Article 95-2Consent to Provision of Withholding Receipts by Electronic or Magnetic Means
第九十五条の二（源泉徴収票に係る電磁的方法による提供の承諾）
A person who pays salary or other wage, severance pay or other such compensation, or a public pension or retirement package prescribed in Article 353, paragraph (1) of the Order (Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in Withholding Receipts, etc.) must, pursuant to Article 353, paragraph (1) of the Order, in advance, show the following matters to the person receiving the payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package, and obtain the consent in writing or by electronic or magnetic means prescribed in that paragraph.
令第三百五十三条第一項（源泉徴収票に記載すべき事項の電磁的方法による提供の承諾等）に規定する給与等、退職手当等又は公的年金等の支払をする者は、同項の規定により、あらかじめ、当該給与等、退職手当等又は公的年金等の支払を受ける者に対し、次に掲げる事項を示し、同項に規定する書面又は電磁的方法による承諾を得なければならない。
among the methods set forth in the items of Article 92-2, paragraph (1) (Electronic or Magnetic Means for Provision of Matters to Be Stated in Notices of Payment), the one used by the person paying that salary or other wage, severance pay or other such compensation, or public pension or retirement package;
第九十二条の二第一項各号（支払通知書に記載すべき事項の提供に係る電磁的方法）に掲げる方法のうち当該給与等、退職手当等又は公的年金等の支払をする者が使用するもの
the method of recording the information to be provided in the recipient file.
Where a person who pays salary or other wage prescribed in Article 353, paragraph (1) of the Order seeks to obtain the consent under the preceding paragraph from the person receiving the payment of that salary or other wage, and gives notice that, if no reply stating that the person does not give the consent has been received by the deadline set by the person making the payment, the consent will be deemed to have been given, and no such reply has been received from the person receiving the payment by that deadline, the consent is deemed to have been obtained.
令第三百五十三条第一項に規定する給与等の支払をする者が、当該給与等の支払を受ける者から前項の規定による承諾を得ようとする場合において、当該支払をする者が定める期限までに当該承諾をしない旨の回答がないときは当該承諾があつたものとみなす旨の通知をし、当該期限までに当該支払を受ける者から当該回答がなかつたときは、当該承諾を得たものとみなす。
Read this with the articles around it
recipient filemachine translation
「受信者ファイル」
A file kept solely for the use of the recipient (受信者) of information provided by electronic means.
Defined inArticle 92-2, paragraph (1), item (i), (a)· applies only in this article and in Article 92-3, paragraph (1), item (ii); and Article 95-2, paragraph (1), item (ii)
information to be providedmachine translation
「記載情報」
The information to be provided that is sent over a telecommunications line from the computer of the sender or the sender's agent to that of the recipient or the recipient's agent and recorded in a file kept for the recipient alone.
Short name set inArticle 92-2, paragraph (1), item (i), (a)· applies only in this article and in Article 92-3, paragraph (1), item (ii); and Article 95-2, paragraph (1), item (ii)