Article 77-4Matters to Be Stated, etc. in a Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
第七十七条の四（公的年金等の受給者の扶養親族等申告書の記載事項等）
The matters specified by Ministry of Finance Order as prescribed in Article 203-6, paragraph (1), item (vii) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act are the following:
法第二百三条の六第一項第七号（公的年金等の受給者の扶養親族等申告書）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, date of birth, domicile (the residence where the person has no domicile in Japan, and the domicile or residence outside Japan where the person has neither domicile nor residence in Japan; the same applies hereinafter in this paragraph and paragraph (5)) and individual number (for a person who has no individual number, the name and domicile) of the person who submits the return under Article 203-6, paragraph (1) of the Act (hereinafter referred to as the "filer" in this paragraph);
法第二百三条の六第一項の規定による申告書を提出する者（以下この項において「申告者」という。）の氏名、生年月日、住所（国内に住所がない場合には居所とし、国内に住所及び居所がない場合には国外における住所又は居所とする。以下この項及び第五項において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所）
the date of birth, domicile and estimated amount of the total income prescribed in Article 2, paragraph (1), item (xxx) (Definitions) of the Act (hereinafter referred to as "total income" in this paragraph) of the spouse for Withholding deduction;
源泉控除対象配偶者の生年月日、住所及び法第二条第一項第三十号（定義）に規定する合計所得金額（以下この項において「合計所得金額」という。）の見積額
the date of birth, domicile, relationship to the filer and estimated amount of total income of a relative for Withholding deduction (limited to a relative for Withholding deduction prescribed in Article 203-6, paragraph (1), item (iv) of the Act; the same applies in the following item);
源泉控除対象親族（法第二百三条の六第一項第四号に規定する源泉控除対象親族に限る。次号において同じ。）の生年月日、住所及び申告者との続柄並びに合計所得金額の見積額
where there is a Person with a Disability among spouses in the same household (excluding spouses for Withholding deduction) or Dependents (excluding relatives for Withholding deduction), the domicile and relationship to the filer of that person (for a spouse in the same household, the domicile), and the estimated amount of total income;
where, among the persons who are deemed under the provisions of Article 85, paragraphs (4) to (6) (Time of Determination of Dependents and Similar Persons) of the Act to fall under a spouse in the same household of a Resident other than the filer (hereinafter referred to as the "other Resident" in this item), a spouse of that other Resident whose living expenses are paid from the same resources as that other Resident, as prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act (hereinafter referred to as the "spouse eligible for special deduction" in this item), or a Dependent or a specified relative of that other Resident prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter referred to as the "specified relative" in this item), there is a Claimable Spouse of that other Resident, or another spouse in the same household (limited to one who falls under the preceding item; the same applies hereinafter in this item) or a spouse eligible for special deduction, or a Claimable Dependent or another Dependent (limited to one who falls under the preceding item; the same applies hereinafter in this item) or a specified relative, that fact, the name of the other Resident and the relationship to the filer, and the name, domicile and relationship to the filer of the person whom the other Resident treats as the Claimable Spouse or other spouse in the same household or spouse eligible for special deduction, or the Claimable Dependent or other Dependent or specified relative;
法第八十五条第四項から第六項まで（扶養親族等の判定の時期等）の規定により申告者以外の居住者（以下この号において「他の居住者」という。）の同一生計配偶者若しく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（以下この号において「特別控除対象配偶者」という。）又は扶養親族若しくは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（以下この号において「特定親族」という。）に該当するものとみなされる者のうちに、当該他の居住者の控除対象配偶者若しくはその他の同一生計配偶者（前号の規定に該当する者に限る。以下この号において同じ。）若しくは特別控除対象配偶者又は控除対象扶養親族若しくはその他の扶養親族（前号の規定に該当する者に限る。以下この号において同じ。）若しくは特定親族がある場合には、その旨、他の居住者の氏名及び申告者との続柄並びに他の居住者がその控除対象配偶者若しくはその他の同一生計配偶者若しくは特別控除対象配偶者又は控除対象扶養親族若しくはその他の扶養親族若しくは特定親族とする者の氏名、住所及び申告者との続柄
any other matters for reference.
その他参考となるべき事項
The payer of a public pension or retirement package prescribed in Article 203-6, paragraph (1) of the Act who has received the return under that paragraph is to add the payer's corporate number to the return (including the matters to be stated in the return that the payer of the public pension or retirement package was provided through the application of paragraph (5) of that Article; the same applies in paragraph (9)).
法第二百三条の六第一項の規定による申告書を受理した同項に規定する公的年金等の支払者は、当該申告書（同条第五項の規定の適用により当該公的年金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。第九項において同じ。）に、当該公的年金等の支払者の法人番号を付記するものとする。
Where the payer of a public pension or retirement package prescribed in Article 203-6, paragraph (7) of the Act (referred to as the "payer of a public pension or retirement package" in the following paragraph, paragraph (6) and paragraph (7)) prepares books pursuant to the provisions of paragraph (7) of that Article, that person must record in those books the matters listed in the items of Article 76-2, paragraph (5) (Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Concerning Withholding for Salary Income Earners, etc.).
法第二百三条の六第七項に規定する公的年金等の支払者（次項、第六項及び第七項において「公的年金等の支払者」という。）が同条第七項の規定により帳簿を作成する場合には、その者は、当該帳簿に第七十六条の二第五項各号（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）に掲げる事項を記載しなければならない。
The payer of a public pension or retirement package must retain the books under the preceding paragraph until the deadline under the proviso to paragraph (9) relating to the return under Article 203-6, paragraph (1) of the Act that was last submitted with the application of Article 203-6, paragraph (7) of the Act.
公的年金等の支払者は、前項の帳簿を、最後に法第二百三条の六第七項の規定の適用を受けて提出された同条第一項の規定による申告書に係る第九項ただし書の規定による期限まで保存しなければならない。
Where a Resident who has submitted the return under Article 203-6, paragraph (1) of the Act with the application of paragraph (7) of that Article changes the name, domicile or individual number to be stated in that return, the provisions of Article 76-2, paragraphs (7) to (9) apply mutatis mutandis.
第七十六条の二第七項から第九項までの規定は、法第二百三条の六第七項の規定の適用を受けて同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。
The persons specified by Ministry of Finance Order as prescribed in Article 203-6, paragraph (7) of the Act are to be the person who submits the return under that paragraph to a payer of a public pension or retirement package and, among the Dependents of the person who submits that return, those who are a cohabiting Person with a Particular Disability or another Person with a Particular Disability prescribed in Article 85, paragraph (2) of the Act, or a Person with a Disability other than a Person with a Particular Disability.
法第二百三条の六第七項に規定する財務省令で定める者は、公的年金等の支払者に対して同項の規定による申告書を提出する者及び当該申告書を提出する者の扶養親族のうち法第八十五条第二項に規定する同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者である者とする。
In the application of Article 203-6, paragraph (7) of the Act (limited to the portion relating to the filer) where a payer of a public pension or retirement package has books stating the name, individual number and other matters of the filer prescribed in paragraph (1), item (i) that are to be stated in the return under Article 203-6, paragraph (1) of the Act, which were prepared, before the submission of that return, upon receiving the provision of identity confirmation information retained by the Agency (meaning the identity confirmation information retained by the Agency prescribed in Article 30-7, paragraph (4) (Notification, etc. of Identity Confirmation Information from the Prefectural Governor to the Agency) of the Residential Basic Book Act) based on a request under Article 14, paragraph (2) (Request for Provision) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the provisions of Article 203-6, paragraph (7) of the Act may be applied by treating those books as the books prescribed in that paragraph.
公的年金等の支払者が、法第二百三条の六第一項の規定による申告書に記載されるべき第一項第一号に規定する申告者の氏名及び個人番号その他の事項を記載した帳簿であつて、当該申告書の提出の前に、行政手続における特定の個人を識別するための番号の利用等に関する法律第十四条第二項（提供の要求）の規定による求めに基づく機構保存本人確認情報（住民基本台帳法第三十条の七第四項（都道府県知事から機構への本人確認情報の通知等）に規定する機構保存本人確認情報をいう。）の提供を受けて作成されたものを備えている場合における法第二百三条の六第七項（当該申告者に係る部分に限る。）の規定の適用については、当該帳簿を同項に規定する帳簿に該当するものとして、同項の規定を適用することができる。
The provisions of paragraphs (3) to (5) apply mutatis mutandis where books are prepared pursuant to the provisions of the preceding paragraph. In this case, the phrase "the matters listed in the items of Article 76-2, paragraph (5) (Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Concerning Withholding for Salary Income Earners, etc.)" in paragraph (3) is deemed to be replaced with "the name, domicile and individual number of the filer prescribed in paragraph (1), item (i) that were provided as the identity confirmation information retained by the Agency prescribed in paragraph (7), the year and month in which they were provided, and other matters that will serve as a reference", and the phrase "apply mutatis mutandis." in paragraph (5) is deemed to be replaced with "apply mutatis mutandis. In this case, the phrase "the matters listed in the items of paragraph (5)" in Article 76-2, paragraph (8) is deemed to be replaced with "the name, domicile and individual number of the filer prescribed in Article 77-4, paragraph (1), item (i) (Matters to Be Stated, etc. in a Return for Dependents, etc. by a Recipient of a public pension or retirement package) that were provided as the identity confirmation information retained by the Agency prescribed in paragraph (7) of that Article, the year and month in which they were provided, and other matters that will serve as a reference"."
第三項から第五項までの規定は、前項の規定により帳簿を作成する場合について準用する。この場合において、第三項中「第七十六条の二第五項各号（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）に掲げる事項」とあるのは「第七項に規定する機構保存本人確認情報として提供を受けた第一項第一号に規定する申告者の氏名、住所及び個人番号並びにその提供を受けた年月その他参考となるべき事項」と、第五項中「準用する。」とあるのは「準用する。この場合において、第七十六条の二第八項中「第五項各号に掲げる事項」とあるのは、「第七十七条の四第七項（公的年金等の受給者の扶養親族等申告書の記載事項等）に規定する機構保存本人確認情報として提供を受けた同条第一項第一号に規定する申告者の氏名、住所及び個人番号並びにその提供を受けた年月その他参考となるべき事項」と読み替えるものとする。」と読み替えるものとする。
Where a payer of a public pension or retirement package prescribed in Article 203-6, paragraph (1) of the Act has received the return under that paragraph from a Resident to whom the public pension or retirement package is paid, the payer of the public pension or retirement package is to retain that return until the district director prescribed in that paragraph requests its submission from the payer; provided, however, that this does not apply after the date on which seven years have elapsed from the day following January 10 of the year following the year to which the submission deadline prescribed in that paragraph for that return belongs.
法第二百三条の六第一項に規定する公的年金等の支払者がその公的年金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、当該申告書を、同項に規定する税務署長が当該公的年金等の支払者に対しその提出を求めるまでの間、当該公的年金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を経過する日後においては、この限りでない。
Read this with the articles around it
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)
filermachine translation
「申告者」
In Article 77-4, paragraph (1), the person submitting the return under Article 203-6, paragraph (1) of the Income Tax Act, the return for deduction for dependents and the like of a recipient of public pensions or similar benefits (公的年金等).
Short name set inArticle 77-4, paragraph (1), item (i)· applies only in this paragraph
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 77-4, paragraph (1), item (ii)· applies only in this paragraph
other residentmachine translation
「他の居住者」
A resident other than the person filing the return (申告者) whose spouse, dependent or specified relative (特定親族) someone is treated as being under Article 85, paragraphs (4) to (6) of the Income Tax Act.
Short name set inArticle 77-4, paragraph (1), item (v)· applies only in this item
spouse eligible for special deductionmachine translation
「特別控除対象配偶者」
A spouse for whom the special deduction for spouses under Article 83-2, paragraph (1) of the Income Tax Act is given: one who shares the resident's household budget, has total income of 1.33 million yen or less and is not a claimable spouse (控除対象配偶者), where the resident's own total income is 10 million yen or less, other than a spouse working only in the resident's business as a blue-return family employee or similar person.
Short name set inArticle 77-4, paragraph (1), item (v)· applies only in this item
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 77-4, paragraph (1), item (v)· applies only in this item
payer of a public pension or retirement packagemachine translation
「公的年金等の支払者」
In Article 77-4, paragraphs (3), (4), (6) and (7), the payer of a public pension or retirement package (公的年金等) to whom a recipient submits the return for dependents, etc. (扶養親族等申告書), as Article 203-6, paragraph (7) of the Income Tax Act refers to it.
Short name set inArticle 77-4, paragraph (3)· applies only in this provision and in Article 77-4, paragraphs (4), (6) and (7)
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.