Notwithstanding paragraph (1) of the preceding Article, if a Resident who has salary income for the year and who is to be paid a salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income) (hereinafter referred to as a "salary or other wage" in this paragraph) amounting to 20,000,000 yen or less in the year falls under one of the following items, that Resident is not required to file a return pursuant to paragraph (1) of the preceding Article as regards income taxes on taxable gross income and taxable timber income for the year; provided, however, that this does not apply if the Resident makes available real property or other assets for use in the business of the person paying the salary or other wage constituting the Resident's salary income and is paid a consideration for this, nor does it apply in any other case prescribed by Cabinet Order:
the Resident's is paid the salary or other wage by a single person; all of the salary or other wage has been or is required to be subject to the withholding of income taxes as under Article 183 (Obligation to Withhold Taxes from Salary Income) or Article 190 (Year-End Adjustments); and the sum total of the Resident's interest income, dividend income, real property income, business income, timber income, capital gains, occasional income, and miscellaneous income (hereinafter referred to as the "income other than salary income and retirement income" in this paragraph) for the year is 200,000 yen or less;
the Resident is paid the salary or other wage by two or more persons; all of the salary or other wage has been or is required to be subject to the withholding of income taxes as under Article 183 or Article 190; and the Resident falls under either (a) or (b):
the sum total of the salary or other wage constituting salary income for the year which the Resident is paid by the person paying a secondary salary or other wage as prescribed in Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) and the Resident's income other than salary income and retirement income for the year is 200,000 yen or less;
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）に規定する従たる給与等の支払者から支払を受けるその年分の給与所得に係る給与等の金額とその年分の給与所得及び退職所得以外の所得金額との合計額が二十万円以下であるとき。
the salary or other wage constituting the Resident's salary income for the year is not more than the sum total of 1,500,000 yen and the amount of the social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, disability deduction, widow deduction, single parent deduction, working student deduction, spousal deduction, special spousal deduction, deduction for Dependents, and special deduction for specified relatives; and income other than salary income and retirement income for the year is 200,000 yen or less, other than in a case that falls under (a).
イに該当する場合を除き、その年分の給与所得に係る給与等の金額が百五十万円と社会保険料控除の額、小規模企業共済等掛金控除の額、生命保険料控除の額、地震保険料控除の額、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、配偶者控除の額、配偶者特別控除の額、扶養控除の額及び特定親族特別控除の額との合計額以下で、かつ、その年分の給与所得及び退職所得以外の所得金額が二十万円以下であるとき。
Notwithstanding paragraph (1) of the preceding Article, if a Resident who has retirement income for the year falls under one of the following items, the Resident is not required to file a return under paragraph (1) of the preceding Article for income taxes on taxable retirement income for the year:
all of the Resident's severance pay or other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income) (hereinafter referred to as "severance pay or other such compensation" in this paragraph) which constitutes retirement income for the year has been or is required to be subject to the withholding of income taxes pursuant to the provisions of Article 199 (Obligation to Withhold Taxes from Retirement Income) or Article 201, paragraph (1) (Tax Withheld from Retirement Income);
the amount of income taxes calculated when Article 89 (Tax Rates) is applied for the year's taxable retirement income is not more than the amount of income taxes that have been or are required to be Withheld from the severance pay or other such compensation that constitutes retirement income for the year, other than in a case that falls under the preceding item.
If a Resident who has miscellaneous income from public pensions or retirement packages as prescribed in Article 35, paragraph (3) (Miscellaneous Income) (hereinafter referred to as "public pensions or retirement packages" in this Article) in the year, and whose revenue from public pensions or retirement packages during the year is four million yen or less, has had or is required to have income tax collected pursuant to the provisions of Article 203-2 (Obligation to Withhold Tax on Public Pensions or Retirement Packages) on all of those public pensions or retirement packages (excluding those to which the provisions of Article 203-7 (Public Pensions or Retirement Packages Not Subject to Withholding) apply), and the Resident's income for the year other than miscellaneous income from public pensions or retirement packages (meaning the sum total of the amounts of interest income, dividend income, real property income, business income, salary income, timber income, capital gains, occasional income, and miscellaneous income other than miscellaneous income from public pensions or retirement packages) is 200,000 yen or less, the Resident is not required to file a return under paragraph (1) of the preceding Article for the income taxes on the taxable gross income or taxable timber income for the year, notwithstanding the provisions of that paragraph.
その年において第三十五条第三項（雑所得）に規定する公的年金等（以下この条において「公的年金等」という。）に係る雑所得を有する居住者で、その年中の公的年金等の収入金額が四百万円以下であるものが、その公的年金等の全部（第二百三条の七（源泉徴収を要しない公的年金等）の規定の適用を受けるものを除く。）について第二百三条の二（公的年金等に係る源泉徴収義務）の規定による所得税の徴収をされた又はされるべき場合において、その年分の公的年金等に係る雑所得以外の所得金額（利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、山林所得の金額、譲渡所得の金額、一時所得の金額及び公的年金等に係る雑所得以外の雑所得の金額の合計額をいう。）が二十万円以下であるときは、前条第一項の規定にかかわらず、その年分の課税総所得金額又は課税山林所得金額に係る所得税については、同項の規定による申告書を提出することを要しない。