Article 195Return for Deduction for Dependents, etc. Regarding Secondary Salaries

①If a Resident paid salaries or other wages in Japan by two or more persons paying a salary or other wage expects that the amount calculated pursuant to Cabinet Order as the amount calculated in accordance with Article 28, paragraph (2) (Salary Income) and Article 188 (Calculation of the Amount of Tax Withheld If Social Insurance Premiums and Similar Are Deducted from Salary or Other Wages) for the estimated amount of salary or other wage for the year to be paid by the principal payer of salary will fall short of the total of the amount of the disability deduction, the widow deduction, the single parent deduction, the working student deduction, the spousal deduction or special spousal deduction received for the spouse for withholding deduction, the deduction for Dependents or special deduction for specified relatives received for relatives for withholding deduction, and the basic personal exemption, the Resident may, in that year, 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 the salary or other wage paid by a person paying a salary or other wage other than the principal payer of salary (referred to as a "secondary payer of salary" in this paragraph), via that secondary payer of salary:

②If a declaration under the preceding paragraph is submitted via the person paying the salary or other wage referred to in that paragraph, and the particulars to be stated in that declaration have not changed from the particulars stated in the declaration under that paragraph submitted via that payer in the year preceding that year (or, if the Resident submitted a declaration under the following paragraph via that payer partway through that preceding year, the declaration under the following paragraph last submitted in that preceding year), the Resident may submit a declaration under that paragraph stating that there has been no change, in lieu of the particulars required to be stated under the preceding paragraph.

③If a change arises partway through the year in the particulars stated in a declaration submitted by a Resident under paragraph (1), the Resident must submit a declaration stating the details of that change and other particulars specified by Ministry of Finance Order to the competent district director for the locality for paying over taxes under Article 17 for the income taxes on that salary or other wage, via the person paying the salary or other wage referred to in that paragraph, by the day before the day on which the Resident is first paid a salary or other wage by that payer after the day on which the change arose.

④Beyond what is provided for in the preceding paragraph, the declaration to be made if a Resident who has submitted a declaration under paragraph (1) comes to need to add to the declaration under that paragraph, as the spouse for withholding deduction or a relative for withholding deduction prescribed in item (iii) of that paragraph, the spouse for withholding deduction or a relative for withholding deduction prescribed in paragraph (1), item (vi) of the preceding Article stated in the salary income earner's return for deduction for Dependents, etc. submitted by the Resident in that year, and other matters necessary for the application of that paragraph, are specified by Cabinet Order.

⑤A Resident who has stated the particulars set forth in paragraph (1), item (iv) in a declaration under paragraph (1) or (3) (including a Resident who, pursuant to paragraph (2), has stated that there has been no change in lieu of that statement) must, pursuant to Cabinet Order, submit or present a document certifying that the person about whom that statement has been made (including a person about whom a statement that there has been no change has been made in lieu of that statement pursuant to paragraph (2)) is a relative of the Resident (or, if the person about whom that statement has been made is a relative for withholding deduction referred to in that item and the fact by which that person qualifies as a relative for withholding deduction set forth in that item is that the person is a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b), (1) (Definitions), that document and a document certifying that the person is a person set forth in (b), (1) of that item).

⑥A declaration under paragraph (1) or (3) is referred to as a return for deduction for Dependents, etc. regarding secondary salaries.