第七十三条(給与所得者の扶養控除等申告書の記載事項)
The matters specified by Ministry of Finance Order as prescribed in Article 194, paragraph (1), item (viii) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act are the following matters:
法第百九十四条第一項第八号(給与所得者の扶養控除等申告書)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, domicile (the residence if the person has no domicile in Japan, and the domicile or residence outside Japan if the person has neither domicile nor residence in Japan; the same applies hereinafter in this Chapter) and individual number (for a person who has no individual number, the name and domicile; the same applies hereinafter in this Chapter) of the person who submits the return under Article 194, paragraph (1) of the Act (hereinafter referred to as the "filer" in this paragraph);
法第百九十四条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、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。以下この章において同じ。)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。以下この章において同じ。)
the date of birth and domicile of the spouse for Withholding deduction, and the estimated amount of total income prescribed in Article 2, paragraph (1), item (xxx) (Definitions) of the Act (hereinafter referred to as "total income" in this Chapter);
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(以下この章において「合計所得金額」という。)の見積額
the date of birth, domicile and relationship to the filer of the relative for Withholding deduction, and the estimated amount of total income;
if there is a Person with a Disability among the spouse in the same household (excluding the spouse for Withholding deduction) or Dependents (excluding relatives for Withholding deduction), the domicile of that person and the relationship to the filer (for a spouse in the same household, the domicile), and the estimated amount of total income;
if, among the persons deemed under Article 85, paragraphs (4) to (6) (Time of Determination of Dependents and Similar Persons) of the Act to fall under the spouse in the same household of a Resident other than the filer (hereinafter referred to as the "other Resident" in this item), the spouse prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act whose living expenses are paid from the same resources (hereinafter referred to as the "spouse eligible for special deduction" in this item), or a Dependent or 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 this item), there is a Claimable Spouse or other spouse in the same household of that other Resident (limited to a person 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 other Dependent (limited to a person who falls under the preceding item; the same applies hereinafter in this item), or a specified relative, a statement to that effect, 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 his/her Claimable Spouse or other spouse in the same household, spouse eligible for special deduction, 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
if the return under Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act has been submitted in that year, a statement to that effect;
その年において法第百九十五条第一項(従たる給与についての扶養控除等申告書)の規定による申告書を提出した場合には、その旨
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order as prescribed in Article 194, paragraph (3) of the Act are the following matters:
法第百九十四条第三項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 and individual number of the person who submits the return under Article 194, paragraph (3) of the Act;
法第百九十四条第三項の規定による申告書を提出する者の氏名、住所及び個人番号
the name or corporate name of the payer of the salary or other wage in Article 194, paragraph (1) of the Act through whom the return is to be submitted under paragraph (3) of that Article;
法第百九十四条第三項の規定により経由すべき同条第一項の給与等の支払者の氏名又は名称
the following matters in the case where the person has changed employment in the middle of the year, and in the case where the payer of a secondary salary has become the payer of the primary salary in the middle of the year:
年の中途において再就職した場合及び年の中途において従たる給与の支払者が主たる給与の支払者となつた場合における次に掲げる事項
if there is salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act (hereinafter referred to as "salary or other wage" in this Part) received by the day on which the person came to fall under either of these cases in that year, the name or corporate name of the payer of that salary or other wage (the payer of the primary salary or other wage, if there are two or more payers; the same applies hereinafter in this item), and the location of its office, place of business or other similar place that handled the payment business for that salary or other wage;
the amount of salary or other wage received from the payer of the salary or other wage in (a), and the amount of income tax collected on that salary or other wage pursuant to Article 183, paragraph (1) (Obligation to Withhold Taxes on Salary Income) of the Act;
イの給与等の支払者から支払を受けた給与等の金額及びその給与等について法第百八十三条第一項(給与所得に係る源泉徴収義務)の規定により徴収された所得税の額
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order as prescribed in Article 194, paragraph (6) of the Act are the following matters:
法第百九十四条第六項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 and individual number of the person who submits the return under Article 194, paragraph (6) of the Act;
法第百九十四条第六項の規定による申告書を提出する者の氏名、住所及び個人番号
the name of the payer of the salary or other wage prescribed in Article 194, paragraph (1) of the Act through whom the return is to be submitted pursuant to paragraph (6) of that Article;
法第百九十四条第六項の規定により経由すべき同条第一項に規定する給与等の支払者の氏名又は名称
any other matters for reference.
その他参考となるべき事項
The payer of salary or other wage prescribed in Article 194, paragraph (1) of the Act who has received the salary income earner's return for deduction for Dependents, etc. prescribed in paragraph (8) of that Article is to add the payer's individual number or corporate number to the return.
法第百九十四条第八項に規定する給与所得者の扶養控除等申告書を受理した同条第一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の個人番号又は法人番号を付記するものとする。
第七十三条の二(給与所得者の扶養控除等申告書に添付すべき書類等)
The documents specified by Ministry of Finance Order as prescribed in Article 316-2, paragraph (1) (Submission or Presentation of Documents Relating to a Salary Income Earner's Return for Deduction for Dependents, etc.) of the Order are to be the documents provided for in the items of Article 47-2, paragraph (11) (Documents, etc. to Be Attached to a Final Return Showing Income).
令第三百十六条の二第一項(給与所得者の扶養控除等申告書に関する書類の提出又は提示)に規定する財務省令で定める書類は、第四十七条の二第十一項各号(確定所得申告書に添付すべき書類等)に定める書類とする。
The documents specified by Ministry of Finance Order as prescribed in Article 316-2, paragraph (2) of the Order are to be the documents provided for in the following items according to the categories of relatives residing outside Japan listed in those items (meaning the relatives residing outside Japan prescribed in that paragraph; the same applies hereinafter in this Article).
令第三百十六条の二第二項に規定する財務省令で定める書類は、次の各号に掲げる国外居住親族(同項に規定する国外居住親族をいう。以下この条において同じ。)の区分に応じ当該各号に定める書類とする。
for a relative residing outside Japan listed in Article 316-2, paragraph (2), item (i) or item (ii) of the Order, any of the following documents relating to that relative residing outside Japan that certifies, according to the category of person listed in item (i) or item (ii) of that paragraph, the matter provided for in item (i) or item (ii) of that paragraph (including, where the document is prepared in a foreign language, its translation):
令第三百十六条の二第二項第一号又は第二号に掲げる国外居住親族 当該国外居住親族に係る次に掲げるいずれかの書類であつて、同項第一号又は第二号に掲げる者の区分に応じ同項第一号又は第二号に定める旨を証するもの(当該書類が外国語で作成されている場合には、その翻訳文を含む。)
a copy of a family register supplement or other document issued by the national government or a local government, and a copy of the passport (meaning the passport prescribed in Article 2, item (v) (Definition) of the Immigration Control and Refugee Recognition Act; the same applies in (a) of the following item);
戸籍の附票の写しその他の国又は地方公共団体が発行した書類及び旅券(出入国管理及び難民認定法第二条第五号(定義)に規定する旅券をいう。次号イにおいて同じ。)の写し
a document issued by a foreign government or a local government of a foreign state (limited to one stating the name, date of birth and domicile or residence of the relative residing outside Japan);
外国政府又は外国の地方公共団体が発行した書類(当該国外居住親族の氏名、生年月日及び住所又は居所の記載があるものに限る。)
for a relative residing outside Japan listed in Article 316-2, paragraph (2), item (iii) of the Order, any of the following documents relating to that relative residing outside Japan that certifies that the relative residing outside Japan falls under a relative other than the spouse of the Resident prescribed in that paragraph (including, where the document is prepared in a foreign language, its translation) (where the fact that the relative residing outside Japan falls under a relative for Withholding deduction listed in Article 194, paragraph (1), item (vii) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act is that the relative falls under the persons listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (1) (Definitions) of the Act, both the document that so certifies and any of the documents listed in the items of Article 47-2, paragraph (9) relating to that relative residing outside Japan, issued by a foreign government or a local government of a foreign state, that certifies that the relative residing outside Japan has ceased to have a domicile or residence in Japan by residing in a foreign state with a status corresponding to the status of residence of "Student" in the table of Appended Table I (4) (Status of Residence) of the Immigration Control and Refugee Recognition Act in that foreign state (including, where that document is prepared in a foreign language, its translation)):
令第三百十六条の二第二項第三号に掲げる国外居住親族 当該国外居住親族に係る次に掲げるいずれかの書類であつて、当該国外居住親族が同項に規定する居住者の配偶者以外の親族に該当する旨を証するもの(当該書類が外国語で作成されている場合には、その翻訳文を含む。)(当該国外居住親族の法第百九十四条第一項第七号(給与所得者の扶養控除等申告書)に掲げる源泉控除対象親族に該当する事実が法第二条第一項第三十四号の二ロ(1)(定義)に掲げる者に該当することである場合には、当該証する書類及び外国政府又は外国の地方公共団体が発行した当該国外居住親族に係る第四十七条の二第九項各号に掲げるいずれかの書類であつて、当該国外居住親族が外国における出入国管理及び難民認定法別表第一の四の表(在留資格)の留学の在留資格に相当する資格をもつて当該外国に在留することにより国内に住所及び居所を有しなくなつた旨を証するもの(当該書類が外国語で作成されている場合には、その翻訳文を含む。))
a copy of a family register supplement or other document issued by the national government or a local government, and a copy of the passport;
戸籍の附票の写しその他の国又は地方公共団体が発行した書類及び旅券の写し
a document issued by a foreign government or a local government of a foreign state (limited to one stating the name, date of birth and domicile or residence of the relative residing outside Japan).
外国政府又は外国の地方公共団体が発行した書類(当該国外居住親族の氏名、生年月日及び住所又は居所の記載があるものに限る。)
The documents specified by Ministry of Finance Order as the documents that clarify that living expenses are paid from the same resources, as prescribed in Article 316-2, paragraph (3) of the Order, are to be any of the following documents that clarify that the Resident prescribed in that paragraph made payments to each person, as necessary on each occasion in that year, for the living expenses or educational expenses of the relative residing outside Japan (including, where the document is prepared in a foreign language, its translation).
令第三百十六条の二第三項に規定する生計を一にすることを明らかにする書類として財務省令で定める書類は、次に掲げるいずれかの書類であつて、同項に規定する居住者がその年において国外居住親族の生活費又は教育費に充てるための支払を必要の都度、各人に行つたことを明らかにするもの(当該書類が外国語で作成されている場合には、その翻訳文を含む。)とする。
a document of a financial institution prescribed in Article 2, item (iii) (Definitions) of the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation, or a copy thereof, that clarifies that payment was made from the Resident to the relative residing outside Japan through an exchange transaction carried out by that financial institution;
内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律第二条第三号(定義)に規定する金融機関の書類又はその写しで、当該金融機関が行う為替取引によつて当該居住者から当該国外居住親族に支払をしたことを明らかにするもの
a document of the credit card, etc. purchase intermediary prescribed in Article 47-2, paragraph (6), item (ii), or a copy thereof, that clarifies that the credit card, etc. purchase intermediary has received, or is to receive, from the Resident an amount of money equivalent to the price of the goods or rights, or the consideration for the services, that is to be paid as a result of the relative residing outside Japan presenting or notifying the credit card, etc. prescribed in that item and purchasing goods or rights from a specific seller, or receiving the provision of services for a fee from the specific service provider prescribed in that item;
第四十七条の二第六項第二号に規定するクレジットカード等購入あつせん業者の書類又はその写しで、同号に規定するクレジットカード等を当該国外居住親族が提示し又は通知して、特定の販売業者から商品若しくは権利を購入し、又は同号に規定する特定の役務提供事業者から有償で役務の提供を受けたことにより支払うこととなる当該商品若しくは権利の代金又は当該役務の対価に相当する額の金銭を当該居住者から受領し、又は受領することとなることを明らかにするもの
a document of the electronic payment instruments service provider prescribed in Article 47-2, paragraph (6), item (iii), or a copy thereof, that clarifies that payment was made from the Resident to the relative residing outside Japan through a transfer of an electronic payment instrument prescribed in that item carried out by that electronic payment instruments service provider at the request of the Resident (in the case of a document of a deemed electronic payment instruments service provider prescribed in that item, or a copy thereof, limited to one relating to an electronic payment instrument prescribed in that item that is issued by that deemed electronic payment instruments service provider).
第四十七条の二第六項第三号に規定する電子決済手段等取引業者の書類又はその写しで、当該電子決済手段等取引業者が当該居住者の依頼に基づいて行う同号に規定する電子決済手段の移転によつて当該居住者から当該国外居住親族に支払をしたことを明らかにするもの(同号に規定するみなし電子決済手段等取引業者の書類又はその写しにあつては、当該みなし電子決済手段等取引業者が発行する同号に規定する電子決済手段に係るものに限る。)
The documents specified by Ministry of Finance Order as the documents that clarify that a person falls under the persons listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (3) of the Act, as prescribed in Article 316-2, paragraph (3) of the Order, are to be the documents specified by Ministry of Finance Order prescribed in the preceding paragraph that clarify that the total amount of the payments prescribed in the preceding paragraph made in that year from the Resident prescribed in Article 316-2, paragraph (3) of the Order to each relative residing outside Japan is 380,000 yen or more.
令第三百十六条の二第三項に規定する法第二条第一項第三十四号の二ロ(3)に掲げる者に該当することを明らかにする書類として財務省令で定める書類は、前項に規定する財務省令で定める書類であつて、令第三百十六条の二第三項に規定する居住者から国外居住親族である各人へのその年における前項に規定する支払の金額の合計額が三十八万円以上であることを明らかにするものとする。
第七十四条(従たる給与についての扶養控除等申告書の記載事項)
The matters specified by Ministry of Finance Order as prescribed in Article 195, paragraph (1), item (v) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act are the following:
法第百九十五条第一項第五号(従たる給与についての扶養控除等申告書)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, domicile and individual number of the person who submits the return under Article 195, paragraph (1) of the Act (hereinafter referred to as the "filer" in this paragraph);
法第百九十五条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、住所及び個人番号
the date of birth, domicile and estimated amount of total income of the spouse for Withholding deduction;
源泉控除対象配偶者の生年月日、住所及びその合計所得金額の見積額
the date of birth, domicile, relationship to the filer and estimated amount of total income of the relative for Withholding deduction;
the name of the payer of the primary salary or other wage prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act, the estimated amount of revenue from salary or other wage to be paid by that payer during that year, the amount obtained by deducting from that estimated amount the estimated amount of the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act and the estimated amount of 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 that are to be deducted from that salary or other wage, and the total amount of the amounts equivalent to the amount of disability deduction, widow deduction, single parent deduction and working student deduction recognized for the filer, the amount of spousal deduction or special spousal deduction to be claimed for the spouse for Withholding deduction, the amount of deduction for Dependents or special deduction for specified relatives to be claimed for the relative for Withholding deduction, and the amount of basic personal exemption;
法第百九十四条第一項(給与所得者の扶養控除等申告書)に規定する主たる給与等の支払者の氏名又は名称並びにその支払者からその年中に支払を受けるべき給与等の収入金額の見積額、当該見積額から当該給与等から控除される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の金額の見積額及び法第七十五条第二項(小規模企業共済等掛金控除)に規定する小規模企業共済等掛金の額の見積額を控除した金額並びに申告者につき認められる障害者控除の額、寡婦控除の額、ひとり親控除の額、勤労学生控除の額、源泉控除対象配偶者について控除を受ける配偶者控除の額又は配偶者特別控除の額、源泉控除対象親族について控除を受ける扶養控除の額又は特定親族特別控除の額及び基礎控除の額に相当する金額の合計額
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order as prescribed in Article 195, paragraph (3) of the Act are the following:
法第百九十五条第三項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 and individual number of the person who submits the return under Article 195, paragraph (3) of the Act;
法第百九十五条第三項の規定による申告書を提出する者の氏名、住所及び個人番号
the name of the payer of the secondary salary or other wage prescribed in Article 195, paragraph (1) of the Act through whom the return is to be submitted pursuant to paragraph (3) of that Article;
法第百九十五条第三項の規定により経由すべき同条第一項に規定する従たる給与等の支払者の氏名又は名称
any other matters for reference.
その他参考となるべき事項
The payer of secondary salary or other wage prescribed in Article 195, paragraph (1) of the Act who has received the return for deduction for Dependents, etc. regarding secondary salaries prescribed in paragraph (6) of that Article is to add the payer's individual number or corporate number to the return.
法第百九十五条第六項に規定する従たる給与についての扶養控除等申告書を受理した同条第一項に規定する従たる給与等の支払者は、当該申告書に、当該従たる給与等の支払者の個人番号又は法人番号を付記するものとする。
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)
credit card, etc.machine translation
「クレジットカード等」
In Article 47-2, paragraph (6), item (ii) and paragraph (8), item (ii), a card or other object, or a number, symbol or other code, that lets the holder buy goods or rights from particular sellers, or receive paid services from particular service providers, by showing or quoting it, as a credit card purchase intermediary (クレジットカード等購入あつせん業者) issues it to its customers.
Short name set inArticle 47-2, paragraph (6), item (ii)· applies only in this item and in Article 47-2, paragraph (8), item (ii)
deemed electronic payment instruments service providermachine translation
「みなし電子決済手段等取引業者」
In Article 47-2, paragraph (6), item (iii) and paragraph (8), item (iii), an issuer of electronic payment instruments (電子決済手段) that Article 62-8, paragraph (2) of the Payment Services Act treats as an electronic payment instruments service provider (電子決済手段等取引業者) when it carries on that business itself under paragraph (1) of that Article.
Short name set inArticle 47-2, paragraph (6), item (iii)· applies only in this item and in Article 47-2, paragraph (8), item (iii)
electronic payment instrumentmachine translation
「電子決済手段」
Any of these: property value (財産的価値) recorded electronically as a currency-denominated asset (通貨建資産) that can be used to pay unspecified persons for goods or services, can be bought from and sold to unspecified persons, and can be transferred by an electronic data processing system, other than securities, electronically recorded monetary claims, prepaid payment instruments and the like a Cabinet Office Order (内閣府令) sets; property value that can be exchanged with unspecified persons for such value and transferred the same way; specified trust beneficial interests (特定信託受益権); and anything a Cabinet Office Order sets as equivalent to these.
Short name set inArticle 47-2, paragraph (6), item (iii)· applies only in this item and in Article 47-2, paragraph (8), item (iii)
electronic payment instruments service providermachine translation
「電子決済手段等取引業者」
In Article 47-2, paragraphs (6) and (8), an electronic payment instruments service provider as Article 2, paragraph (12) of the Payment Services Act defines it, including a person deemed one under Article 62-8, paragraph (2) of that Act (みなし電子決済手段等取引業者).
Short name set inArticle 47-2, paragraph (6), item (iii)· applies only in this item and in Article 47-2, paragraph (8), item (iii)
filermachine translation
「申告者」
In Article 73, paragraph (1), the person submitting the return under Article 194, paragraph (1) of the Income Tax Act, the return for deduction for dependents, etc. of an employee.
Short name set inArticle 73, 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 73, paragraph (1), item (ii)· applies only in this chapter
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 73, 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 73, 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 73, paragraph (1), item (v)· applies only in this item
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
relative residing outside Japanmachine translation
「国外居住親族」
In Article 73-2, a relative living outside Japan whom a resident has stated, in the matters Article 194, paragraph (1), item (vii) of the Income Tax Act requires, on a salary income earner's return for deduction for dependents, etc. (給与所得者の扶養控除等申告書), as paragraph (5) of that Article defines it.
Defined inArticle 73-2, paragraph (2)· applies only in this article
passportmachine translation
「旅券」
A passport as defined in Article 2, item (v) of the Immigration Control and Refugee Recognition Act: a passport, refugee travel document or other certificate in place of a passport (including a travel certificate issued by a Japanese consular officer) issued by the Japanese government, a foreign government Japan recognizes or a competent international organization, or an equivalent document issued by a competent authority of a region a Cabinet Order (政令) designates.
Defined inArticle 73-2, paragraph (2), item (i), (a)· applies only in this provision and in Article 73-2, paragraph (2), item (ii), (a)
filermachine translation
「申告者」
In Article 74, paragraph (1), the person submitting the return under Article 195, paragraph (1) of the Income Tax Act, the return for deduction for dependents, etc. for a secondary salary.
Short name set inArticle 74, paragraph (1), item (i)· applies only in this paragraph
family register
戸籍
The public record of who a person is related to by birth, marriage and adoption. One is made for each married couple and their children who share their surname, where they set their registered domicile (本籍); when a new register is made for a person married to a foreign national (外国人) or with no spouse, it is made for that person and their children who share their surname (Family Register Act, Article 6). The mayor of the municipality (in Tokyo's special wards and the wards of designated cities, the ward mayor) administers this work unless the Act provides otherwise (Articles 1 and 4). Besides the registered domicile, it records for each person their name and its reading, date of birth, why and when they entered the register, their parents and, for an adopted child, their adoptive parents, whether they are husband and wife, and the register they came from, among other things (Article 13). Entries are made on a notification (届出) — of a birth, a marriage, a divorce or a death, for example (Articles 49, 74, 76 and 86) — or on a report, an application, a court decision and a few other grounds (Article 15). When a marriage between a Japanese national and a foreign national is notified, a new family register is made for the Japanese national, not for the couple, unless the Japanese national already heads a register of their own (Article 6 and Article 16, paragraph (3)). A foreign national who lives in a municipality as a mid- to long-term resident (中長期在留者), a special permanent resident (特別永住者) or in one of a few other categories is recorded in that municipality's resident record (住民票): instead of the family register entry a Japanese resident's record carries, it states their nationality, and for a mid- to long-term resident their status of residence (在留資格) and period of stay (Residential Basic Book Act, Article 30-45). A foreign national in none of those categories is not recorded there (Article 39).
Written by AI using Family Register Act, Arts. 1, 4, 6, 13, 15, 16, 49, 74, 76, 86 and Residential Basic Book Act, Arts. 7, 30-45, 39 as a reference.