①A person listed in Article 294, paragraph (1), item (i) must, by March 15, as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the following matters to the mayor of the municipality of the place of domicile as of the assessment date. However, this does not apply to a person who, as of January 1, is paid stipends, salaries, wages, annual allowances and bonuses, and remuneration of a similar nature (collectively referred to as "salary" in this Section) or the public pension, etc. prescribed in Article 35, paragraph (3) of the Income Tax Act (referred to as "public pension, etc." in this Section) by a person obligated to submit a salary payment report or public pension payment report under Article 317-6, paragraph (1) or (4), and who had no income in the previous year other than salary income or other than income pertaining to public pension, etc. (excluding a person who had no income other than income pertaining to public pension, etc. and who seeks the deduction of the amount of social insurance premium deduction (excluding that specified by Cabinet Order), the amount of deduction for small enterprise-based mutual aid premiums and similar payments, the amount of life insurance premium deduction, the amount of earthquake insurance premium deduction, the amount of working student deduction, the amount of special spousal deduction (excluding that pertaining to a spouse who shares the same livelihood, as prescribed in Article 314-2, paragraph (1), item (x)-2, of a person liable for the income levy (limited to one whose total income for the previous year is 9,000,000 yen or less) (limited to a spouse whose total income for the previous year is 950,000 yen or less) and who does not fall under a claimable spouse), the amount of deduction for dependents or the amount of special deduction for specified relatives prescribed in Article 314-2, paragraph (4) (excluding that pertaining to a specified relative (limited to one whose total income for the previous year is 850,000 yen or less)), or, together with these, the deduction of the amount of casualty loss deduction or the amount of medical expense deduction, the deduction of the amount of net loss prescribed in Article 313, paragraph (8), the deduction of the amount of net loss or casualty loss prescribed in paragraph (9) of that Article, or the deduction of the amount to be deducted pursuant to Article 314-7, paragraph (1) (excluding the portion pertaining to donations listed in item (iv) of that paragraph (excluding those made to a certified specified non-profit activity corporation prescribed in Article 2, paragraph (3) of the Act on Promotion of Specified Non-profit Activities and to a special certified specified non-profit activity corporation prescribed in paragraph (4) of that Article; the same applies in paragraph (5))) and paragraph (11) of Article 314-7 (referred to as the "donation tax credit amount" in this Article)), and to persons found not to bear tax liability for the income levy who are specified by Municipal Ordinance of that municipality.

②Where a salary payment report under Article 317-6, paragraph (1) or a public pension payment report under paragraph (4) of that Article has not been submitted by January 31, the mayor of the municipality may, if finding it necessary for the assessment and collection of municipal inhabitant tax, designate a person who, as of January 1, is paid salary or public pension, etc. by a person obligated to submit a salary payment report or public pension payment report under those provisions and who had no income in the previous year other than salary income or other than income pertaining to public pension, etc., and have that person submit the return referred to in the preceding paragraph by the deadline designated by the mayor of the municipality.

③A person who, as of January 1, is paid salary or public pension, etc. by a person obligated to submit a salary payment report or public pension payment report under Article 317-6, paragraph (1) or (4), and who had no income in the previous year other than salary income or other than income pertaining to public pension, etc. (excluding a person obligated to submit the return referred to in paragraph (1) pursuant to the preceding two paragraphs) must, when seeking the deduction of the amount of casualty loss deduction or the amount of medical expense deduction, the deduction of the amount of net loss prescribed in Article 313, paragraph (8), the deduction of the amount of net loss or casualty loss prescribed in paragraph (9) of that Article, or the deduction of the donation tax credit amount, submit, by March 15, as provided by Order of the Ministry of Internal Affairs and Communications, a return stating matters concerning those deductions to the mayor of the municipality of the place of domicile as of the assessment date.

④A person prescribed in the proviso to paragraph (1) (excluding a person obligated to submit the return referred to in paragraph (1) pursuant to paragraph (2)) may, where there is an amount of net loss or casualty loss in the previous year, submit the return referred to in that paragraph by March 15.

⑤A person listed in Article 294, paragraph (1), item (i) must, when seeking the deduction of the amount to be deducted pursuant to Article 314-7, paragraph (1) (limited to the portion pertaining to donations listed in item (iv) of that paragraph), submit, by March 15, as provided by Order of the Ministry of Internal Affairs and Communications, a return stating the amount of those donations and other necessary matters to the mayor of the municipality of the place of domicile as of the assessment date.

⑥In the case of paragraph (1) or (4), when a person listed in Article 294, paragraph (1), item (i) who has salary paid in the previous year to which Article 190 of the Income Tax Act applied submits the return referred to in paragraph (1), the person may, with respect to those of the matters listed in the items of that paragraph that are specified by Order of the Ministry of Internal Affairs and Communications, rely on the entries specified by Order of the Ministry of Internal Affairs and Communications.

⑦Where the mayor of the municipality finds it necessary for the assessment and collection of municipal inhabitant tax, the mayor may, as provided by Municipal Ordinance of that municipality, have a person listed in Article 294, paragraph (1), item (i) who is issued a withholding receipt for salary income or income pertaining to public pension, etc. for the previous year pursuant to Article 226, paragraph (1) or (3) of the Income Tax Act, or who may receive issuance of a withholding receipt for salary income or income pertaining to public pension, etc. pursuant to the proviso to paragraph (4) of that Article, submit that withholding receipt or a copy of it.

⑧Where the mayor of the municipality finds it necessary for the assessment and collection of municipal inhabitant tax, the mayor may, as provided by Municipal Ordinance of that municipality, have a person listed in Article 294, paragraph (1), item (ii) report the location of the offices, places of business or residential premises that the person has as of the assessment date, and other necessary matters.

⑨Where the mayor of the municipality finds it necessary for the assessment and collection of municipal inhabitant tax, the mayor may, as provided by Municipal Ordinance of that municipality, have a person who has newly come to fall under a person listed in Article 294, paragraph (1), item (iii) or (iv) report the person's name, the name of the representative or administrator, the location of the principal office or place of business, the location of offices, places of business or dormitories, etc. within that municipality, the date on which the person came to so fall, and other necessary matters.

①Where a person referred to in Article 294, paragraph (1), item (i) has submitted a final return referred to in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (referred to as the "final return" in this Article) for income tax for the previous year (excluding cases specified by Cabinet Order), for the purposes of applying the provisions of this Section, the return under paragraphs (1) through (4) of the preceding Article is deemed to have been submitted on the date on which that final return was submitted. However, this does not apply where that return was submitted before that date.

②In the case referred to in the main clause of the preceding paragraph, among the matters stated in that final return (excluding matters specified by Order of the Ministry of Internal Affairs and Communications), those corresponding to the matters prescribed in the items of paragraph (1) or in paragraph (3) of the preceding Article, and the matters appended pursuant to the following paragraph (excluding matters specified by Order of the Ministry of Internal Affairs and Communications), are deemed to have been stated in the return under paragraphs (1) through (4) of that Article.

③In the case of the main clause of paragraph (1), a person who submits a final return must add to that final return, as provided by Order of the Ministry of Internal Affairs and Communications, the matters necessary for the assessment and collection of municipal 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 the salary earner 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, 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.

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 the salary earner 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, 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 Section), 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.

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".