The amount of income taxes to be withheld pursuant to the preceding Article is the amount calculated by multiplying the balance remaining after deducting, from the amount of the public pension or retirement package, the amount that each of the following items prescribes for the category of public pension or retirement package set forth in that item, by a tax rate of 5 percent (or 10 percent, for the portion in excess where that balance for a public pension or retirement package set forth in item (iii) or (vi) exceeds the amount calculated by multiplying 162,500 yen by the number of months to which the amount of that public pension or retirement package relates, and for that balance for a public pension or retirement package set forth in item (vii)):
a public pension or retirement package paid to a Resident who has submitted a return for Dependents, etc. by a recipient of a public pension or retirement package by the person paying the public pension or retirement package via whom that declaration was submitted (excluding those set forth in the following item and item (iii)): the amount calculated by multiplying the total of the following amounts by the number of months to which the amount of that public pension or retirement package relates:
the greater of the amount arrived at by adding 75,000 yen to the amount equivalent to 25 percent of the amount specified by Cabinet Order as the monthly amount of that public pension or retirement package, and 100,000 yen;
当該公的年金等の月割額として政令で定める金額の百分の二十五に相当する金額に七万五千円を加算した金額と十万円とのいずれか多い金額
if that declaration states that the recipient of the public pension or retirement package is a Person with a Disability, 22,500 yen (or 35,000 yen, if it states that the recipient of the public pension or retirement package is a Person with a Particular Disability);
if that declaration states that the recipient of the public pension or retirement package is a widow, 22,500 yen;
if that return states that the recipient of a public pension or retirement package is a single parent, 30,000 yen;
if that declaration states that there is a spouse for withholding deduction (if that spouse for withholding deduction is a person about whom the statement prescribed in Article 203-6, paragraph (3) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) has been made (referred to as a "relative residing outside Japan" in (f) and (g)), limited to a spouse for withholding deduction for whom the documents prescribed in that paragraph have been submitted or presented), 32,500 yen (or 40,000 yen, if it states that the spouse for withholding deduction is a Claimable Elderly Spouse);
当該申告書に源泉控除対象配偶者（当該源泉控除対象配偶者が第二百三条の六第三項（公的年金等の受給者の扶養親族等申告書）に規定する記載がされた者（ヘ及びトにおいて「国外居住親族」という。）である場合には、同項に規定する書類の提出又は提示がされた源泉控除対象配偶者に限る。）がある旨の記載がある場合には、三万二千五百円（当該源泉控除対象配偶者が老人控除対象配偶者である旨の記載がある場合には、四万円）
if that declaration states that there are relatives for withholding deduction (limited to relatives for withholding deduction prescribed in Article 203-6, paragraph (1), item (iv), and, if a relative for withholding deduction is a relative residing outside Japan, limited to a relative for withholding deduction for whom the documents prescribed in paragraph (3) of that Article have been submitted or presented), the amount calculated by multiplying 32,500 yen (or, if it states that there are among those relatives for withholding deduction any specified dependents, elderly dependents, or specified relatives as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) (referred to as "specified relatives" in (f)), 52,500 yen for those specified dependents and specified relatives and 40,000 yen for those elderly dependents) by the number of those relatives for withholding deduction;
当該申告書に源泉控除対象親族（第二百三条の六第一項第四号に規定する源泉控除対象親族に限り、当該源泉控除対象親族が国外居住親族である場合には同条第三項に規定する書類の提出又は提示がされた源泉控除対象親族に限る。）がある旨の記載がある場合には、三万二千五百円（当該源泉控除対象親族のうちに特定扶養親族、老人扶養親族又は第八十四条の二第一項（特定親族特別控除）に規定する特定親族（ヘにおいて「特定親族」という。）がある旨の記載がある場合には、その特定扶養親族及び特定親族については五万二千五百円とし、老人扶養親族については四万円とする。）にその源泉控除対象親族の数を乗じて計算した金額
if that declaration states that there is a Person with a Disability among the spouse in the same household or dependents (if that Person with a Disability is a relative residing outside Japan, limited to a Person with a Disability for whom the documents prescribed in Article 203-6, paragraph (3) have been submitted or presented), the amount calculated by multiplying 22,500 yen (or, if it states that there is a cohabiting Person with a Particular Disability or any other Person with a Particular Disability among that spouse in the same household or those dependents (if that cohabiting Person with a Particular Disability or other Person with a Particular Disability is a relative residing outside Japan, limited to a cohabiting Person with a Particular Disability or other Person with a Particular Disability for whom the documents prescribed in that paragraph have been submitted or presented), 62,500 yen for that cohabiting Person with a Particular Disability and 35,000 yen for that other Person with a Particular Disability) by the number of those Persons with a Disability.
当該申告書に同一生計配偶者又は扶養親族のうちに障害者（当該障害者が国外居住親族である場合には、第二百三条の六第三項に規定する書類の提出又は提示がされた障害者に限る。）がある旨の記載がある場合には、二万二千五百円（当該同一生計配偶者又は扶養親族のうちに同居特別障害者又はその他の特別障害者（当該同居特別障害者又はその他の特別障害者が国外居住親族である場合には、同項に規定する書類の提出又は提示がされた同居特別障害者又はその他の特別障害者に限る。）がある旨の記載がある場合には、その同居特別障害者については六万二千五百円とし、その他の特別障害者については三万五千円とする。）にその障害者の数を乗じて計算した金額
farmers' old-age pension set forth in Article 18, item (i) (Types of Benefits) of the Act on the Farmers Pension Fund, Independent Administrative Agency, and any other public pension or retirement package specified by Cabinet Order (hereinafter referred to as "farmers' old-age pension and similar pensions" in this item and item (v)), paid to a Resident who is paid farmers' old-age pension and similar pensions and who has submitted a return for Dependents, etc. by a recipient of a public pension or retirement package with respect to those farmers' old-age pension and similar pensions, by the person paying those farmers' old-age pension and similar pensions via whom that declaration was submitted: the amount remaining after deducting the amount specified by Cabinet Order from the amount prescribed in the preceding item that would apply if those farmers' old-age pension and similar pensions were the public pension or retirement package set forth in that item;
retirement pension set forth in Article 74, item (i) (Types of Retirement and Other Pension Benefits) of the National Public Officers Mutual Aid Association Act, and any other public pension or retirement package specified by Cabinet Order (hereinafter referred to as "retirement pension and similar pensions" in this item and item (vi)), paid to a Resident who is paid retirement pension and similar pensions and who has submitted a return for Dependents, etc. by a recipient of a public pension or retirement package with respect to that retirement pension and similar pensions, by the person paying that retirement pension and similar pensions via whom that declaration was submitted: the amount remaining after deducting the amount specified by Cabinet Order from the amount prescribed in item (i) that would apply if that retirement pension and similar pensions were the public pension or retirement package set forth in that item;
a public pension or retirement package other than those set forth in the preceding three items and in the following item through item (vii): the amount calculated by multiplying the greater of the amount arrived at by adding 75,000 yen to the amount equivalent to 25 percent of the amount specified by Cabinet Order as the monthly amount of that public pension or retirement package, and 100,000 yen, by the number of months to which the amount of that public pension or retirement package relates;
farmers' old-age pension and similar pensions paid to a Resident who is paid farmers' old-age pension and similar pensions and who has not submitted a return for Dependents, etc. by a recipient of a public pension or retirement package with respect to those farmers' old-age pension and similar pensions, by the person paying those farmers' old-age pension and similar pensions: the amount remaining after deducting the amount specified by Cabinet Order from the amount prescribed in the preceding item that would apply if those farmers' old-age pension and similar pensions were the public pension or retirement package set forth in that item;
retirement pension and similar pensions paid to a Resident who is paid retirement pension and similar pensions and who has not submitted a return for Dependents, etc. by a recipient of a public pension or retirement package with respect to that retirement pension and similar pensions, by the person paying that retirement pension and similar pensions: the amount remaining after deducting the amount specified by Cabinet Order from the amount prescribed in item (iv) that would apply if that retirement pension and similar pensions were the public pension or retirement package set forth in that item;
a pension set forth in Article 35, paragraph (3), item (iii) (Miscellaneous Income) and anything else specified by Cabinet Order (referred to as a "defined-benefit corporate pension or similar pension" in Article 203-6, paragraph (1)): the amount equivalent to 25 percent of the amount of that public pension or retirement package.
第三十五条第三項第三号（雑所得）に掲げる年金その他政令で定めるもの（第二百三条の六第一項において「確定給付企業年金等」という。） その公的年金等の金額の百分の二十五に相当する金額
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Obligation to Withhold Taxes
A person paying, in Japan, a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages)…
居住者に対し国内において第三十五条第三項（公的年金等の定義）に規定する公的年金等（以下この章において「公的年金等」という。）の支払をする者は、その支払の際、その公的年金等について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
Open this provisionAmount of Taxes Withheld
a public pension or retirement package paid to a Resident who has submitted a return for Dependents, etc. by a recipient of a public pension or retirement package by the person paying the public…
公的年金等の受給者の扶養親族等申告書を提出した居住者に対し、その提出の際に経由した公的年金等の支払者が支払う公的年金等（次号及び第三号に掲げるものを除く。） 次に掲げる金額の合計額に当該公的年金等の金額に係る月数を乗じて計算した金額
Open this provisionAmount of Taxes Withheld
farmers' old-age pension set forth in Article 18, item (i) (Types of Benefits) of the Act on the Farmers Pension Fund, Independent Administrative Agency…
独立行政法人農業者年金基金法第十八条第一号（給付の種類）に掲げる農業者老齢年金その他の政令で定める公的年金等（以下この号及び第五号において「農業者老齢年金等」という。）の支払を受ける居住者で当該農業者老齢年金等について公的年金等の受給者の扶養親族等申告書を提出したものに対し…
Open this provisionAmount of Taxes Withheld
retirement pension set forth in Article 74, item (i) (Types of Retirement and Other Pension Benefits) of the National Public Officers Mutual Aid Association Act…
国家公務員共済組合法第七十四条第一号（退職等年金給付の種類）に掲げる退職年金その他の政令で定める公的年金等（以下この号及び第六号において「退職年金等」という。）の支払を受ける居住者で当該退職年金等について公的年金等の受給者の扶養親族等申告書を提出したものに対し…
Open this provisionAmount of Taxes Withheld
a public pension or retirement package other than those set forth in the preceding three items and in the following item through item (vii): the amount calculated by multiplying the greater of the…
前三号及び次号から第七号までに掲げる公的年金等以外の公的年金等 その公的年金等の月割額として政令で定める金額の百分の二十五に相当する金額に七万五千円を加算した金額と十万円とのいずれか多い金額に、当該公的年金等の金額に係る月数を乗じて計算した金額
Open this provisionAmount of Taxes Withheld
farmers' old-age pension and similar pensions paid to a Resident who is paid farmers' old-age pension and similar pensions and who has not submitted a return for Dependents…
農業者老齢年金等の支払を受ける居住者で当該農業者老齢年金等について公的年金等の受給者の扶養親族等申告書を提出していないものに対し、当該農業者老齢年金等の支払者が支払う当該農業者老齢年金等 当該農業者老齢年金等を前号に掲げる公的年金等とした場合における同号に定める金額から政令で定める金額を控除した金額
Open this provisionAmount of Taxes Withheld
retirement pension and similar pensions paid to a Resident who is paid retirement pension and similar pensions and who has not submitted a return for Dependents…
退職年金等の支払を受ける居住者で当該退職年金等について公的年金等の受給者の扶養親族等申告書を提出していないものに対し、当該退職年金等の支払者が支払う当該退職年金等 当該退職年金等を第四号に掲げる公的年金等とした場合における同号に定める金額から政令で定める金額を控除した金額
Open this provisionAmount of Taxes Withheld
a pension set forth in Article 35, paragraph (3), item (iii) (Miscellaneous Income) and anything else specified by Cabinet Order…
第三十五条第三項第三号（雑所得）に掲げる年金その他政令で定めるもの（第二百三条の六第一項において「確定給付企業年金等」という。） その公的年金等の金額の百分の二十五に相当する金額
Open this provisionReturn for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
If a Resident paid a public pension or retirement package (excluding a defined-benefit corporate pension or similar pension) in Japan seeks to receive a deduction of any of the amounts set forth in…
国内において公的年金等（確定給付企業年金等を除く。）の支払を受ける居住者が、第二百三条の三（第一号から第三号までに係る部分に限る。）（徴収税額）の規定による所得税の額の計算において同条第一号ロからトまでに掲げる金額のいずれかの金額の控除を受けようとする場合には…
Open this provisionReturn for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
the names and individual numbers of the relatives for withholding deduction (excluding persons whose estimated amount of total income as prescribed in Article 2, paragraph (1), item (xxx)…
源泉控除対象親族（当該支払を受ける日の属する年の第二条第一項第三十号（定義）に規定する合計所得金額の見積額が八十五万円を超える者を除く。以下この項、第三項及び第七項において同じ。）の氏名及び個人番号（個人番号を有しない者にあつては、氏名）並びに源泉控除対象親族のうちに特定扶養親族…
Open this provisionReturn for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
A Resident who has stated the particulars set forth in paragraph (1), item (vi) in a declaration under that paragraph…
第一項の規定による申告書に同項第六号に掲げる事項の記載をした居住者（前項の規定により当該記載に代えて異動がない旨の記載をした居住者を含む。）は、政令で定めるところにより、当該記載がされた者（前項の規定により当該記載に代えて異動がない旨の記載がされた者を含む。以下この項において同じ。）が当該居住者の親族に該当する旨を証…
Open this provision(Miscellaneous Income)
pensions received based on the provisions of the Fixed-Benefit Corporate Pension Act (if any part of installment deposits contributed based on bylaws provided for in Article 31, item (iii)…
確定給付企業年金法の規定に基づいて支給を受ける年金（第三十一条第三号に規定する規約に基づいて拠出された掛金のうちにその年金が支給される同法第二十五条第一項（加入者）に規定する加入者（同項に規定する加入者であつた者を含む。）の負担した金額がある場合には、その年金の額からその負担した金額のうちその年金の額に対応するものと…
Open this provisionSpecial Deduction for Specified Relatives
If a Resident has any of the relatives aged 19 or older but under 23 whose living expenses are paid from the same resources as the Resident (other than the Resident's spouse) and children placed with…
居住者が生計を一にする年齢十九歳以上二十三歳未満の親族（その居住者の配偶者を除く。）及び児童福祉法第二十七条第一項第三号（都道府県の採るべき措置）の規定により同法第六条の四（定義）に規定する里親に委託された児童（第五十七条第一項（事業に専従する親族がある場合の必要経費の特例等）に規定する青色事業専従者に該当するもので…
Open this provisionResident
「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
Person with a Disability
「障害者」
A person who is usually unable to understand the consequences of their actions because of a mental disability, a blind person, or another person with a mental or physical disability of a kind a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxviii)· applies throughout the law
Person with a Particular Disability
「特別障害者」
A person with a disability whose mental or physical disability is severe, as a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxix)· applies throughout the law
widowmachine translation
「寡婦」
A person who is not a single parent (ひとり親) and who either has not remarried after divorcing her husband, supports a dependant, has total income of 5 million yen or less and has no partner in a relationship equivalent to marriage, or has not remarried after her husband's death (or whose husband is missing, as a Cabinet Order (政令) specifies) and meets the same income and partner conditions.
Defined inArticle 2, paragraph (1), item (xxx)· applies throughout the law
single parentmachine translation
「ひとり親」
A person who is not currently married, or whose spouse is missing and not known to be alive (as a Cabinet Order (政令) specifies), who has a child of the kind the Cabinet Order sets sharing the same household budget, has total income of 5 million yen or less, and has no partner in a relationship equivalent to marriage.
Defined inArticle 2, paragraph (1), item (xxxi)· applies throughout the law
spouse in the same householdmachine translation
「同一生計配偶者」
A resident's spouse who shares the resident's household budget and has total income of 580,000 yen or less, other than a spouse working full-time in the resident's business and paid for it or counted as a family business employee.
Defined inArticle 2, paragraph (1), item (xxxiii)· applies throughout the law
Claimable Elderly Spouse
「老人控除対象配偶者」
A claimable spouse (控除対象配偶者) aged 70 or over.
Defined inArticle 2, paragraph (1), item (xxxiii-3)· applies throughout the law
spouse for withholding deductionmachine translation
「源泉控除対象配偶者」
The spouse of a resident whose total income is 9 million yen or less, who shares the resident's household budget, is not paid as a full-time worker in the resident's business, and has total income of 950,000 yen or less.
Defined inArticle 2, paragraph (1), item (xxxiii-4)· applies throughout the law
dependentmachine translation
「扶養親族」
A relative of a resident other than their spouse, or a child placed with the resident as a foster parent under the Child Welfare Act or an elderly person placed in their care under the Act on Social Welfare for the Elderly, who shares the resident's household budget and has total income of 580,000 yen or less, other than one working full-time in the resident's business.
Defined inArticle 2, paragraph (1), item (xxxiv)· applies throughout the law
specified dependentmachine translation
「特定扶養親族」
A claimable dependent who is aged 19 to 22.
Defined inArticle 2, paragraph (1), item (xxxiv-3)· applies throughout the law
elderly dependentmachine translation
「老人扶養親族」
A claimable dependent who is aged 70 or over.
Defined inArticle 2, paragraph (1), item (xxxiv-4)· applies throughout the law
relative for withholding deductionmachine translation
「源泉控除対象親族」
A claimable dependent, or a relative (other than a spouse) or foster child sharing the resident's household budget who is aged 19 to 22 and has total income of 1 million yen or less, whom the payer of salary or pension takes into account when withholding tax.
Defined inArticle 2, paragraph (1), item (xxxiv-5)· applies throughout the law
cohabiting Person with a Particular Disabilitymachine translation
「同居特別障害者」
A Person with a Particular Disability (特別障害者) who is a resident's spouse in the same household (同一生計配偶者) or dependent (扶養親族) and who usually lives with the resident, the resident's spouse or another relative sharing the resident's household budget, as Article 79, paragraph (3) describes.
Short name set inArticle 85, paragraph (2)· applies only in this provision and in Article 187; Article 194, paragraph (1), item (iii); Article 203-6, paragraph (1), item (v); Article 190, paragraph (1), item (ii), (c); and Article 203-3, paragraph (1), item (i), (g)
public pension or retirement package
「公的年金等」
The pensions listed in Article 35, paragraph (3): public pensions under the national pension and similar schemes, pensions paid by former employers, and defined-benefit corporate pensions and similar.
Short name set inArticle 203-2, paragraph (1)· applies only in this chapter
relative residing outside Japanmachine translation
「国外居住親族」
A person whom a resident receiving public pensions has stated, in the return on dependents filed with the pension payer under Article 203-6 (公的年金等の受給者の扶養親族等申告書), to be a relative who is a Nonresident (非居住者) — a spouse for withholding deduction (源泉控除対象配偶者), a relative for withholding deduction (源泉控除対象親族), or a spouse in the same household or dependent with a disability — including one for whom the resident has instead stated that nothing has changed.
Short name set inArticle 203-3, paragraph (1), item (i), (e)· applies only in this provision and in Article 203-3, paragraph (1), item (i), (f); and Article 203-3, paragraph (1), item (i), (g)
specified relativemachine translation
「特定親族」
A relative of a resident other than the resident's spouse, or a foster child placed with the resident (里親に委託された児童), aged 19 to 22, who shares the resident's household budget, has total income (合計所得金額) of 1.23 million yen or less and is not a claimable dependent (控除対象扶養親族), other than one working full-time in the resident's business and paid for it or counted as a family business employee, as Article 84-2, paragraph (1) describes.
Short name set inArticle 203-3, paragraph (1), item (i), (f)· applies only in this provision
farmers' old-age pension and similar pensionsmachine translation
「農業者老齢年金等」
The farmers' old-age pension under Article 18, item (i) of the Act on the Farmers Pension Fund, Independent Administrative Agency, and other public pensions a Cabinet Order (政令) specifies, treated separately in working out the tax withheld from public pensions.
Short name set inArticle 203-3, paragraph (1), item (ii)· applies only in this item and in Article 203-3, paragraph (1), item (v)
retirement pension and similar pensionsmachine translation
「退職年金等」
The retirement pension under Article 74, item (i) of the National Public Officers Mutual Aid Association Act and other public pensions a Cabinet Order (政令) specifies, treated separately in working out the tax withheld from public pensions.
Short name set inArticle 203-3, paragraph (1), item (iii)· applies only in this item and in Article 203-3, paragraph (1), item (vi)
defined-benefit corporate pension or similar pensionmachine translation
「確定給付企業年金等」
A pension paid out of a defined-benefit corporate pension scheme, as listed in Article 35, paragraph (3), item (iii), or a similar pension a Cabinet Order (政令) names; a quarter of the amount paid is deducted before tax is withheld from it.
Short name set inArticle 203-3, paragraph (1), item (vii)· applies only in this provision and in Article 203-6, paragraph (1)