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Local Tax Act

Article 45-3-3, paragraph (1), item (i)

第四十五条の三の三第一項第一号

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  1. In force today

    the appellation of that payer of public pensions, etc.;

    当該公的年金等支払者の名称

  2. Not yet in force Act No. 2 of 2026 Reworded

    the appellation of that payer of public pensions, etc.a person who must submit the return prescribed in Article 203-6, paragraph (1) of the Income Tax Act pursuant to that paragraph;

    当該公的年金等支払者の名称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

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