Article 45-3-3Return of Dependents, etc. by Recipients of Public Pensions, etc. Pertaining to Individual Prefectural Inhabitant Tax
第四十五条の三の三（個人の道府県民税に係る公的年金等受給者の扶養親族等申告書）
Changes on (Act No. 2 of 2026)
A person who is required to submit the return prescribed in Article 203-6, paragraph (1) of the Income Tax Act pursuant to that paragraph, or a person listed in Article 24, paragraph (1), item (i) who receives payment of the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (excluding that to which Article 203-7 of that Act applies; referred to as "public pension, etc." in this paragraph) in the area where this Act is enforced, and who has a specified spouse (meaning a spouse who shares a livelihood with the person liable for the income levy (limited to a person whose total income is 9,000,000 yen or less) (limited to a person who has income pertaining to severance pay or other such compensation, etc. (limited to the severance pay or other such compensation, etc. prescribed in Article 50-2; the same applies hereinafter in this paragraph) and whose total income is 950,000 yen or less); the same applies in item (ii)), or a dependent (limited to a person under 16 years of age, or a claimable dependent who has income pertaining to severance pay or other such compensation, etc.) or specified relative (limited to a person who has income pertaining to severance pay or other such compensation, etc. and whose total income is 850,000 yen or less) (referred to as a "recipient of public pensions, etc." in this Article) must, by the day before the day on which he or she first receives payment of public pension, etc. each year from the payer of public pensions, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act through whom the return is to be submitted (referred to as a "payer of public pensions, etc." in this Article), as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the following matters, together with the return prescribed in Article 317-3-3, paragraph (1), through that payer of public pensions, etc., to the mayor of the municipality of the place of domicile of that recipient of public pensions, etc.
所得税法第二百三条の六第一項の規定により同項に規定する申告書を提出しなければならない者又はこの法律の施行地において同項に規定する公的年金等（所得税法第二百三条の七の規定の適用を受けるものを除く。以下この項において「公的年金等」という。）の支払を受ける第二十四条第一項第一号に掲げる者であつて、特定配偶者（所得割の納税義務者（合計所得金額が九百万円以下であるものに限る。）の自己と生計を一にする配偶者（退職手当等（第五十条の二に規定する退職手当等に限る。以下この項において同じ。）に係る所得を有する者であつて、合計所得金額が九十五万円以下であるものに限る。）をいう。第二号において同じ。）又は扶養親族（年齢十六歳未満の者又は控除対象扶養親族であつて退職手当等に係る所得を有する者に限る。）若しくは特定親族（退職手当等に係る所得を有する者であつて、合計所得金額が八十五万円以下であるものに限る。）を有する者（以下この条において「公的年金等受給者」という。）は、当該申告書の提出の際に経由すべき所得税法第二百三条の六第一項に規定する公的年金等の支払者（以下この条において「公的年金等支払者」という。）から毎年最初に公的年金等の支払を受ける日の前日までに、総務省令で定めるところにより、次に掲げる事項を記載した申告書を、第三百十七条の三の三第一項に規定する申告書と併せて、当該公的年金等支払者を経由して、当該公的年金等受給者の住所所在地の市町村長に提出しなければならない。
Removed on (Act No. 2 of 2026)
other matters specified by Order of the Ministry of Internal Affairs and Communications.
その他総務省令で定める事項
Changes and moves to paragraph (3) on (Act No. 2 of 2026)
In the case where the return under the preceding paragraph is submitted through the payer of public pensions, etc., if the matters to be stated in that return are unchanged from the matters stated in the return under that paragraph submitted through that payer of public pensions, etc. in the previous year of that year, the recipient of public pensions, etc. may, only if that payer of public pensions, etc. has obtained the approval of the Commissioner of the National Tax Agency prescribed in Article 203-6, paragraph (2) of the Income Tax Act, as provided by Order of the Ministry of Internal Affairs and Communications, submit, in place of the matters to be stated under the preceding paragraph, a return under that paragraph stating that there is no such change, together with the return prescribed in Article 317-3-3, paragraph (2).
前項の規定による申告書を公的年金等支払者を経由して提出する場合において、当該申告書に記載すべき事項がその年の前年において当該公的年金等支払者を経由して提出した同項の規定による申告書に記載した事項と異動がないときは、公的年金等受給者は、当該公的年金等支払者が所得税法第二百三条の六第二項に規定する国税庁長官の承認を受けている場合に限り、総務省令で定めるところにより、前項の規定により記載すべき事項に代えて当該異動がない旨を記載した同項の規定による申告書を、第三百十七条の三の三第二項に規定する申告書と併せて提出することができる。
Moves to paragraph (4) on (Act No. 2 of 2026)
In the case referred to in paragraph (1), when the return under that paragraph is accepted by the payer of public pensions, etc. through whom it is to be submitted, that return is deemed to have been submitted, on the day on which it was accepted, to the mayor of the municipality prescribed in that paragraph.
Changes and moves to paragraph (5) on (Act No. 2 of 2026)
If the payer of public pensions, etc. through whom the return under paragraph (1) is to be submitted has taken measures enabling it to properly receive, by electronic or magnetic means, the provision of the matters to be stated in that return, and otherwise satisfies the requirements specified by Cabinet Order, a recipient of public pensions, etc. may, as provided by Order of the Ministry of Internal Affairs and Communications, in lieu of submitting that return, provide to that payer of public pensions, etc., by electronic or magnetic means, the matters to be stated in that return together with the matters to be stated in the return prescribed in Article 317-3-3, paragraph (4).
公的年金等受給者は、第一項の規定による申告書の提出の際に経由すべき公的年金等支払者が電磁的方法による当該申告書に記載すべき事項の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、総務省令で定めるところにより、当該申告書の提出に代えて、当該公的年金等支払者に対し、当該申告書に記載すべき事項を、第三百十七条の三の三第四項に規定する申告書に記載すべき事項と併せて電磁的方法により提供することができる。
Changes and moves to paragraph (6) on (Act No. 2 of 2026)
With regard to the application of the provisions of paragraph (3) where the provisions of the preceding paragraph apply, the phrase "the return under that paragraph is" in that paragraph is deemed to be replaced with "the matters to be stated in the return under that paragraph are", "accepted by the payer of public pensions, etc." with "provided to the payer of public pensions, etc.", and "the day on which it was accepted" with "the day on which they were provided".
Read this with the articles around it
claimable dependentmachine translation
「控除対象扶養親族」
A dependent (扶養親族) of a taxpayer of the income levy (所得割) of prefectural inhabitant tax (道府県民税) who is a resident (居住者) aged 16 or over, or a nonresident (非居住者) aged 16 to 29 or 70 or over, or aged 30 to 69 who has left Japan to study, is a person with a disability (障害者) or received at least 380,000 yen from the taxpayer in the previous year for living or education costs.
Defined inArticle 34, paragraph (1), item (xi)· applies only in this division and in Article 45-3-3, paragraph (1)
specified relativemachine translation
「特定親族」
A relative (other than a spouse) or foster child aged 19 to 22 who shares a resident's household budget and has total income of 1.23 million yen or less but is not a claimable dependent, for whom the special deduction for specified relatives is given.
Short name set inArticle 34, paragraph (1), item (xii)· applies only in this subsection
electronic or magnetic meansmachine translation
「電磁的方法」
A way of using an electronic data processing system (電子情報処理組織) or other information and communications technology, of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
Defined inArticle 45-3-2, paragraph (5)· applies only in this subsection
public pension, etc.machine translation
「公的年金等」
Public pensions, etc. (公的年金等) paid in Japan as Article 203-6, paragraph 1 of the Income Tax Act names them — public pensions, etc. as defined in its Article 35, paragraph 3, other than defined-benefit corporate pensions, etc. (確定給付企業年金等) — leaving out those on which, under its Article 203-7, no income tax is withheld because the year's amount is below a level a Cabinet Order (政令) sets.
Short name set inArticle 45-3-3, paragraph (1)· applies only in this paragraph
recipient of public pensions, etc.machine translation
「公的年金等受給者」
A person who must file the return of Article 203-6, paragraph 1 of the Income Tax Act, or an individual resident receiving public pensions, etc. (公的年金等) in Japan who has a specified spouse (特定配偶者), dependant (扶養親族) or specified relative (特定親族) of the kinds the paragraph sets; such a person must file a return with the mayor (市町村長) through the payer of the pension before the first payment of each year.
Short name set inArticle 45-3-3, paragraph (1)· applies only in this article
payer of public pensions, etc.machine translation
「公的年金等支払者」
The payer of public pensions, etc. (公的年金等) through whom the return under Article 203-6, paragraph 1 of the Income Tax Act is to be filed; a recipient files the return to the mayor (市町村長) through that payer.
Short name set inArticle 45-3-3, paragraph (1)· applies only in this article
specified spousemachine translation
「特定配偶者」
For the declaration a public pension recipient files through the pension payer with the municipal mayor for the prefectural inhabitant tax (道府県民税), the spouse sharing the livelihood of an income levy (所得割) taxpayer whose total income is 9 million yen or less, where the spouse has income from retirement allowances, etc. (退職手当等) of the kind Article 50-2 covers and total income of 950,000 yen or less.
Defined inArticle 45-3-3, paragraph (1)· applies only in this provision
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.