount of the insurance benefit, the amount of the annuity or the amount of the mutual aid benefits;
保険金の額、年金額又は共済金の額
the insurance period or mutual aid period;
保険期間又は共済期間
the amount of the nursing care and medical insurance premium paid during the year and the name of the payee;
その年中に支払つた介護医療保険料の金額及びその支払の相手方の名称
with respect to the new individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act (hereinafter referred to as the "new individual pension insurance premium" in this item), the following matters:
法第七十六条第三項に規定する新個人年金保険料（以下この号において「新個人年金保険料」という。）については、次に掲げる事項
the name of the policyholder or mutual aid policyholder;
保険契約者又は共済契約者の氏名
the name of the recipient of the annuity;
年金の受取人の氏名
the type of annuity and the payment commencement date and payment period of that annuity;
年金の種類並びに当該年金の支払開始日及び支払期間
the amount of the new individual pension insurance premium paid during the year and the name of the payee;
その年中に支払つた新個人年金保険料の金額及びその支払の相手方の名称
with respect to the old individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act (hereinafter referred to as the "old individual pension insurance premium" in this item), the following matters:
法第七十六条第三項に規定する旧個人年金保険料（以下この号において「旧個人年金保険料」という。）については、次に掲げる事項
the matters listed in (a) through (c) of the preceding item;
前号イからハまでに掲げる事項
the amount of the old individual pension insurance premium paid during the year and the name of the payee;
その年中に支払つた旧個人年金保険料の金額及びその支払の相手方の名称
with respect to the earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act (hereinafter referred to as the "earthquake insurance premium" in this item), the following matters:
法第七十七条第一項（地震保険料控除）に規定する地震保険料（以下この号において「地震保険料」という。）については、次に掲げる事項
the name of the policyholder or mutual aid policyholder;
保険契約者又は共済契約者の氏名
the type and purpose of the insurance or mutual aid;
保険又は共済の種類及びその目的
the amount of the insurance benefit or the amount of the mutual aid benefits relating to the earthquake insurance premium;
地震保険料に係る保険金の額又は共済金の額
the insurance period or mutual aid period;
保険期間又は共済期間
the amount of the earthquake insurance premium paid during the year and the name of the payee;
その年中に支払つた地震保険料の金額及びその支払の相手方の名称
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 196, 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.
法第百九十六条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)
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
social insurance premiumsmachine translation
「社会保険料」
Social insurance premiums as Article 74, paragraph (2) of the Income Tax Act describes them: the premiums and contributions it lists — for health insurance, national health insurance, long-term care insurance, employment insurance, the national and employees' pensions and the mutual aid associations of public servants and private school staff, among others — and similar ones a Cabinet Order (政令) specifies, other than those on the allowances for work abroad (在勤手当) exempted under Article 9, paragraph (1), item (vii) of that Act.
Short name set inArticle 75, paragraph (1), item (ii)· applies only in this item
new life insurance premiummachine translation
「新生命保険料」
Premiums or contributions under a life insurance policy concluded on or after 1 January 2012, for the part paying a fixed benefit on survival or death and similar parts, other than nursing care and medical insurance premiums and new individual pension insurance premiums, which can be deducted from income within set limits.
Short name set inArticle 75, paragraph (1), item (iv)· applies only in this item
old life insurance premiummachine translation
「旧生命保険料」
In Article 75, paragraph (1), item (v), the old life insurance premium as defined in Article 76, paragraph (1) of the Income Tax Act: premiums or contributions under an old life insurance policy or similar contract, other than old individual pension insurance premiums and others a Cabinet Order (政令) specifies, which can be deducted from income within set limits.
Short name set inArticle 75, paragraph (1), item (v)· applies only in this item
nursing care and medical insurance premiummachine translation
「介護医療保険料」
Premiums or contributions paid under a nursing care or medical insurance policy for cover that pays out when, for example, the insured is hospitalised and pays medical expenses, which can be deducted from income within set limits.
Short name set inArticle 75, paragraph (1), item (vi)· applies only in this item
new individual pension insurance premiummachine translation
「新個人年金保険料」
Premiums or contributions paid under an individual pension insurance policy concluded on or after 1 January 2012, for the part that pays benefits on survival or death, which can be deducted from income within set limits.
Short name set inArticle 75, paragraph (1), item (vii)· applies only in this item
old individual pension insurance premiummachine translation
「旧個人年金保険料」
In Article 75, paragraph (1), item (viii), the old individual pension insurance premium as defined in Article 76, paragraph (3) of the Income Tax Act: premiums or contributions under an old individual pension insurance policy or similar contract, other than those for any rider paying out on illness, injury or similar events, which can be deducted from income within set limits.
Short name set inArticle 75, paragraph (1), item (viii)· applies only in this item
earthquake insurance premiummachine translation
「地震保険料」
The part of a premium or contribution under a casualty insurance or mutual aid contract that covers damage from earthquakes, volcanic eruptions or the tsunamis they cause to the home a person or their household lives in, or to their household goods, and which can be deducted from income.
Short name set inArticle 75, paragraph (1), item (ix)· applies only in this item