①A Resident paid severance pay or other such compensation in Japan must, by the time of being paid, 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) (or, if a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes), the locality so designated) for the income taxes on that severance pay or other such compensation, via the person paying that severance pay or other such compensation. In such a case, when submitting a declaration stating that there is other severance pay or other such compensation already paid as prescribed in item (ii), the Resident must attach to that declaration the withholding receipt issued pursuant to Article 226, paragraph (2) (Withholding Receipts) for that other severance pay or other such compensation already paid.

②Severance pay or other such compensation from which income taxes are not required to be withheld and paid over pursuant to Article 200 (Person Paying Severance Pay or Other Such Compensation Exempt from Withholding at the Source) is not included in the severance pay or other such compensation prescribed in the preceding paragraph.

③In the case referred to in paragraph (1), if a declaration under that paragraph is accepted by the person paying the severance pay or other such compensation via whom it is to be submitted, the declaration is deemed to have been submitted to the district director prescribed in that paragraph at the time it was accepted.

④If the person paying the severance pay or other such compensation via whom a declaration under paragraph (1) is to be submitted meets the requirements specified by Cabinet Order, including having taken measures that enable it to properly receive, by electronic or magnetic means (meaning the electronic or magnetic means prescribed in Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters); the same applies in this paragraph), the particulars to be stated in that declaration (referred to as the "required particulars" in this paragraph), a Resident paid severance pay or other such compensation referred to in that paragraph may, in lieu of submitting that declaration, provide the required particulars to that person paying the severance pay or other such compensation by electronic or magnetic means. In such a case, the second sentence of paragraph (2) of that Article applies mutatis mutandis.

⑤For the purpose of applying paragraph (3) in a case where the preceding paragraph applies, the phrase "a declaration" in that paragraph is deemed to be replaced with "the particulars to be stated in a declaration"; the phrase "is accepted by the person paying the severance pay or other such compensation" is deemed to be replaced with "are provided to the person paying the severance pay or other such compensation"; and the phrase "at the time it was accepted" is deemed to be replaced with "at the time they were provided".

⑥A declaration under paragraph (1) is referred to as a declaration on receipt of retirement income.