①If a Resident paid a salary or other wage in Japan seeks to receive a deduction of the amount equivalent to the spousal deduction or the special spousal deduction set forth in item (ii), (d) of Article 190 (Year-End Adjustment) in calculating the amount of the excess or shortfall prescribed in that Article, the Resident must submit a declaration stating the following particulars to the competent district director for the locality for paying over taxes under Article 17 (Locality for Paying Over Withholding Tax) for the income taxes on that salary or other wage, via the person paying that salary or other wage (or, if the Resident is paid salaries or other wages by two or more persons paying a salary or other wage, the principal payer of salary), by the day before the day on which the Resident is paid the last salary or other wage for the year by that payer:

②A Resident who has stated in a declaration under the preceding paragraph that the Claimable Spouse or the spouse prescribed in item (iii) of that paragraph is a Nonresident must, pursuant to Cabinet Order, submit or present a document certifying that the person about whom that statement has been made is the spouse of the Resident and a document showing that the living expenses of the person about whom that statement has been made are paid from the same resources as the Resident.

③A declaration under paragraph (1) is referred to as a salary income earner's return for spousal deduction, etc.