次に掲げる者（以下この条において「公的年金等受給者」という。）は、公的年金等支払者（所得税法第二百三条の六第一項に規定する申告書の提出の際に経由すべき同項に規定する公的年金等（以下この項において「公的年金等」という。）の支払者をいう。以下この条において同じ。）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、総務省令で定めるところにより、次項各号に掲げる事項を記載した申告書を、当該公的年金等支払者を経由して、当該公的年金等受給者の住所所在地の市町村長に提出しなければならない。
A person listed in the following items (referred to as a "recipient of public pensions, etc." in this Article) must, by the day before the day on which the person first receives payment of public pension, etc. each year from the payer of public pensions, etc. (meaning the payer of the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (referred to as "public pension, etc." in this paragraph) through whom the return prescribed in that paragraph is to be submitted; the same applies hereinafter in this Article), as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the matters set forth in the items of the following paragraph, through that payer of public pensions, etc., to the mayor of the municipality of the place of domicile of that recipient of public pensions, etc.