Article 77Matters to Be Stated in Declaration on Receipt of Retirement Income, etc.
第七十七条（退職所得の受給に関する申告書の記載事項等）
The matters specified by Ministry of Finance Order as prescribed in Article 203, paragraph (1), item (v) (Declaration on Receipt of Retirement Income) of the Act are the following matters:
法第二百三条第一項第五号（退職所得の受給に関する申告書）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, domicile (or residence, in the case of a person who has no domicile in Japan; the same applies hereinafter in this Article) and individual number (for a person who has no individual number, the name and domicile) of the person who submits the return under Article 203, paragraph (1) of the Act;
the basis for calculating the number of years of service listed in Article 203, paragraph (1), item (iii) of the Act;
法第二百三条第一項第三号に掲げる勤続年数の計算の基礎
if falling under the case listed in Article 30, paragraph (6), item (i) (Retirement Income) of the Act, the basis for calculating the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Taxes Withheld) of the Act;
法第三十条第六項第一号（退職所得）に掲げる場合に該当するときは、法第二百一条第二項（徴収税額）に規定する退職所得控除額の計算の基礎
if there is other severance pay or other such compensation already paid, as prescribed in Article 203, paragraph (1), item (ii) of the Act, the name or title of the person paying that other severance pay or other such compensation already paid, the amount of income tax collected on that other severance pay or other such compensation already paid pursuant to Article 199 (Obligation to Withhold Taxes) of the Act, and the date on which it was received;
法第二百三条第一項第二号に規定する支払済みの他の退職手当等がある場合には、当該支払済みの他の退職手当等の支払者の氏名又は名称、当該支払済みの他の退職手当等につき法第百九十九条（源泉徴収義務）の規定により徴収された所得税の額及びその支払を受けた年月日
if all or part of the severance pay or other such compensation prescribed in Article 203, paragraph (1) of the Act or of the other severance pay or other such compensation already paid prescribed in item (ii) of that paragraph falls under the short-term severance pay or other such compensation prescribed in that item, the following matters:
the number of years of short-term service prescribed in Article 71-2, paragraph (2) (Calculation of the Amount of Retirement Income Where There Are Two or More Items of General Severance Pay or Other Such Compensation, Short-Term Severance Pay or Other Such Compensation, or Specified Officer Severance Pay or Other Such Compensation) of the Order and the basis for its calculation;
令第七十一条の二第二項（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得の金額の計算）に規定する短期勤続年数及びその計算の基礎
if falling under the cases listed in the items of Article 71-2, paragraph (11) of the Order, the basis for calculating the short-term retirement income deduction prescribed in Article 319-3, paragraph (2) (Withholding on Retirement Income Where There Are Two or More Items of General Severance Pay or Other Such Compensation, Short-Term Severance Pay or Other Such Compensation, or Specified Officer Severance Pay or Other Such Compensation) of the Order;
令第七十一条の二第十一項各号に掲げる場合に該当するときは、令第三百十九条の三第二項（一般退職手当等、短期退職手当等又は特定役員退職手当等のうち二以上の退職手当等がある場合の退職所得に係る源泉徴収）に規定する短期退職所得控除額の計算の基礎
if all or part of the severance pay or other such compensation prescribed in Article 203, paragraph (1) of the Act or of the other severance pay or other such compensation already paid prescribed in item (ii) of that paragraph falls under the specified officer severance pay or other such compensation prescribed in that item, the following matters:
the number of years of service as a specified officer, etc. prescribed in Article 71-2, paragraph (4) of the Order and the basis for its calculation;
令第七十一条の二第四項に規定する特定役員等勤続年数及びその計算の基礎
if falling under the cases listed in the items of Article 71-2, paragraph (12) of the Order, the basis for calculating the specified officer retirement income deduction prescribed in Article 319-3, paragraph (2) of the Order;
令第七十一条の二第十二項各号に掲げる場合に該当するときは、令第三百十九条の三第二項に規定する特定役員退職所得控除額の計算の基礎
any other matters for reference.
その他参考となるべき事項
If a person paying the severance pay or other such compensation under Article 203, paragraph (1) of the Act who receives the return under that paragraph (hereinafter referred to as the "person paying the severance pay or other such compensation" in the following paragraph and paragraph (4)) has books recording the name and individual number of the Resident who submits that return and other matters to be stated in that return (limited to those prepared on receiving from that Resident, before the submission of that return, the returns listed in the items of Article 198, paragraph (4) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act), that Resident is not required, notwithstanding paragraph (1), item (i), to state, in the return under Article 203, paragraph (1) of the Act that the Resident submits to that person paying the severance pay or other such compensation, the individual number stated in those books; provided, however, that this does not apply if the name or individual number to be stated in that return differs from the Resident's name or individual number stated in those books.
法第二百三条第一項の規定による申告書の提出を受ける同項の退職手当等の支払者（次項及び第四項において「退職手当等の支払者」という。）が、当該申告書に記載されるべき当該申告書の提出をする居住者の氏名及び個人番号その他の事項を記載した帳簿（当該申告書の提出の前にその居住者から法第百九十八条第四項各号（給与所得者の源泉徴収に関する申告書の提出時期等の特例）に掲げる申告書の提出を受けて作成されたものに限る。）を備えているときは、その居住者は、前項第一号の規定にかかわらず、当該退職手当等の支払者に提出する法第二百三条第一項の規定による申告書には、当該帳簿に記載されている個人番号の記載を要しないものとする。ただし、当該申告書に記載されるべき氏名又は個人番号が当該帳簿に記載されているその居住者の氏名又は個人番号と異なるときは、この限りでない。
In the case where a person paying the severance pay or other such compensation prepares books pursuant to the preceding paragraph, that person must state the following matters in those books:
the name, domicile and individual number of that Resident stated in the return listed in the items of Article 198, paragraph (4) of the Act;
法第百九十八条第四項各号に掲げる申告書に記載された当該居住者の氏名、住所及び個人番号
the year and month in which the return set forth in the preceding item was received and the name of that return;
前号の申告書の提出を受けた年月及び当該申告書の名称
any other matters for reference.
その他参考となるべき事項
A person paying the severance pay or other such compensation must retain the books under the preceding paragraph until the time limit under the proviso to paragraph (6) with respect to the return under Article 203, paragraph (1) of the Act that was last submitted under the application of paragraph (2).
The provisions of Article 76-2, paragraphs (7) through (9) (Provision, etc. by Electronic or Magnetic Means of Matters to Be Stated in Declarations by Salary Income Earners Concerning Withholding) apply mutatis mutandis to the case where a Resident who has submitted a return under Article 203, paragraph (1) of the Act under the application of paragraph (2) has changed the name, domicile or individual number to be stated in that return.
第七十六条の二第七項から第九項まで（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供等）の規定は、第二項の規定の適用を受けて法第二百三条第一項の規定による申告書を提出した居住者が当該申告書に記載すべき氏名、住所又は個人番号を変更した場合について準用する。
When a person paying the severance pay or other such compensation prescribed in Article 203, paragraph (1) of the Act has received a return under that paragraph from a Resident who receives payment of that severance pay or other such compensation, the person paying the severance pay or other such compensation is to retain that return (including the matters to be stated in that return that the person paying the severance pay or other such compensation has been provided with by the application of Article 203, paragraph (4) of the Act; the same applies in the following paragraph) until the district director prescribed in Article 203, paragraph (1) of the Act requests the person paying the severance pay or other such compensation to submit it; provided, however, that this does not apply after the day on which seven years (ten years, in the case where that severance pay or other such compensation falls under a lump-sum payment listed in Article 72, paragraph (3), item (vii) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the Order) have elapsed from the day following January 10 of the year following the year that includes the filing due date prescribed in Article 203, paragraph (1) of the Act relating to that return.
法第二百三条第一項に規定する退職手当等の支払者がその退職手当等の支払を受ける居住者から同項の規定による申告書を受理した場合には、当該申告書（同条第四項の規定の適用により当該退職手当等の支払者が提供を受けた当該申告書に記載すべき事項を含む。次項において同じ。）を、同条第一項に規定する税務署長が当該退職手当等の支払者に対しその提出を求めるまでの間、当該退職手当等の支払者が保存するものとする。ただし、当該申告書に係る同項に規定する提出期限の属する年の翌年一月十日の翌日から七年（当該退職手当等が令第七十二条第三項第七号（退職手当等とみなす一時金）に掲げる一時金に該当する場合には、十年）を経過する日後においては、この限りでない。
A person paying the severance pay or other such compensation prescribed in Article 203, paragraph (1) of the Act who has received the return under that paragraph is to append the individual number or corporate number of that person paying the severance pay or other such compensation to the return.
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, paragraph (1)
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)
person paying the severance pay or other such compensationmachine translation
「退職手当等の支払者」
In Article 77, the payer of severance pay or other such compensation (退職手当等) through whom a resident files the declaration required by Article 203, paragraph (1) of the Income Tax Act.
Short name set inArticle 77, paragraph (2)· applies only in this provision and in Article 77, paragraphs (3) and (4)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.