①If 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 item (i), (b) through (g) of Article 203-3 in calculating the amount of income taxes under that Article (limited to the part concerning items (i) through (iii)) (Amount of Taxes Withheld), 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) (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 public pension or retirement package, via the person paying that public pension or retirement package, by the day before the day on which the Resident is first paid a public pension or retirement package by that payer each year:

②If a declaration under the preceding paragraph is submitted via the person paying the public pension or retirement package 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 person paying the public pension or retirement package in the year preceding that 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 that paragraph, but only if that person paying the public pension or retirement package has obtained the approval of the Commissioner of the National Tax Agency pursuant to Cabinet Order.

③A Resident who has stated the particulars set forth in paragraph (1), item (vi) in a declaration under that paragraph (including a Resident who, pursuant to the preceding paragraph, 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 the preceding paragraph; hereinafter the same applies in this paragraph) 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), that document and a document certifying that the person is a person set forth in (b), (1) of that item).

④In the case referred to in paragraph (1), if a declaration under that paragraph is accepted by the person paying the public pension or retirement package via whom it is to be submitted, the declaration is deemed to have been submitted to the district director prescribed in that paragraph on the day on which it was accepted.

⑤If the person paying the public pension or retirement package 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 a public pension or retirement package referred to in that paragraph may, in lieu of submitting that declaration, provide the required particulars to that person paying the public pension or retirement package by electronic or magnetic means. In such a case, the second sentence of paragraph (2) of that Article applies mutatis mutandis.

⑥For the purpose of applying paragraph (4) 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 public pension or retirement package" is deemed to be replaced with "are provided to the person paying the public pension or retirement package"; and the phrase "the day on which it was accepted" is deemed to be replaced with "the day on which they were provided".

⑦If a person paying a public pension or retirement package who receives a declaration under paragraph (1) keeps, pursuant to Ministry of Finance Order, a book stating the names, individual numbers, and other particulars of the spouse for withholding deduction, the spouse in the same household, the relatives for withholding deduction, and other persons specified by Ministry of Finance Order who are to be stated in that declaration (referred to as the "spouse or relative for withholding deduction and similar persons" in this paragraph) (limited to a book prepared, before the submission of that declaration, upon receiving any of the declarations set forth in the items of Article 198, paragraph (4) from the Resident referred to in paragraph (1) to whom the spouse or relative for withholding deduction and similar persons relate), the Resident is not required, notwithstanding paragraph (1), to state the individual numbers stated in that book in the declaration under that paragraph submitted to that person paying the public pension or retirement package; provided, however, that this does not apply if a name or individual number to be stated in that declaration differs from the name or individual number of the spouse or relative for withholding deduction and similar persons stated in that book.

⑧A declaration under paragraph (1) is referred to as a return for Dependents, etc. by a recipient of a public pension or retirement package.