第七十四条の二（従たる給与についての扶養控除等申告書に添付すべき書類等）
The provisions of Article 73-2, paragraph (2) (Documents, etc. to Be Attached to a Salary Income Earner's Return for Deduction for Dependents, etc.) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-2 (Submission or Presentation of Documents Concerning Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Order. In this case, in Article 73-2, paragraph (2), the phrase "relative residing outside Japan (meaning the relative residing outside Japan prescribed in that paragraph; the same applies hereinafter in this Article)" is deemed to be replaced with "person for whom the entry prescribed in Article 318-2 (Submission or Presentation of Documents Concerning Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Order has been made"; the phrase "relative residing outside Japan listed in Article 316-2, paragraph (2), item (i) or (ii) of the Order" is deemed to be replaced with "person for whom the entry listed in Article 318-2, item (i) of the Order has been made"; the phrase "that relative residing outside Japan" is deemed to be replaced with "that person for whom the entry has been made"; the phrase "item (i) or (ii) of that paragraph, according to the category of persons listed in item (i) or (ii) of that paragraph" is deemed to be replaced with "that item"; the phrase "relative residing outside Japan listed in Article 316-2, paragraph (2), item (iii) of the Order" is deemed to be replaced with "person for whom the entry listed in Article 318-2, item (ii) of the Order has been made"; the phrase "Resident prescribed in that paragraph" is deemed to be replaced with "Resident prescribed in that Article"; and the phrase "Article 194, paragraph (1), item (vii) (Salary Income Earner's Return for Deduction for Dependents, etc.)" is deemed to be replaced with "Article 195, paragraph (1), item (iv) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries)".
第七十三条の二第二項（給与所得者の扶養控除等申告書に添付すべき書類等）の規定は、令第三百十八条の二（従たる給与について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について準用する。この場合において、同項中「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。）」とあるのは「令第三百十八条の二（従たる給与についての扶養控除等申告書に関する書類の提出又は提示）に規定する記載がされた者」と、「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」とあるのは「第三百十八条の二第一号に掲げる記載がされた者」と、「当該国外居住親族」とあるのは「当該記載がされた者」と、「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」とあるのは「同号」と、「第三百十六条の二第二項第三号に掲げる国外居住親族」とあるのは「第三百十八条の二第二号に掲げる記載がされた者」と、「同項に規定する居住者」とあるのは「同条に規定する居住者」と、「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）」とあるのは「第百九十五条第一項第四号（従たる給与についての扶養控除等申告書）」と読み替えるものとする。
Article 74-3Matters to Be Stated in Salary Income Earner's Return for Spousal Deduction, etc.
第七十四条の三（給与所得者の配偶者控除等申告書の記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 195-2, paragraph (1), item (iv) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act are the following matters:
法第百九十五条の二第一項第四号（給与所得者の配偶者控除等申告書）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 and domicile of the person who submits the return under Article 195-2, paragraph (1) of the Act;
法第百九十五条の二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
the date of birth and domicile of the Claimable Spouse or of the spouse whose living expenses are paid from the same resources, prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act;
控除対象配偶者又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の生年月日及び住所
the amount equivalent to the amount of spousal deduction or the amount of special spousal deduction calculated in accordance with the provisions of Article 83 (Spousal Deduction) or Article 83-2 of the Act, according to the total income of the Claimable Spouse or of the spouse set forth in the preceding item or the estimated amount thereof, and the basis for the calculation;
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 195-2, 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.
法第百九十五条の二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。
第七十四条の四（給与所得者の配偶者控除等申告書に添付すべき書類等）
The provisions of Article 47-2, paragraph (5) (Documents, etc. to Be Attached to Final Return Showing Income) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-3, item (i) (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Spousal Deduction, etc.) of the Order, and the provisions of Article 47-2, paragraph (6) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-3, item (ii) of the Order, respectively. In this case, in Article 47-2, paragraph (5), the phrase "relating to the persons listed in (a) or (b) of that item" is deemed to be replaced with "relating to the Claimable Spouse or the spouse for whom the entry prescribed in Article 318-3 (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Spousal Deduction, etc.) of the Order has been made"; the phrase "the effect prescribed in (a) or (b) of that item, according to the category of persons listed in (a) or (b) of that item" is deemed to be replaced with "the effect that the Claimable Spouse or the spouse falls under a spouse of that Resident"; the phrase "persons listed in Article 262, paragraph (3), item (i), (a) or (b) of the Order" is deemed to be replaced with "that Claimable Spouse or spouse"; in Article 47-2, paragraph (6), the phrase "the Resident in that paragraph" is deemed to be replaced with "the Resident prescribed in Article 318-3 of the Order"; the phrase "Person with a Disability residing outside Japan or spouse residing outside Japan prescribed in that paragraph (hereinafter referred to as "Person with a Disability, etc. residing outside Japan" in this paragraph)" is deemed to be replaced with "Claimable Spouse or spouse for whom the entry prescribed in Article 318-3 of the Order has been made"; and the phrases "each person" and "that Person with a Disability, etc. residing outside Japan" are deemed to be replaced with "that Claimable Spouse or spouse".
第四十七条の二第五項（確定所得申告書に添付すべき書類等）の規定は令第三百十八条の三第一号（給与所得者の配偶者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について、第四十七条の二第六項の規定は令第三百十八条の三第二号に規定する財務省令で定める書類について、それぞれ準用する。この場合において、第四十七条の二第五項中「同号イ又はロに掲げる者に係る」とあるのは「令第三百十八条の三（給与所得者の配偶者控除等申告書に関する書類の提出又は提示）に規定する記載がされた控除対象配偶者又は配偶者に係る」と、「同号イ又はロに掲げる者の区分に応じ同号イ又はロに定める旨」とあるのは「その控除対象配偶者又は配偶者が当該居住者の配偶者に該当する旨」と、「令第二百六十二条第三項第一号イ又はロに掲げる者」とあるのは「その控除対象配偶者又は配偶者」と、同条第六項中「同項の」とあるのは「令第三百十八条の三に規定する」と、「同項に規定する国外居住障害者又は国外居住配偶者（以下この項において「国外居住障害者等」という。）」とあるのは「同条に規定する記載がされた控除対象配偶者又は配偶者」と、「各人」とあり、及び「当該国外居住障害者等」とあるのは「その控除対象配偶者又は配偶者」と、それぞれ読み替えるものとする。
第七十四条の五（給与所得者の特定親族特別控除申告書の記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 195-3, paragraph (1), item (iii) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act are the following matters:
法第百九十五条の三第一項第三号（給与所得者の特定親族特別控除申告書）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 195-3, paragraph (1) of the Act (hereinafter referred to as the "filer" in the following item);
法第百九十五条の三第一項の規定による申告書を提出する者（次号において「申告者」という。）の氏名及び住所
the date of birth, domicile and relationship to the filer of 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 the following item);
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（次号において「特定親族」という。）の生年月日、住所及び申告者との続柄
the amount equivalent to the amount of special deduction for specified relatives calculated in accordance with the provisions of Article 84-2 of the Act, according to the total income of the specified relative or the estimated amount thereof, and the basis for the calculation;
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 195-3, 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.
法第百九十五条の三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。
第七十四条の六（給与所得者の特定親族特別控除申告書に添付すべき書類等）
The provisions of Article 47-2, paragraph (7) (Documents, etc. to Be Attached to Final Return Showing Income) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-4, item (i) (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Order, and the provisions of Article 47-2, paragraph (8) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 318-4, item (ii) of the Order, respectively. In this case, in Article 47-2, paragraph (7), the phrase "dependent relative, etc. residing outside Japan prescribed in the portion of that paragraph other than the items (hereinafter referred to as "dependent relative, etc. residing outside Japan" in this paragraph and the following paragraph)" is deemed to be replaced with "specified relative prescribed in Article 318-4 (Submission or Presentation of Documents Concerning Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Order, for whom the entry prescribed in that Article has been made (hereinafter referred to as "specified relative" in this paragraph and the following paragraph)"; the phrase "the dependent relative, etc. residing outside Japan falls under a relative other than the spouse of the Resident in Article 262, paragraph (4) of the Order" is deemed to be replaced with "the specified relative falls under a relative other than the spouse of the Resident prescribed in Article 318-4 of the Order"; in item (ii) of Article 47-2, paragraph (7), the phrase "dependent relative, etc. residing outside Japan" is deemed to be replaced with "specified relative"; in Article 47-2, paragraph (8), the phrase "the Resident in that paragraph" is deemed to be replaced with "the Resident prescribed in Article 318-4 of the Order"; the phrase "of the dependent relative, etc. residing outside Japan" is deemed to be replaced with "of the specified relative for whom the entry prescribed in Article 318-4 of the Order has been made"; and in the items of Article 47-2, paragraph (8), the phrase "dependent relative, etc. residing outside Japan" is deemed to be replaced with "specified relative".
第四十七条の二第七項（確定所得申告書に添付すべき書類等）の規定は令第三百十八条の四第一号（給与所得者の特定親族特別控除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について、第四十七条の二第八項の規定は令第三百十八条の四第二号に規定する財務省令で定める書類について、それぞれ準用する。この場合において、第四十七条の二第七項中「同項各号列記以外の部分に規定する国外居住扶養親族等（以下この項及び次項において「国外居住扶養親族等」という。）」とあるのは「令第三百十八条の四（給与所得者の特定親族特別控除申告書に関する書類の提出又は提示）に規定する記載がされた同条に規定する特定親族（以下この項及び次項において「特定親族」という。）」と、「国外居住扶養親族等が同条第四項の」とあるのは「特定親族が同条に規定する」と、同項第二号中「国外居住扶養親族等」とあるのは「特定親族」と、同条第八項中「同項の」とあるのは「令第三百十八条の四に規定する」と、「国外居住扶養親族等の」とあるのは「同条に規定する記載がされた特定親族の」と、同項各号中「国外居住扶養親族等」とあるのは「特定親族」と、それぞれ読み替えるものとする。
Article 74-7Matters to Be Stated in Salary Income Earner's Return for Basic Personal Exemption
第七十四条の七（給与所得者の基礎控除申告書の記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 195-4, paragraph (1), item (iii) (Salary Income Earner's Return for Basic Personal Exemption) of the Act are the following matters:
法第百九十五条の四第一項第三号（給与所得者の基礎控除申告書）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 195-4, paragraph (1) of the Act (hereinafter referred to as the "filer" in the following item);
法第百九十五条の四第一項の規定による申告書を提出する者（次号において「申告者」という。）の氏名及び住所
the amount equivalent to the amount of basic personal exemption calculated in accordance with the provisions of Article 86 (Basic Personal Exemption) of the Act, according to the estimated amount of the filer's total income, and the basis for the calculation;
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 195-4, 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.
法第百九十五条の四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。
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。
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)
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
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
filermachine translation
「申告者」
In Article 74-5, paragraph (1), items (i) and (ii), the person submitting the return under Article 195-3, paragraph (1) of the Income Tax Act, the return of an employee for the special deduction for specified relatives.
Short name set inArticle 74-5, paragraph (1), item (i)· applies only in this provision and in Article 74-5, paragraph (1), item (ii)
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 74-5, paragraph (1), item (ii)· applies only in this provision and in Article 74-5, paragraph (1), item (iii)
filermachine translation
「申告者」
In Article 74-7, paragraph (1), items (i) and (ii), the person submitting the return under Article 195-4, paragraph (1) of the Income Tax Act, the return of an employee for the basic deduction.
Short name set inArticle 74-7, paragraph (1), item (i)· applies only in this provision and in Article 74-7, paragraph (1), item (ii)
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