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A person who withholds and pays over income taxes pursuant to the provisions of Chapter I through the preceding Chapter (Withholding) must attach a statement specified by Ministry of Finance Order to the payment form prescribed in Article 34, paragraph (1) (Payment Procedures) of the Act on General Rules for National Taxes at the time of payment.
第一章から前章まで（源泉徴収）の規定により所得税を徴収して納付する者は、その納付の際、国税通則法第三十四条第一項（納付の手続）に規定する納付書に財務省令で定める計算書を添附しなければならない。