Article 45-3-2Return of Dependents, etc. by Salary Earners Pertaining to Individual Prefectural Inhabitant Tax

①A person who is required to submit the return prescribed in Article 194, paragraph (1) of the Income Tax Act pursuant to that paragraph (referred to as a "salary earner" in this Article) must, by the day before the day on which he or she first receives payment of salary each year from the payer of salary, etc. prescribed in that paragraph through whom the return is to be submitted (referred to as a "salary payer" in this Article), as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the following matters, together with the return prescribed in Article 317-3-2, paragraph (1), through that salary payer, to the mayor of the municipality of the place of domicile of that salary earner.

②In the case where the return under the preceding paragraph is submitted through the salary payer, if the matters to be stated in that return are unchanged from the matters stated in the return under that paragraph submitted through that salary payer in the previous year of that year (or, if that person submitted the return under the following paragraph through that salary payer in the course of that previous year, the return under that paragraph last submitted in that previous year), the salary earner may, as provided by Order of the Ministry of Internal Affairs and Communications, submit, in place of the matters to be stated under the preceding paragraph, a return under that paragraph stating that there is no such change, together with the return prescribed in Article 317-3-2, paragraph (2).

③A salary earner who has submitted the return under paragraph (1) must, if a change arises in the course of the year in the matters stated in that return, by the day before the day on which he or she first receives payment of salary from the salary payer referred to in that paragraph after the day on which the change arose, as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the particulars of the change and other matters specified by Order of the Ministry of Internal Affairs and Communications, together with the return prescribed in Article 317-3-2, paragraph (3), through that salary payer, to the mayor of the municipality of the place of domicile of that salary earner.

④In the case referred to in paragraph (1) and the preceding paragraph, when the return under those provisions is accepted by the salary payer through whom it is to be submitted, that return is deemed to have been submitted, on the day on which it was accepted, to the mayor of the municipality prescribed in those provisions.

⑤If the salary payer through whom the return under paragraphs (1) and (3) is to be submitted has taken measures enabling it to properly receive, by electronic or magnetic means (meaning a method using an electronic data processing system or other method using information and communications technology that is specified by Order of the Ministry of Internal Affairs and Communications; the same applies hereinafter in this Subsection), the provision of the matters to be stated in that return, and otherwise satisfies the requirements specified by Cabinet Order, a salary earner may, as provided by Order of the Ministry of Internal Affairs and Communications, in lieu of submitting that return, provide to that salary payer, by electronic or magnetic means, the matters to be stated in that return together with the matters to be stated in the return prescribed in Article 317-3-2, paragraph (5).

⑥With regard to the application of the provisions of paragraph (4) where the provisions of the preceding paragraph apply, the phrase "the return under those provisions is" in that paragraph is deemed to be replaced with "the matters to be stated in the return under those provisions are", "accepted by the salary payer" with "provided to the salary payer", and "the day on which it was accepted" with "the day on which they were provided".