If a Resident paid a salary or other wage in Japan seeks to receive a deduction in respect of the social insurance premiums, small enterprise-based mutual aid premiums and similar payments, new life insurance premiums, old life insurance premiums, nursing care and medical insurance premiums, new individual annuity insurance premiums, old individual annuity insurance premiums, or earthquake insurance premiums prescribed in item (ii), (b) of Article 190 (Year-End Adjustment) in calculating the amount of the excess or shortfall prescribed in that Article, the Resident must submit a declaration stating the following particulars to the competent district director for the locality for paying over taxes under Article 17 (Locality for Paying Over Withholding Tax) for the income taxes on that salary or other wage, via the person paying that salary or other wage (or, if the Resident is paid salaries or other wages by two or more persons paying a salary or other wage, the principal payer of salary), by the day before the day on which the Resident is paid the last salary or other wage for the year by that payer:

A Resident submitting a declaration under the preceding paragraph must, pursuant to Cabinet Order, submit or present a document certifying payment of the amount of social insurance premiums prescribed in item (ii) of that paragraph (limited to those set forth in Article 74, paragraph (2), item (v)) or the amount of small enterprise-based mutual aid premiums and similar payments prescribed in item (ii) of the preceding paragraph, or the amount of new life insurance premiums, the amount of old life insurance premiums, the amount of nursing care and medical insurance premiums, the amount of new individual annuity insurance premiums, the amount of old individual annuity insurance premiums, or the amount of earthquake insurance premiums prescribed in item (iii) of that paragraph, paid during the year.

A declaration under paragraph (1) is referred to as a salary income earner's return for insurance premium deduction.