第三章の二 公的年金等に係る源泉徴収
Chapter III-2 Withholding Taxes from Public Pensions and Retirement Packages
Article 203-2Obligation to Withhold Taxes
居住者に対し国内において第三十五条第三項（公的年金等の定義）に規定する公的年金等（以下この章において「公的年金等」という。）の支払をする者は、その支払の際、その公的年金等について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
A person paying, in Japan, a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages) (hereinafter referred to as a "public pension or retirement package" in this Chapter) to a Resident must withhold income taxes from that public pension or retirement package at the time of payment and pay them over to the national government by the 10th day of the month following the month in which the day of withholding falls.
Article 203-3Amount of Taxes Withheld
前条の規定により徴収すべき所得税の額は、公的年金等の金額から、次の各号に掲げる公的年金等の区分に応じ当該各号に定める金額を控除した残額に百分の五（第三号又は第六号に掲げる公的年金等の当該残額が十六万二千五百円に当該公的年金等の金額に係る月数を乗じて計算した金額を超える場合におけるその超える部分の金額及び第七号に掲げる公的年金等の当該残額については、百分の十）の税率を乗じて計算した金額とする。
The amount of income taxes to be withheld pursuant to the preceding Article is the amount calculated by multiplying the balance remaining after deducting, from the amount of the public pension or retirement package, the amount that each of the following items prescribes for the category of public pension or retirement package set forth in that item, by a tax rate of 5 percent (or 10 percent, for the portion in excess where that balance for a public pension or retirement package set forth in item (iii) or (vi) exceeds the amount calculated by multiplying 162,500 yen by the number of months to which the amount of that public pension or retirement package relates, and for that balance for a public pension or retirement package set forth in item (vii)):
公的年金等の受給者の扶養親族等申告書を提出した居住者に対し、その提出の際に経由した公的年金等の支払者が支払う公的年金等（次号及び第三号に掲げるものを除く。） 次に掲げる金額の合計額に当該公的年金等の金額に係る月数を乗じて計算した金額
a public pension or retirement package paid to a Resident who has submitted a return for Dependents, etc. by a recipient of a public pension or retirement package by the person paying the public pension or retirement package via whom that declaration was submitted (excluding those set forth in the following item and item (iii)): the amount calculated by multiplying the total of the following amounts by the number of months to which the amount of that public pension or retirement package relates:
当該公的年金等の月割額として政令で定める金額の百分の二十五に相当する金額に七万五千円を加算した金額と十万円とのいずれか多い金額
the greater of the amount arrived at by adding 75,000 yen to the amount equivalent to 25 percent of the amount specified by Cabinet Order as the monthly amount of that public pension or retirement package, and 100,000 yen;
if that declaration states that the recipient of the public pension or retirement package is a Person with a Disability, 22,500 yen (or 35,000 yen, if it states that the recipient of the public pension or retirement package is a Person with a Particular Disability);
if that declaration states that the recipient of the public pension or retirement package is a widow, 22,500 yen;
if that declaration states that the recipient of the public pension or retirement package is a single parent, 30,000 yen;
当該申告書に源泉控除対象配偶者（当該源泉控除対象配偶者が第二百三条の六第三項（公的年金等の受給者の扶養親族等申告書）に規定する記載がされた者（ヘ及びトにおいて「国外居住親族」という。）である場合には、同項に規定する書類の提出又は提示がされた源泉控除対象配偶者に限る。）がある旨の記載がある場合には、三万二千五百円（当該源泉控除対象配偶者が老人控除対象配偶者である旨の記載がある場合には、四万円）
if that declaration states that there is a spouse for withholding deduction (if that spouse for withholding deduction is a person about whom the statement prescribed in Article 203-6, paragraph (3) (Return for Dependents, Etc. by a Recipient of a public pension or retirement package) has been made (referred to as a "relative residing outside Japan" in (f) and (g)), limited to a spouse for withholding deduction for whom the documents prescribed in that paragraph have been submitted or presented), 32,500 yen (or 40,000 yen, if it states that the spouse for withholding deduction is a Claimable Elderly Spouse);
当該申告書に源泉控除対象親族（第二百三条の六第一項第四号に規定する源泉控除対象親族に限り、当該源泉控除対象親族が国外居住親族である場合には同条第三項に規定する書類の提出又は提示がされた源泉控除対象親族に限る。）がある旨の記載がある場合には、三万二千五百円（当該源泉控除対象親族のうちに特定扶養親族、老人扶養親族又は第八十四条の二第一項（特定親族特別控除）に規定する特定親族（ヘにおいて「特定親族」という。）がある旨の記載がある場合には、その特定扶養親族及び特定親族については五万二千五百円とし、老人扶養親族については四万円とする。）にその源泉控除対象親族の数を乗じて計算した金額
if that declaration states that there are relatives for withholding deduction (limited to relatives for withholding deduction prescribed in Article 203-6, paragraph (1), item (iv), and, if a relative for withholding deduction is a relative residing outside Japan, limited to a relative for withholding deduction for whom the documents prescribed in paragraph (3) of that Article have been submitted or presented), the amount calculated by multiplying 32,500 yen (or, if it states that there are among those relatives for withholding deduction any specified dependents, elderly dependents, or specified relatives as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) (referred to as "specified relatives" in (f)), 52,500 yen for those specified dependents and specified relatives and 40,000 yen for those elderly dependents) by the number of those relatives for withholding deduction;
当該申告書に同一生計配偶者又は扶養親族のうちに障害者（当該障害者が国外居住親族である場合には、第二百三条の六第三項に規定する書類の提出又は提示がされた障害者に限る。）がある旨の記載がある場合には、二万二千五百円（当該同一生計配偶者又は扶養親族のうちに同居特別障害者又はその他の特別障害者（当該同居特別障害者又はその他の特別障害者が国外居住親族である場合には、同項に規定する書類の提出又は提示がされた同居特別障害者又はその他の特別障害者に限る。）がある旨の記載がある場合には、その同居特別障害者については六万二千五百円とし、その他の特別障害者については三万五千円とする。）にその障害者の数を乗じて計算した金額
if that declaration states that there is a Person with a Disability among the spouse in the same household or dependents (if that Person with a Disability is a relative residing outside Japan, limited to a Person with a Disability for whom the documents prescribed in Article 203-6, paragraph (3) have been submitted or presented), the amount calculated by multiplying 22,500 yen (or, if it states that there is a cohabiting Person with a Particular Disability or any other Person with a Particular Disability among that spouse in the same household or those dependents (if that cohabiting Person with a Particular Disability or other Person with a Particular Disability is a relative residing outside Japan, limited to a cohabiting Person with a Particular Disability or other Person with a Particular Disability for whom the documents prescribed in that paragraph have been submitted or presented), 62,500 yen for that cohabiting Person with a Particular Disability and 35,000 yen for that other Person with a Particular Disability) by the number of those Persons with a Disability.
独立行政法人農業者年金基金法第十八条第一号（給付の種類）に掲げる農業者老齢年金その他の政令で定める公的年金等（以下この号及び第五号において「農業者老齢年金等」という。）の支払を受ける居住者で当該農業者老齢年金等について公的年金等の受給者の扶養親族等申告書を提出したものに対し、その提出の際に経由した当該農業者老齢年金等の支払者が支払う当該農業者老齢年金等 当該農業者老齢年金等を前号に掲げる公的年金等とした場合における同号に定める金額から政令で定める金額を控除した金額
farmers' old-age pension set forth in Article 18, item (i) (Types of Benefits) of the Act on the Farmers Pension Fund, Independent Administrative Agency, and any other public pension or retirement package specified by Cabinet Order (hereinafter referred to as "farmers' old-age pension and similar pensions" in this item and item (v)), paid to a Resident who is paid farmers' old-age pension and similar pensions and who has submitted a return for Dependents, etc. by a recipient of a public pension or retirement package with respect to those farmers' old-age pension and similar pensions, by the person paying those farmers' old-age pension and similar pensions via whom that declaration was submitted: the amount remaining after deducting the amount specified by Cabinet Order from the amount prescribed in the preceding item that would apply if those farmers' old-age pension and similar pensions were the public pension or retirement package set forth in that item;
国家公務員共済組合法第七十四条第一号（退職等年金給付の種類）に掲げる退職年金その他の政令で定める公的年金等（以下この号及び第六号において「退職年金等」という。）の支払を受ける居住者で当該退職年金等について公的年金等の受給者の扶養親族等申告書を提出したものに対し、その提出の際に経由した当該退職年金等の支払者が支払う当該退職年金等 当該退職年金等を第一号に掲げる公的年金等とした場合における同号に定める金額から政令で定める金額を控除した金額
retirement pension set forth in Article 74, item (i) (Types of Retirement and Other Pension Benefits) of the National Public Officers Mutual Aid Association Act, and any other public pension or retirement package specified by Cabinet Order (hereinafter referred to as "retirement pension and similar pensions" in this item and item (vi)), paid to a Resident who is paid retirement pension and similar pensions and who has submitted a return for Dependents, etc. by a recipient of a public pension or retirement package with respect to that retirement pension and similar pensions, by the person paying that retirement pension and similar pensions via whom that declaration was submitted: the amount remaining after deducting the amount specified by Cabinet Order from the amount prescribed in item (i) that would apply if that retirement pension and similar pensions were the public pension or retirement package set forth in that item;
前三号及び次号から第七号までに掲げる公的年金等以外の公的年金等 その公的年金等の月割額として政令で定める金額の百分の二十五に相当する金額に七万五千円を加算した金額と十万円とのいずれか多い金額に、当該公的年金等の金額に係る月数を乗じて計算した金額
a public pension or retirement package other than those set forth in the preceding three items and in the following item through item (vii): the amount calculated by multiplying the greater of the amount arrived at by adding 75,000 yen to the amount equivalent to 25 percent of the amount specified by Cabinet Order as the monthly amount of that public pension or retirement package, and 100,000 yen, by the number of months to which the amount of that public pension or retirement package relates;
農業者老齢年金等の支払を受ける居住者で当該農業者老齢年金等について公的年金等の受給者の扶養親族等申告書を提出していないものに対し、当該農業者老齢年金等の支払者が支払う当該農業者老齢年金等 当該農業者老齢年金等を前号に掲げる公的年金等とした場合における同号に定める金額から政令で定める金額を控除した金額
farmers' old-age pension and similar pensions paid to a Resident who is paid farmers' old-age pension and similar pensions and who has not submitted a return for Dependents, etc. by a recipient of a public pension or retirement package with respect to those farmers' old-age pension and similar pensions, by the person paying those farmers' old-age pension and similar pensions: the amount remaining after deducting the amount specified by Cabinet Order from the amount prescribed in the preceding item that would apply if those farmers' old-age pension and similar pensions were the public pension or retirement package set forth in that item;
退職年金等の支払を受ける居住者で当該退職年金等について公的年金等の受給者の扶養親族等申告書を提出していないものに対し、当該退職年金等の支払者が支払う当該退職年金等 当該退職年金等を第四号に掲げる公的年金等とした場合における同号に定める金額から政令で定める金額を控除した金額
retirement pension and similar pensions paid to a Resident who is paid retirement pension and similar pensions and who has not submitted a return for Dependents, etc. by a recipient of a public pension or retirement package with respect to that retirement pension and similar pensions, by the person paying that retirement pension and similar pensions: the amount remaining after deducting the amount specified by Cabinet Order from the amount prescribed in item (iv) that would apply if that retirement pension and similar pensions were the public pension or retirement package set forth in that item;
第三十五条第三項第三号（雑所得）に掲げる年金その他政令で定めるもの（第二百三条の六第一項において「確定給付企業年金等」という。） その公的年金等の金額の百分の二十五に相当する金額
a pension set forth in Article 35, paragraph (3), item (iii) (Miscellaneous Income) and anything else specified by Cabinet Order (referred to as a "defined-benefit corporate pension or similar pension" in Article 203-6, paragraph (1)): the amount equivalent to 25 percent of the amount of that public pension or retirement package.
Article 203-4Application of the Deduction for a Spouse for Withholding Deduction
公的年金等の受給者の扶養親族等申告書を提出した居住者（以下この条において「対象居住者」という。）の当該申告書に源泉控除対象配偶者である旨の記載がされた配偶者（以下この条において「対象配偶者」という。）が、当該対象居住者を、当該対象配偶者の提出した給与所得者の扶養控除等申告書若しくは従たる給与についての扶養控除等申告書又は公的年金等の受給者の扶養親族等申告書に記載された源泉控除対象配偶者として第百八十五条第一項第一号若しくは第二号（賞与以外の給与等に係る徴収税額）若しくは第百八十六条第一項第一号若しくは第二項第一号（賞与に係る徴収税額）又は前条第一号から第三号までの規定の適用を受ける場合には、当該対象配偶者は当該対象居住者の提出した公的年金等の受給者の扶養親族等申告書に源泉控除対象配偶者である旨の記載がされていないものとして、同条第一号から第三号までの規定を適用する。
If a spouse stated as a spouse for withholding deduction (hereinafter referred to as a "covered spouse" in this Article) in the return for Dependents, etc. by a recipient of a public pension or retirement package submitted by a Resident (hereinafter referred to as a "covered Resident" in this Article) receives the application of Article 185, paragraph (1), item (i) or (ii) (Amount of Tax Withheld from Salary or other wages Other Than Bonuses), Article 186, paragraph (1), item (i) or paragraph (2), item (i) (Amount of Tax Withheld from Bonuses), or items (i) through (iii) of the preceding Article with that covered Resident as the spouse for withholding deduction stated in the salary income earner's return for deduction for Dependents, etc., the return for deduction for Dependents, etc. regarding secondary salaries, or the return for Dependents, etc. by a recipient of a public pension or retirement package submitted by the covered spouse, items (i) through (iii) of that Article apply by treating the covered spouse as not being stated as a spouse for withholding deduction in the return for Dependents, etc. by a recipient of a public pension or retirement package submitted by the covered Resident.
Article 203-4-2Application of the Deduction for a Relative for Withholding Deduction
公的年金等の受給者の扶養親族等申告書を提出した居住者（以下この条において「対象居住者」という。）の当該申告書に源泉控除対象親族（第八十四条の二第一項（特定親族特別控除）に規定する特定親族に限る。以下この条において同じ。）である旨の記載がされた者（以下この条において「対象者」という。）が、他の者を、当該対象者の提出した給与所得者の扶養控除等申告書又は従たる給与についての扶養控除等申告書に記載された源泉控除対象親族として第百八十五条第一項第一号若しくは第二号（賞与以外の給与等に係る徴収税額）又は第百八十六条第一項第一号若しくは第二項第一号（賞与に係る徴収税額）の規定の適用を受ける場合には、当該対象者は当該対象居住者の提出した公的年金等の受給者の扶養親族等申告書に源泉控除対象親族である旨の記載がされていないものとして、第二百三条の三第一号から第三号まで（徴収税額）の規定を適用する。
If a person stated as a relative for withholding deduction (limited to a specified relative as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives); hereinafter the same applies in this Article) (hereinafter referred to as a "covered person" in this Article) in the return for Dependents, etc. by a recipient of a public pension or retirement package submitted by a Resident (hereinafter referred to as a "covered Resident" in this Article) receives the application of Article 185, paragraph (1), item (i) or (ii) (Amount of Tax Withheld from Salary or other wages Other Than Bonuses) or Article 186, paragraph (1), item (i) or paragraph (2), item (i) (Amount of Tax Withheld from Bonuses) with another person as a relative for withholding deduction stated in the salary income earner's return for deduction for Dependents, etc. or the return for deduction for Dependents, etc. regarding secondary salaries submitted by the covered person, Article 203-3, items (i) through (iii) (Amount of Taxes Withheld) apply by treating the covered person as not being stated as a relative for withholding deduction in the return for Dependents, etc. by a recipient of a public pension or retirement package submitted by the covered Resident.
第二百三条の五（公的年金等から控除される社会保険料がある場合等の徴収税額の計算）
Article 203-5Calculation of the Amount of Tax Withheld If Social Insurance Premiums Are Deducted from a Public Pension or Retirement Package, and in Similar Cases
次の各号に掲げる場合に該当するときは、第二百三条の三（徴収税額）の規定の適用については、当該各号に定めるところによる。
In a case set forth in one of the following items, Article 203-3 (Amount of Taxes Withheld) applies as provided in that item:
公的年金等の支払の際控除される第七十四条第二項（社会保険料控除）に規定する社会保険料がある場合 その公的年金等の金額に相当する金額から当該社会保険料の金額を控除した残額に相当する金額の公的年金等の支払があつたものとみなし、その残額がないときは、その公的年金等の支払がなかつたものとみなす。
if there are social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) that are deducted when a public pension or retirement package is paid: a public pension or retirement package is deemed to have been paid in an amount equivalent to the balance remaining after deducting the amount of those social insurance premiums from the amount equivalent to the amount of that public pension or retirement package, and, if there is no balance, that public pension or retirement package is deemed not to have been paid;
確定給付企業年金法の規定に基づいて支給を受ける年金の支払をする場合において、第三十五条第三項第三号（雑所得）に規定する規約に基づいて拠出された掛金のうちに同号に規定する加入者の負担した金額があるとき その年金の額からその負担した金額のうちその年金の額に対応するものとして政令で定めるところにより計算した金額を控除した金額に相当する公的年金等の支払があつたものとみなす。
if a pension received under the provisions of the Defined-Benefit Corporate Pension Act is paid and the contributions made under the plan rules prescribed in Article 35, paragraph (3), item (iii) (Miscellaneous Income) include an amount borne by the participant prescribed in that item: a public pension or retirement package is deemed to have been paid in an amount equivalent to the amount remaining after deducting, from the amount of that pension, the amount calculated pursuant to Cabinet Order as the part of the amount so borne that corresponds to the amount of that pension;
第三十五条第三項第三号に規定する政令で定める年金の支払をする場合（政令で定める場合に限る。） その年金の額から政令で定めるところにより計算した金額を控除した金額に相当する公的年金等の支払があつたものとみなす。
if a pension specified by Cabinet Order as prescribed in Article 35, paragraph (3), item (iii) is paid (limited to cases specified by Cabinet Order): a public pension or retirement package is deemed to have been paid in an amount equivalent to the amount remaining after deducting the amount calculated pursuant to Cabinet Order from the amount of that pension.
Article 203-6Return for Dependents, Etc. by a Recipient of a Public Pension or Retirement Package
国内において公的年金等（確定給付企業年金等を除く。）の支払を受ける居住者が、第二百三条の三（第一号から第三号までに係る部分に限る。）（徴収税額）の規定による所得税の額の計算において同条第一号ロからトまでに掲げる金額のいずれかの金額の控除を受けようとする場合には、その公的年金等の支払者から毎年最初に公的年金等の支払を受ける日の前日までに、次に掲げる事項を記載した申告書を、当該公的年金等の支払者を経由して、その公的年金等に係る所得税の第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出しなければならない。
If a Resident paid a public pension or retirement package (excluding a defined-benefit corporate pension or similar pension) in Japan seeks to receive a deduction of any of the amounts set forth in item (i), (b) through (g) of Article 203-3 in calculating the amount of income taxes under that Article (limited to the part concerning items (i) through (iii)) (Amount of Taxes Withheld), 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) (or, if a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes), the locality so designated) for the income taxes on that public pension or retirement package, via the person paying that public pension or retirement package, by the day before the day on which the Resident is first paid a public pension or retirement package by that payer each year:
当該公的年金等の支払者の名称
the name of that person paying the public pension or retirement package;
if the Resident is a Person with a Particular Disability or any other Person with a Disability, a statement to that effect and the facts on which that is based, and if the Resident is a widow or a single parent, a statement to that effect;
the name and individual number of the spouse for withholding deduction (or, for a person without an individual number, the name), and, if the spouse for withholding deduction is a Claimable Elderly Spouse, a statement to that effect and the facts on which that is based;
源泉控除対象親族（当該支払を受ける日の属する年の第二条第一項第三十号（定義）に規定する合計所得金額の見積額が八十五万円を超える者を除く。以下この項、第三項及び第七項において同じ。）の氏名及び個人番号（個人番号を有しない者にあつては、氏名）並びに源泉控除対象親族のうちに特定扶養親族、老人扶養親族又は第八十四条の二第一項（特定親族特別控除）に規定する特定親族がある場合には、その旨及びその該当する事実
the names and individual numbers of the relatives for withholding deduction (excluding persons whose estimated amount of total income as prescribed in Article 2, paragraph (1), item (xxx) (Definitions) for the year in which the day of that payment falls exceeds 850,000 yen; hereinafter the same applies in this paragraph and in paragraphs (3) and (7)) (or, for a person without an individual number, the name), and, if there is a specified dependent, an elderly dependent, or a specified relative as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) among the relatives for withholding deduction, a statement to that effect and the facts on which that is based;
同一生計配偶者又は扶養親族のうちに同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者がある場合には、その旨、その者の氏名及び個人番号（個人番号を有しない者にあつては、氏名）並びにその該当する事実
if there is a cohabiting Person with a Particular Disability, any other Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability among the spouse in the same household or the dependents, a statement to that effect, that person's name and individual number (or, for a person without an individual number, the name), and the facts on which that is based;
第三号の源泉控除対象配偶者又は前号の同居特別障害者若しくはその他の特別障害者若しくは特別障害者以外の障害者が非居住者である親族である場合にはその旨並びに第四号の源泉控除対象親族が非居住者である親族である場合にはその旨及び源泉控除対象親族に該当する事実
if the spouse for withholding deduction referred to in item (iii), or the cohabiting Person with a Particular Disability, other Person with a Particular Disability, or Person with a Disability other than a Person with a Particular Disability referred to in the preceding item, is a relative who is a Nonresident, a statement to that effect, and if a relative for withholding deduction referred to in item (iv) is a relative who is a Nonresident, a statement to that effect and the facts by which that relative qualifies as a relative for withholding deduction;
その他財務省令で定める事項
any other particulars specified by Ministry of Finance Order.
前項の規定による申告書を同項の公的年金等の支払者を経由して提出する場合において、当該申告書に記載すべき事項がその年の前年において当該公的年金等の支払者を経由して提出した同項の規定による申告書に記載した事項と異動がないときは、居住者は、当該公的年金等の支払者が政令で定めるところにより国税庁長官の承認を受けている場合に限り、同項の規定により記載すべき事項に代えて当該異動がない旨を記載した同項の規定による申告書を提出することができる。
If a declaration under the preceding paragraph is submitted via the person paying the public pension or retirement package referred to in that paragraph, and the particulars to be stated in that declaration have not changed from the particulars stated in the declaration under that paragraph submitted via that person paying the public pension or retirement package in the year preceding that year, the Resident may submit a declaration under that paragraph stating that there has been no change, in lieu of the particulars required to be stated under that paragraph, but only if that person paying the public pension or retirement package has obtained the approval of the Commissioner of the National Tax Agency pursuant to Cabinet Order.
第一項の規定による申告書に同項第六号に掲げる事項の記載をした居住者（前項の規定により当該記載に代えて異動がない旨の記載をした居住者を含む。）は、政令で定めるところにより、当該記載がされた者（前項の規定により当該記載に代えて異動がない旨の記載がされた者を含む。以下この項において同じ。）が当該居住者の親族に該当する旨を証する書類（当該記載がされた者が同号の源泉控除対象親族であり、かつ、同号に掲げる源泉控除対象親族に該当する事実が第二条第一項第三十四号の二ロ（１）に掲げる者に該当することである場合には、当該書類及び同号ロ（１）に掲げる者に該当する旨を証する書類）を提出し、又は提示しなければならない。
A Resident who has stated the particulars set forth in paragraph (1), item (vi) in a declaration under that paragraph (including a Resident who, pursuant to the preceding paragraph, has stated that there has been no change in lieu of that statement) must, pursuant to Cabinet Order, submit or present a document certifying that the person about whom that statement has been made (including a person about whom a statement that there has been no change has been made in lieu of that statement pursuant to the preceding paragraph; hereinafter the same applies in this paragraph) is a relative of the Resident (or, if the person about whom that statement has been made is a relative for withholding deduction referred to in that item and the fact by which that person qualifies as a relative for withholding deduction set forth in that item is that the person is a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b), (1), that document and a document certifying that the person is a person set forth in (b), (1) of that item).
In the case referred to in paragraph (1), if a declaration under that paragraph is accepted by the person paying the public pension or retirement package via whom it is to be submitted, the declaration is deemed to have been submitted to the district director prescribed in that paragraph on the day on which it was accepted.
第一項の公的年金等の支払を受ける居住者は、同項の規定による申告書の提出の際に経由すべき公的年金等の支払者が電磁的方法（第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）に規定する電磁的方法をいう。以下この項において同じ。）による当該申告書に記載すべき事項（以下この項において「記載事項」という。）の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、当該申告書の提出に代えて、当該公的年金等の支払者に対し、当該記載事項を電磁的方法により提供することができる。この場合においては、同条第二項後段の規定を準用する。
If the person paying the public pension or retirement package via whom a declaration under paragraph (1) is to be submitted meets the requirements specified by Cabinet Order, including having taken measures that enable it to properly receive, by electronic or magnetic means (meaning the electronic or magnetic means prescribed in Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters); the same applies in this paragraph), the particulars to be stated in that declaration (referred to as the "required particulars" in this paragraph), a Resident paid a public pension or retirement package referred to in that paragraph may, in lieu of submitting that declaration, provide the required particulars to that person paying the public pension or retirement package by electronic or magnetic means. In such a case, the second sentence of paragraph (2) of that Article applies mutatis mutandis.
前項の規定の適用がある場合における第四項の規定の適用については、同項中「申告書が」とあるのは「申告書に記載すべき事項を」と、「支払者に受理されたとき」とあるのは「支払者が提供を受けたとき」と、「受理された日」とあるのは「提供を受けた日」とする。
For the purpose of applying paragraph (4) in a case where the preceding paragraph applies, the phrase "a declaration" in that paragraph is deemed to be replaced with "the particulars to be stated in a declaration"; the phrase "is accepted by the person paying the public pension or retirement package" is deemed to be replaced with "are provided to the person paying the public pension or retirement package"; and the phrase "the day on which it was accepted" is deemed to be replaced with "the day on which they were provided".
第一項の規定による申告書の提出を受ける公的年金等の支払者が、財務省令で定めるところにより、当該申告書に記載されるべき源泉控除対象配偶者、同一生計配偶者、源泉控除対象親族その他財務省令で定める者（以下この項において「源泉控除対象配偶者等」という。）の氏名及び個人番号その他の事項を記載した帳簿（当該申告書の提出の前に、当該源泉控除対象配偶者等に係る第一項の居住者から第百九十八条第四項各号に掲げる申告書の提出を受けて作成されたものに限る。）を備えているときは、その居住者は、第一項の規定にかかわらず、当該公的年金等の支払者に提出する同項の規定による申告書には、当該帳簿に記載されている個人番号の記載を要しないものとする。ただし、当該申告書に記載されるべき氏名又は個人番号が当該帳簿に記載されている源泉控除対象配偶者等の氏名又は個人番号と異なるときは、この限りでない。
If a person paying a public pension or retirement package who receives a declaration under paragraph (1) keeps, pursuant to Ministry of Finance Order, a book stating the names, individual numbers, and other particulars of the spouse for withholding deduction, the spouse in the same household, the relatives for withholding deduction, and other persons specified by Ministry of Finance Order who are to be stated in that declaration (referred to as the "spouse or relative for withholding deduction and similar persons" in this paragraph) (limited to a book prepared, before the submission of that declaration, upon receiving any of the declarations set forth in the items of Article 198, paragraph (4) from the Resident referred to in paragraph (1) to whom the spouse or relative for withholding deduction and similar persons relate), the Resident is not required, notwithstanding paragraph (1), to state the individual numbers stated in that book in the declaration under that paragraph submitted to that person paying the public pension or retirement package; provided, however, that this does not apply if a name or individual number to be stated in that declaration differs from the name or individual number of the spouse or relative for withholding deduction and similar persons stated in that book.
A declaration under paragraph (1) is referred to as a return for Dependents, etc. by a recipient of a public pension or retirement package.
Article 203-7Public Pensions and Retirement Packages Exempt from Withholding
居住者が前条第一項に規定する公的年金等の支払を受ける場合において、その年中に支払を受けるべき当該公的年金等の額がその年最初に当該公的年金等の支払を受けるべき日の前日の現況において政令で定める金額に満たないときは、当該公的年金等については、第二百三条の二（源泉徴収義務）の規定による所得税の徴収及び納付は、要しないものとする。
If a Resident is paid a public pension or retirement package prescribed in paragraph (1) of the preceding Article and the amount of that public pension or retirement package to be paid during the year falls short of the amount specified by Cabinet Order based on the circumstances as of the day before the day on which the Resident is to be first paid that public pension or retirement package in that year, income taxes are not required to be withheld and paid over pursuant to Article 203-2 (Obligation to Withhold Taxes) with respect to that public pension or retirement package.