居住者は、その年分の総所得金額、退職所得金額及び山林所得金額の合計額が第二章第四節（所得控除）の規定による雑損控除その他の控除の額の合計額を超える場合において、当該総所得金額、退職所得金額又は山林所得金額からこれらの控除の額を第八十七条第二項（所得控除の順序）の規定に準じて控除した後の金額をそれぞれ課税総所得金額、課税退職所得金額又は課税山林所得金額とみなして第八十九条（税率）の規定を適用して計算した場合の所得税の額の合計額が配当控除の額を超えるとき（第三号に掲げる所得税の額の計算上控除しきれなかつた外国税額控除の額がある場合、第四号に掲げる金額の計算上控除しきれなかつた同号に規定する源泉徴収税額がある場合又は第五号に掲げる金額の計算上控除しきれなかつた予納税額がある場合を除く。）は、第百二十三条第一項（確定損失申告）の規定による申告書を提出する場合を除き、第三期（その年の翌年二月十六日から三月十五日までの期間をいう。以下この節において同じ。）において、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。この場合において、その年において支払を受けるべき第二十八条第一項（給与所得）に規定する給与等で第百九十条（年末調整）の規定の適用を受けたものを有する居住者が、当該申告書を提出するときは、次に掲げる事項のうち財務省令で定めるものについては、財務省令で定める記載によることができる。
If the sum total of a Resident's gross income, retirement income, and timber income for the year exceeds the sum of any Casualty Loss deduction under Chapter II, Section 4 (Deductions from Income) and other deductions; and if the sum total of income taxes calculated when the Resident's gross income, retirement income, and timber income less the aforementioned deductions taken pursuant to Article 87, paragraph (2) (Procedures for Deductions from Income) are deemed to be the Resident's taxable gross income, taxable retirement income, and taxable timber income and Article 89 (Tax Rates) is applied, exceeds dividend tax credits (excluding the case where there is an amount of foreign tax credit that could not be fully deducted in calculating the amount of income taxes set forth in item (iii), the case where there is an amount of tax withheld prescribed in item (iv) that could not be fully deducted in calculating the amount set forth in that item, and the case where there is an amount of prepaid taxes that could not be fully deducted in calculating the amount set forth in item (v)), the Resident must file a return with the district director during the third period (meaning during the period from February 16 to March 15 of the year following the year in question; hereinafter the same applies in this Section) giving the following information, unless the Resident files a return under Article 123, paragraph (1) (Filing Tax Returns Showing Losses). In such a case, if a Resident who has a salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) to be paid in that year to which the provisions of Article 190 (Year-End Adjustments) have been applied files that return, the Resident may, for the information specified by Ministry of Finance Order out of the following information, make the entries specified by Ministry of Finance Order:
その年分の総所得金額、退職所得金額及び山林所得金額並びに第二章第四節の規定による雑損控除その他の控除の額並びに課税総所得金額、課税退職所得金額及び課税山林所得金額又は純損失の金額
the gross income, retirement income, and timber income for the year; the casualty loss deduction as under Chapter II, Section 4 and other deductions; and the taxable gross income, taxable retirement income, and taxable timber income or Net Loss for the year;
if the Resident is applying Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income), the Fluctuating Income and Ad Hoc Income and the average taxable amount prescribed in paragraph (3) of that Article for the year;
第一号に掲げる課税総所得金額、課税退職所得金額及び課税山林所得金額につき第三章（税額の計算）の規定を適用して計算した所得税の額
the income taxes calculated when Chapter III (Calculating the Amount of Taxes) is applied for the taxable gross income, taxable retirement income, and taxable timber income set forth in item (i);
第一号に掲げる総所得金額若しくは退職所得金額又は純損失の金額の計算の基礎となつた各種所得につき源泉徴収をされた又はされるべき所得税の額（当該所得税の額のうちに、第百二十七条第一項から第三項まで（年の中途で出国をする場合の確定申告）の規定による申告書を提出したことにより、又は当該申告書に係る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において「源泉徴収税額」という。）がある場合には、前号に掲げる所得税の額からその源泉徴収税額を控除した金額
the income taxes set forth in the preceding item less any income taxes that have been or will be collected through withholding from Each Class of Income that is used as the basis for calculating gross income and retirement income or Net Loss as set forth in item (i) (or the income taxes that have been or will be so collected less any part thereof that constitutes an amount to be refunded based on the Resident's having filed a return as under Article 127, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) or based on the income tax connected with that return having been subject to a Reassessment; and less any part thereof that constitutes an amount prescribed by Cabinet Order; hereinafter referred to as the "amount of tax withheld" in this item and the following item);
the amount arrived at when any prepaid taxes for the year are deducted from the amount of income taxes set forth in item (iii) (or from the amount set forth in the preceding item, if there is any amount of tax withheld);
第一号に掲げる総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額、雑所得に該当しない変動所得の金額又は雑所得に該当しない臨時所得の金額がある場合には、これらの金額及び一時所得、雑所得又は雑所得に該当しない臨時所得について源泉徴収をされた又はされるべき所得税の額
Income in Each Class that was used as the basis for calculating the gross income set forth in item (i) which constitutes capital gains, occasional income, miscellaneous income, Fluctuating Income not falling under the category of miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, and the income taxes that were or should be Withheld from occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income;
その年において特別農業所得者である場合には、その旨
an indication that the person is a Special Farming Income Earner in the year, if this is the case;
第一号から第六号まで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 basis for calculating the amounts set forth in items (i) through (vi), and any information prescribed by Ministry of Finance Order.
前項に規定する予納税額とは、次に掲げる税額の合計額（当該税額のうちに、第百二十七条第一項から第三項までの規定による申告書を提出したことにより、又は当該申告書に係る所得税につき更正を受けたことにより還付される金額がある場合には、当該金額を控除した金額）をいう。
The prepaid taxes as prescribed in the preceding paragraph means the sum total of the following tax amounts (or the sum total of the following tax amounts less any part of those amounts that constitutes an amount to be refunded based on the taxpayer's having filed a return as under Article 127, paragraphs (1) through (3) or based on the income taxes connected with such a return having been subject to a Reassessment):
その年において第百二十七条第一項の規定に該当して、第百三十条（出国の場合の確定申告による納付）又は国税通則法第三十五条第二項（期限後申告等による納付）の規定により納付した又は納付すべき所得税の額
the income taxes that have been or are required to be paid for the year, pursuant to the provisions of Article 130 (Payment upon Filing If the Taxpayer Will Be Absent From Japan) or Article 35, paragraph (2) (Payment When Filing After the Deadline) of the Act on General Rules for National Taxes, due to the taxpayer's falling under the provisions of Article 127, paragraph (1).
If filing a return under paragraph (1), a Resident as set forth in one of the following items must include the document that the item prescribes with that return or submit it at the time of filing the return, as prescribed by Cabinet Order:
第一項の規定による申告書に雑損控除、社会保険料控除（第七十四条第二項第五号（社会保険料控除）に掲げる社会保険料に係るものに限る。）、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除又は寄附金控除に関する事項の記載をする居住者 これらの控除を受ける金額の計算の基礎となる金額その他の事項を証する書類
a Resident making an entry for a Casualty Loss deduction, social insurance premium deduction (but only one for social insurance premiums as set forth in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction)), deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, or donation deduction in a return under paragraph (1): a document evidencing particulars such as the amount used as the basis for calculating the amount of the deduction that the Resident is taking;
第一項の規定による申告書に、第八十五条第二項又は第三項（扶養親族等の判定の時期等）の規定による判定をする時の現況において非居住者である親族に係る障害者控除、配偶者控除又は配偶者特別控除に関する事項の記載をする居住者 これらの控除に係る非居住者である親族が当該居住者の親族に該当する旨を証する書類及び当該非居住者である親族が当該居住者と生計を一にすることを明らかにする書類
a Resident making an entry, in a return under paragraph (1), for a disability deduction, spousal deduction, or special spousal deduction relating to a relative who is a Nonresident according to the circumstances at the time of the determination under Article 85, paragraph (2) or (3) (Time of Determination of Dependents and Similar Persons): a document evidencing that the relative who is a Nonresident related to those deductions falls under the category of a relative of the Resident, and a document making it clear that the living expenses of that relative who is a Nonresident are paid from the same resources as the Resident;
第一項の規定による申告書に、第八十五条第三項の規定による判定をする時の現況において非居住者である親族に係る扶養控除又は特定親族特別控除に関する事項の記載をする居住者 これらの控除に係る非居住者である親族が当該居住者の親族に該当する旨を証する書類及び当該非居住者である親族が当該居住者と生計を一にすることを明らかにする書類並びに当該非居住者である親族が年齢三十歳以上七十歳未満の者である場合（当該非居住者である親族が障害者である場合を除く。）には第二条第一項第三十四号の二ロ（１）（定義）に掲げる者に該当する旨を証する書類又は同号ロ（３）に掲げる者に該当することを明らかにする書類
a Resident making an entry, in a return under paragraph (1), for a deduction for Dependents or special deduction for specified relatives relating to a relative who is a Nonresident according to the circumstances at the time of the determination under Article 85, paragraph (3): a document evidencing that the relative who is a Nonresident related to those deductions falls under the category of a relative of the Resident, a document making it clear that the living expenses of that relative who is a Nonresident are paid from the same resources as the Resident, and, if that relative who is a Nonresident is 30 years of age or older but younger than 70 (excluding the case where that relative who is a Nonresident is a Person with a Disability), a document evidencing that the relative falls under the category of a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b)(1) (Definitions) or a document making it clear that the relative falls under the category of a person set forth in (b)(3) of that item;
第一項の規定による申告書に、第二条第一項第三十二号ロ又はハに掲げる者に係る勤労学生控除に関する事項の記載をする居住者 これらの者に該当する旨を証する書類
a Resident making an entry for a working student deduction as a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) in a return under paragraph (1): a document evidencing that the Resident falls under that category of person.
If a Resident making an entry for a medical expenses deduction in a return under paragraph (1) files that return, the Resident must attach the following documents to that return:
当該申告書に記載した医療費控除を受ける金額の計算の基礎となる第七十三条第二項（医療費控除）に規定する医療費（次項において「医療費」という。）の額その他の財務省令で定める事項（以下この項において「控除適用医療費の額等」という。）の記載がある明細書（次号に掲げる書類が当該申告書に添付された場合における当該書類に記載された控除適用医療費の額等に係るものを除く。）
a detailed statement giving the amount of medical expenses prescribed in Article 73, paragraph (2) (Medical Expenses Deduction) (referred to as "medical expenses" in the following paragraph) that forms the basis for calculating the amount of the medical expenses deduction to be taken as stated in the return, and other matters specified by Ministry of Finance Order (referred to as the "amount of medical expenses claimed and related details" in this paragraph) (excluding, if the document set forth in the following item is attached to the return, the amount of medical expenses claimed and related details stated in that document);
高齢者の医療の確保に関する法律第七条第二項（定義）に規定する保険者若しくは同法第四十八条（広域連合の設立）に規定する後期高齢者医療広域連合又は社会保険診療報酬支払基金若しくは国民健康保険法第四十五条第五項（保険医療機関等の診療報酬）に規定する国民健康保険団体連合会の当該居住者が支払つた医療費の額を通知する書類として財務省令で定める書類で、控除適用医療費の額等の記載があるもの
a document specified by Ministry of Finance Order as a document by which an insurer prescribed in Article 7, paragraph (2) (Definitions) of the Act on Assurance of Medical Care for Elderly People, a wide-area union for latter-stage elderly medical care prescribed in Article 48 (Establishment of Wide-Area Unions) of that Act, the Social Insurance Medical Fee Payment Fund, or a federation of national health insurance associations prescribed in Article 45, paragraph (5) (Medical Fees for Insurance Medical Institutions) of the National Health Insurance Act gives notice of the amount of medical expenses paid by the Resident, which states the amount of medical expenses claimed and related details.
税務署長は、前項の申告書の提出があつた場合において、必要があると認めるときは、当該申告書を提出した者（以下この項において「医療費控除適用者」という。）に対し、当該申告書に係る確定申告期限の翌日から起算して五年を経過する日（同日前六月以内に国税通則法第二十三条第一項（更正の請求）の規定による更正の請求があつた場合には、当該更正の請求があつた日から六月を経過する日）までの間、前項第一号に掲げる書類に記載された医療費につきこれを領収した者のその領収を証する書類の提示又は提出を求めることができる。この場合において、この項前段の規定による求めがあつたときは、当該医療費控除適用者は、当該書類を提示し、又は提出しなければならない。
If a return referred to in the preceding paragraph has been filed, the district director may, when the district director finds it necessary, request the person who filed the return (referred to as a "person claiming the medical expense deduction" in this paragraph) to present or submit documents by which the persons who received the medical expenses stated in the document set forth in item (i) of the preceding paragraph evidence that receipt, until the day on which five years have elapsed from the day following the Filing Deadline for that return (or, if a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes has been made within six months before that day, the day on which six months have elapsed from the day on which that request for Reassessment was made). In such a case, if a request under the first sentence of this paragraph has been made, the person claiming the medical expense deduction must present or submit those documents.
その年において不動産所得、事業所得若しくは山林所得を生ずべき業務を行う居住者が第一項の規定による申告書を提出する場合（当該申告書が青色申告書である場合を除く。）又はその年において雑所得を生ずべき業務を行う居住者でその年の前々年分の当該業務に係る収入金額が千万円を超えるものが同項の規定による申告書を提出する場合には、財務省令で定めるところにより、これらの所得に係るその年中の総収入金額及び必要経費の内容を記載した書類を当該申告書に添付しなければならない。
If a Resident conducting business that is meant to generate real property income, business income, or timber income in the relevant year files a return pursuant to paragraph (1) (unless the return is a Blue Return), or if a Resident conducting business that is meant to generate miscellaneous income in the relevant year whose amount of revenue from that business for the year before the previous year exceeds 10,000,000 yen files a return pursuant to that paragraph, the Resident must include a document that indicates the gross revenue for the year arising from those types of income and the details of the necessary expenses with the return, pursuant to Ministry of Finance Order.
その年において非永住者であつた期間を有する居住者が第一項の規定による申告書を提出する場合には、その者の国籍、国内に住所又は居所を有していた期間その他の財務省令で定める事項を記載した書類を当該申告書に添付しなければならない。
If filing a return under paragraph (1), a Resident that was a Non-Permanent Resident for any part of the year must include a document giving the nationality thereof, the period during which the Resident was domiciled or resided in Japan, and any other information prescribed by Ministry of Finance Order, with the return.