If a Resident paid a salary or other wage in Japan seeks to receive a deduction in respect of the social insurance premiums, small enterprise-based mutual aid premiums and similar payments, new life insurance premiums, old life insurance premiums, nursing care and medical insurance premiums, new individual annuity insurance premiums, old individual annuity insurance premiums, or earthquake insurance premiums prescribed in item (ii), (b) 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:
国内において給与等の支払を受ける居住者は、第百九十条（年末調整）に規定する過不足の額の計算上、同条第二号ロに規定する社会保険料、小規模企業共済等掛金、新生命保険料、旧生命保険料、介護医療保険料、新個人年金保険料、旧個人年金保険料又は地震保険料に係る控除を受けようとする場合には、その給与等の支払者（二以上の給与等の支払者から給与等の支払を受ける場合には、主たる給与等の支払者）からその年最後に給与等の支払を受ける日の前日までに、次に掲げる事項を記載した申告書を、当該給与等の支払者を経由して、その給与等に係る所得税の第十七条（源泉徴収に係る所得税の納税地）の規定による納税地の所轄税務署長に提出しなければならない。
the name of that person paying the salary or other wage;
当該給与等の支払者の氏名又は名称
the amount of social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) (excluding those deducted from salaries or other wages) and the amount of small enterprise-based mutual aid premiums and similar payments as prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-Based Mutual Aid Premiums and Similar Payments) (excluding those deducted from salaries or other wages), paid during the year;
the amount that would be deducted if those provisions applied to the amount of new life insurance premiums and the amount of old life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction), the amount of nursing care and medical insurance premiums prescribed in paragraph (2) of that Article, the amount of the new individual pension insurance premium and the amount of the old individual pension insurance premium prescribed in paragraph (3) of that Article, and the amount of earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction), paid during the year;
any other particulars specified by Ministry of Finance Order.
その他財務省令で定める事項
A Resident submitting a declaration under the preceding paragraph must, pursuant to Cabinet Order, submit or present a document certifying payment of the amount of social insurance premiums prescribed in item (ii) of that paragraph (limited to those set forth in Article 74, paragraph (2), item (v)) or the amount of small enterprise-based mutual aid premiums and similar payments prescribed in item (ii) of the preceding paragraph, or the amount of new life insurance premiums, the amount of old life insurance premiums, the amount of nursing care and medical insurance premiums, the amount of new individual annuity insurance premiums, the amount of old individual annuity insurance premiums, or the amount of earthquake insurance premiums prescribed in item (iii) of that paragraph, paid during the year.
A declaration under paragraph (1) is referred to as a salary income earner's return for insurance premium deduction.
第一項の規定による申告書は、給与所得者の保険料控除申告書という。
Read this with the articles around it
in Japan
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
withholding
「源泉徴収」
Collecting income tax at source when making a payment and paying it over to the government, under Part IV, Chapters I to VI of this Act.
Defined inArticle 2, paragraph (1), item (xlv)· applies throughout the law
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 76, paragraph (2)· applies only in this paragraph
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 76, paragraph (3)· applies only in this paragraph
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inArticle 183, paragraph (1)· applies only in this chapter
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.