①A 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 294, 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 in force, and who has a specified spouse (meaning a spouse who shares the same livelihood with the person liable for the income levy (limited to one whose total income is 9,000,000 yen or less) (limited to one 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 328; 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 a specified relative (limited to one 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 the recipient 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, 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.

②In 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.

③In 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.

④If 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.

⑤With 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".

①Where a person has submitted a return required to be submitted under Article 317-2, paragraphs (1) through (5) with a false statement in it, or has made a false declaration of the matters to be declared under paragraph (8) or (9) of that Article, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.

②Where a representative of a corporation (including an administrator of an association or foundation without juridical personality), or an agent, employee or other worker of a corporation or person, has committed the violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

③Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

A municipality may, where a person liable for municipal inhabitant tax has failed, without justifiable grounds, to submit a return that is to be submitted under Article 317-2, paragraph (1) or (2), or has failed, without justifiable grounds, to make a declaration of the matters to be declared under paragraph (8) or (9) of that Article, establish a provision in its Municipal Ordinance imposing a non-penal fine of not more than 100,000 yen on that person.

①A person who pays salary as of January 1 (including an association or foundation that is not a corporation and has a designated representative or administrator; the same applies hereinafter in this Section) and who is obligated, when paying that salary, to collect income tax under Article 183 of the Income Tax Act must, by January 31, as provided by Order of the Ministry of Internal Affairs and Communications, state the amount of salary income for the previous year and other necessary matters concerning each person who receives that salary in a salary payment report prepared separately for each municipality in which that person has a domicile as of January 1, and submit it to the mayor of that municipality.

②A person who is obligated to submit a salary payment report under the preceding paragraph must, where, among the persons who receive salary stated in the salary payment report submitted to the mayor of a municipality under that paragraph, there is any who no longer receives salary as of April 1, submit to that mayor, by April 15, as provided by Order of the Ministry of Internal Affairs and Communications, a written notification stating that fact.

③In addition to what is provided in the preceding two paragraphs, a person who pays salary and is obligated, when paying that salary, to collect income tax under Article 183 of the Income Tax Act must, where there is any person among those who receive that salary who no longer receives salary, by January 31 of the year following the year that includes the day on which the person no longer received salary, as provided by Order of the Ministry of Internal Affairs and Communications, state the amount of salary income for the year that includes the day on which the person no longer received salary and other necessary matters concerning that person who no longer received salary in a salary payment report prepared separately for each municipality in which that person had a domicile as of the day on which the person no longer received salary, and submit it to the mayor of that municipality; provided, however, that this does not apply to a person for whom the total amount of salary received from the person paying that salary in the year that includes the day on which the person no longer received salary is 300,000 yen or less.

④A person who pays public pension, etc. as of January 1 and who is obligated, when paying that public pension, etc., to collect income tax under Article 203-2 of the Income Tax Act must, by January 31, as provided by Order of the Ministry of Internal Affairs and Communications, state the amount of public pension, etc. paid for the previous year and other necessary matters concerning each person who receives that public pension, etc. in a public pension payment report prepared separately for each municipality in which that person has a domicile as of January 1, and submit it to the mayor of that municipality.

⑤A person who is obligated to submit a salary payment report under paragraph (1) or (3) and to whom Article 228-4, paragraph (1) of the Income Tax Act applies in respect of the withholding receipt prescribed in Article 226, paragraph (1) of that Act in the year that includes the deadline for filing that salary payment report must, notwithstanding paragraph (1) or (3), provide the matters prescribed in those provisions that are to be stated in that salary payment report (referred to as "particulars of the salary payment report" in item (ii) and paragraph (7)) to the mayor of the municipality prescribed in paragraph (1) or (3) by any of the following methods:

⑥A person who is obligated to submit a public pension payment report under paragraph (4) and to whom Article 228-4, paragraph (1) of the Income Tax Act applies in respect of the withholding receipt prescribed in Article 226, paragraph (3) of that Act in the year that includes the deadline for filing that public pension payment report must, notwithstanding paragraph (4), provide the matters prescribed in that paragraph that are to be stated in that public pension payment report (referred to as "particulars of a public pension payment report" in item (ii) and the following paragraph) to the mayor of the municipality prescribed in paragraph (4), by any of the following methods in the case of a person who pays the old age, etc. pension benefit prescribed in Article 321-7-2, paragraph (1), or by either the method set forth in item (i) or the method set forth in item (ii) in the case of a person who pays any other public pension, etc.:

⑦A person who is to submit a salary payment report or a public pension payment report (hereinafter in this paragraph and the following paragraph referred to as a "report") under paragraph (1), (3) or (4) (excluding a person to whom the preceding two paragraphs apply) may submit, in lieu of submitting that report, an optical disc, etc. on which the particulars of the salary payment report or the particulars of the public pension payment report of the report that the person is to submit (referred to as the "required particulars" in the following paragraph and paragraph (9)) have been recorded.

⑧With regard to the provision of required particulars made pursuant to paragraph (5) or (6) and the submission of an optical disc, etc. made pursuant to the preceding paragraph, Article 45-2, paragraph (2), Article 317-2, paragraph (2), paragraphs (1) through (4) of this Article, the following Article and Article 321-4, paragraph (3) apply by deeming that a report was submitted under paragraph (1), (3) or (4).

⑨The provision of required particulars made pursuant to paragraph (5) (limited to the part relating to item (i)) or paragraph (6) (limited to the part relating to item (i)) is deemed to have reached the mayor of the municipality prescribed in paragraph (5) or (6) at the time when the matters are recorded in a file kept on a computer (including input-output devices; the same applies in Article 321-4, paragraph (11) and Article 321-8, paragraph (65)) used by the Organization referred to in Article 762, item (i).