A person who is required to file a final return pursuant to the provisions of Article 120, paragraph (1) of the Income Tax Act, Article 124, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 125, paragraph (5) of that Act), Article 125, paragraph (1), Article 126, paragraph (1), or Article 127, paragraph (1) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) must file a return stating the following matters with the district director by the deadline for filing that final return:
所得税法第百二十条第一項、第百二十四条第一項（同法第百二十五条第五項において準用する場合を含む。）、第百二十五条第一項、第百二十六条第一項又は第百二十七条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定により確定申告書を提出すべき者は、次に掲げる事項を記載した申告書を、当該確定申告書の提出期限までに、税務署長に提出しなければならない。
the base income tax amount pertaining to the final return for the relevant year;
the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 through Article 14 to the base income tax amount set forth in the preceding item;
前号に掲げる基準所得税額につき第十三条から第十四条までの規定を適用して計算した復興特別所得税の額
if there is an amount of special income tax for reconstruction that has been or is to be collected through withholding together with the amount of tax withheld as prescribed in Article 120, paragraph (1), item (iv) of the Income Tax Act for the relevant year (or, if that amount of special income tax for reconstruction includes an amount to be refunded because a return for absence from Japan (meaning a return of special income tax for reconstruction filed together with a final return under Article 127, paragraphs (1) through (3) of that Act; the same applies hereinafter in this paragraph and paragraph (4)) has been filed or because a reassessment has been made of special income tax for reconstruction pertaining to a return for absence from Japan, or any other amount specified by Cabinet Order, the amount remaining after deducting that amount; referred to as the "withheld special tax amount" in this item, the following item, and item (i) of the following paragraph), the amount obtained by deducting that withheld special tax amount from the amount of special income tax for reconstruction set forth in the preceding item;
その年分の所得税法第百二十条第一項第四号に規定する源泉徴収税額に併せて源泉徴収をされた、又はされるべき復興特別所得税の額（当該復興特別所得税の額のうちに、出国申告書（同法第百二十七条第一項から第三項までの規定による確定申告書に併せて提出する復興特別所得税申告書をいう。以下この項及び第四項において同じ。）を提出したことにより、又は出国申告書に係る復興特別所得税につき更正を受けたことにより還付される金額その他政令で定める金額がある場合には、当該金額を控除した金額。以下この号及び次号並びに次項第一号において「源泉徴収特別税額」という。）がある場合には、前号に掲げる復興特別所得税の額からその源泉徴収特別税額を控除した金額
if there is a prepaid special tax amount for the relevant year, the amount obtained by deducting that prepaid special tax amount from the amount of special income tax for reconstruction set forth in item (ii) (or, if there is a withheld special tax amount, from the amount set forth in the preceding item);
the basis for calculating the amounts set forth in the preceding items, and other matters specified by Ministry of Finance Order.
前各号に掲げる金額の計算の基礎その他財務省令で定める事項
A person who files a final return (excluding the final return prescribed in the preceding paragraph) must file with the district director a return stating the following matters, in addition to the matters set forth in the items of that paragraph:
if there is any withheld special tax amount that could not be fully deducted in calculating the amount set forth in item (iii) of the preceding paragraph, the amount that could not be fully deducted;
if there is any prepaid special tax amount that could not be fully deducted in calculating the amount set forth in item (iv) of the preceding paragraph, the amount that could not be fully deducted;
前項第四号に掲げる金額の計算上控除しきれなかった予納特別税額がある場合には、その控除しきれなかった金額
the basis for calculating the amounts set forth in the preceding two items, and other matters specified by Ministry of Finance Order.
前二号に掲げる金額の計算の基礎その他財務省令で定める事項
A return of special income tax for reconstruction, amended return, or written request for reassessment pertaining to special income tax for reconstruction for a year must be filed together with the final return, amended return, or written request for reassessment pertaining to income tax for the same year as that special income tax for reconstruction.
その年分の復興特別所得税に係る復興特別所得税申告書、修正申告書又は更正請求書は、当該復興特別所得税と年分が同一である所得税に係る確定申告書、修正申告書又は更正請求書に併せて提出しなければならない。
The prepaid special tax amount prescribed in paragraph (1), item (iv) and paragraph (2), item (ii) means the sum total of the following amounts of tax (or, if those amounts of tax include an amount to be refunded because a return for absence from Japan has been filed or because a reassessment has been made of special income tax for reconstruction pertaining to a return for absence from Japan, the amount remaining after deducting that amount):
the amount of special income tax for reconstruction to be paid under paragraph (1) of the preceding Article;
前条第一項の規定により納付すべき復興特別所得税の額
the amount of special income tax for reconstruction that has been paid or is to be paid under the following Article or Article 35, paragraph (2) of the Act on General Rules for National Taxes because, in the relevant year, a return for absence from Japan has been filed or a reassessment or determination has been made of special income tax for reconstruction pertaining to a return for absence from Japan.
その年において出国申告書を提出したことにより、又は出国申告書に係る復興特別所得税につき更正若しくは決定を受けたことにより、次条又は国税通則法第三十五条第二項の規定により納付した、又は納付すべき復興特別所得税の額
A person who is required to file a return under Article 172, paragraph (1) of the Income Tax Act (referred to as a "nonresident's salary return" in this paragraph) must file with the district director, by the deadline for filing that nonresident's salary return, a return stating the following matters pertaining to the nonresident's salary return for the relevant year:
所得税法第百七十二条第一項の規定による申告書（以下この項において「非居住者給与等申告書」という。）を提出すべき者は、その年分の非居住者給与等申告書に係る次に掲げる事項を記載した申告書を、当該非居住者給与等申告書の提出期限までに、税務署長に提出しなければならない。
the amount of income tax set forth in Article 172, paragraph (1), item (i) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;
所得税法第百七十二条第一項第一号に掲げる所得税の額及び当該所得税の額につき第十三条の規定を適用して計算した復興特別所得税の額
the amount of income tax set forth in Article 172, paragraph (1), item (ii) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;
所得税法第百七十二条第一項第二号に掲げる所得税の額及び当該所得税の額につき第十三条の規定を適用して計算した復興特別所得税の額
the amount obtained by deducting the amount of special income tax for reconstruction set forth in the preceding item from the amount of special income tax for reconstruction set forth in item (i);
if the person makes the election referred to in Article 171 of the Income Tax Act with regard to severance pay or other such compensation as prescribed in that Article, the following matters:
その者が所得税法第百七十一条に規定する退職手当等について同条の選択をする場合には、次に掲げる事項
the amount of income tax set forth in Article 172, paragraph (2), item (i) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;
所得税法第百七十二条第二項第一号に掲げる所得税の額及び当該所得税の額につき第十三条の規定を適用して計算した復興特別所得税の額
the amount of income tax set forth in Article 172, paragraph (2), item (ii) of the Income Tax Act, and the amount of special income tax for reconstruction that has been or is to be collected through withholding together with that amount of income tax (including, if that amount of income tax includes an amount of income tax calculated by applying the provisions of Article 170 of that Act, the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax);
所得税法第百七十二条第二項第二号に掲げる所得税の額及び当該所得税の額に併せて源泉徴収をされた、又はされるべき復興特別所得税の額（当該所得税の額のうちに同法第百七十条の規定を適用して計算した所得税の額がある場合には、当該所得税の額につき第十三条の規定を適用して計算した復興特別所得税の額を含む。）
the amount obtained by deducting the amount of special income tax for reconstruction set forth in (b) from the amount of special income tax for reconstruction set forth in (a);
イに掲げる復興特別所得税の額からロに掲げる復興特別所得税の額を控除した金額
the basis for calculating the amounts set forth in item (i) and item (iv), (a), and other matters specified by Ministry of Finance Order.
A person who files a return under Article 173, paragraph (1) of the Income Tax Act must file with the district director a return stating the following matters pertaining to that return for the relevant year:
所得税法第百七十三条第一項の規定による申告書を提出する者は、その年分の当該申告書に係る次に掲げる事項を記載した申告書を、税務署長に提出しなければならない。
the amount of income tax set forth in Article 172, paragraph (2), item (i) of the Income Tax Act, and the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax;
所得税法第百七十二条第二項第一号に掲げる所得税の額及び当該所得税の額につき第十三条の規定を適用して計算した復興特別所得税の額
the amount of income tax set forth in Article 172, paragraph (2), item (ii) of the Income Tax Act, and the amount of special income tax for reconstruction that has been or is to be collected through withholding together with that amount of income tax (including, if that amount of income tax includes an amount of income tax calculated by applying the provisions of Article 170 of that Act, the amount of special income tax for reconstruction calculated by applying the provisions of Article 13 to that amount of income tax);
所得税法第百七十二条第二項第二号に掲げる所得税の額及び当該所得税の額に併せて源泉徴収をされた、又はされるべき復興特別所得税の額（当該所得税の額のうちに同法第百七十条の規定を適用して計算した所得税の額がある場合には、当該所得税の額につき第十三条の規定を適用して計算した復興特別所得税の額を含む。）
the amount obtained by deducting the amount of special income tax for reconstruction set forth in item (i) from the amount of special income tax for reconstruction set forth in the preceding item;
the basis for calculating the amount set forth in item (i), and other matters specified by Ministry of Finance Order.
第一号に掲げる金額の計算の基礎その他財務省令で定める事項
The provisions of paragraph (3) apply mutatis mutandis to a return under paragraph (5) (including a return filed after the deadline pertaining to that return) or a return under the preceding paragraph pertaining to special income tax for reconstruction for a year, or to an amended return or written request for reassessment pertaining to those returns.