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Article 194Salary Income Earner's Return for Deduction for Dependents, etc.

第百九十四条（給与所得者の扶養控除等申告書）

A Resident paid a salary or other wage in Japan 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; the same applies hereinafter in this Section) for the income taxes on that salary or other wage, via the person paying that salary or other wage (or, if there are two or more such persons, the principal payer of salary), by the day before the day on which the Resident is first paid a salary or other wage by that payer each year:

国内において給与等の支払を受ける居住者は、その給与等の支払者（その支払者が二以上ある場合には、主たる給与等の支払者）から毎年最初に給与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、当該給与等の支払者を経由して、その給与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。以下この節において同じ。）の所轄税務署長に提出しなければならない。

the name of that person paying the salary or other wage;

当該給与等の支払者の氏名又は名称

if the Resident is a Person with a Particular Disability or any other Person with a Disability, or a working student, 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;

その居住者が、特別障害者若しくはその他の障害者又は勤労学生に該当する場合にはその旨及びその該当する事実並びに寡婦又はひとり親に該当する場合にはその旨

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 Resident's spouse in the same household or dependents, a statement to that effect, the number of such persons, their names and individual numbers (or, for a person without an individual number, the name), 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、その数、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

the name and individual number of the spouse for withholding deduction (or, for a person without an individual number, the name);

源泉控除対象配偶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）

the names and individual numbers of the relatives for withholding deduction (or, for a person without an individual number, the name), and, if there is a specified dependent or an elderly dependent among the relatives for withholding deduction, a statement to that effect and the facts on which that is based;

源泉控除対象親族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又は老人扶養親族がある場合には、その旨及びその該当する事実

if the Resident is paid salaries or other wages by two or more persons paying a salary or other wage, the names of those of the spouse for withholding deduction or the relatives for withholding deduction whom the Resident intends to have used as the basis for calculating the amount of income taxes to be withheld pursuant to Article 183, paragraph (1) (Obligation to Withhold Taxes) from the salary or other wage paid by the principal payer of salary;

二以上の給与等の支払者から給与等の支払を受ける場合には、源泉控除対象配偶者又は源泉控除対象親族のうち、主たる給与等の支払者から支払を受ける給与等について第百八十三条第一項（源泉徴収義務）の規定により徴収される所得税の額の計算の基礎としようとするものの氏名

if 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 item (iii), or the spouse for withholding deduction referred to in item (iv) (limited, in the case prescribed in the preceding item, to the spouse for withholding deduction prescribed in that item), is a relative who is a Nonresident, a statement to that effect, and if a relative for withholding deduction referred to in item (v) (limited, in the case prescribed in the preceding item, to a relative for withholding deduction prescribed in that item) 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;

第三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又は第四号の源泉控除対象配偶者（前号に規定する場合に該当するときは、同号に規定する源泉控除対象配偶者に限る。）が非居住者である親族である場合にはその旨並びに第五号の源泉控除対象親族（前号に規定する場合に該当するときは、同号に規定する源泉控除対象親族に限る。）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

any other particulars specified by Ministry of Finance Order.

その他財務省令で定める事項

If a declaration under the preceding paragraph is submitted via the person paying the salary or other wage 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 payer in the year preceding that year (or, if the Resident submitted a declaration under the following paragraph via that payer partway through that preceding year, the declaration under the following paragraph last submitted in that preceding 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 the preceding paragraph.

前項の規定による申告書を同項の給与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支払者を経由して提出した同項の規定による申告書（その者が当該前年の中途において次項の規定による申告書を当該支払者を経由して提出した場合には、当該前年の最後に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、前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 change arises partway through the year in the particulars stated in a declaration submitted by a Resident under paragraph (1), the Resident must submit a declaration stating the details of that change and other particulars specified by Ministry of Finance Order to the competent district director for the locality for paying over taxes under Article 17 for the income taxes on that salary or other wage, via the person paying the salary or other wage referred to in that paragraph, by the day before the day on which the Resident is first paid a salary or other wage by that payer after the day on which the change arose.

第一項の規定による申告書を提出した居住者は、その年の中途において当該申告書に記載した事項について異動を生じた場合には、同項の給与等の支払者からその異動を生じた日後最初に給与等の支払を受ける日の前日までに、その異動の内容その他財務省令で定める事項を記載した申告書を、当該支払者を経由して、その給与等に係る所得税の第十七条の規定による納税地の所轄税務署長に提出しなければならない。

A Resident who has stated in a declaration under paragraph (1) or the preceding paragraph that the Resident is a working student (including a Resident who, pursuant to paragraph (2), has stated that there has been no change in lieu of that statement) and who is a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions) must, pursuant to Cabinet Order, submit or present a document certifying that the Resident is such a person.

第一項又は前項の規定による申告書に勤労学生に該当する旨の記載をした居住者（第二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。）で第二条第一項第三十二号ロ又はハ（定義）に掲げる者に該当するものは、政令で定めるところにより、これらの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 (vii) in a declaration under paragraph (1) or (3) (including a Resident who, pursuant to paragraph (2), 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 paragraph (2); referred to as a "relative residing outside Japan" in the paragraphs up to and including paragraph (7)) is a relative of the Resident (or, if the relative residing outside Japan is a relative for withholding deduction prescribed in that item and the fact by which that relative qualifies as a relative for withholding deduction set forth in that item is that the relative is a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b), (1), that document and a document certifying that the relative is a person set forth in (b), (1) of that item).

第一項又は第三項の規定による申告書に第一項第七号に掲げる事項の記載をした居住者（第二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（第二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。以下第七項までにおいて「国外居住親族」という。）が当該居住者の親族に該当する旨を証する書類（当該国外居住親族が同号に規定する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。

If a Resident prescribed in the preceding paragraph seeks to receive a deduction of the amount equivalent to the disability deduction or the deduction for Dependents set forth in item (ii), (c) of Article 190 (Year-End Adjustment) for a relative residing outside Japan in calculating the amount of the excess or shortfall prescribed in that Article, the Resident must submit a declaration stating the fact that the living expenses of the relative residing outside Japan are paid from the same resources as the Resident (or, if the Resident seeks to receive a deduction of the amount equivalent to the deduction for Dependents on the grounds that the relative residing outside Japan is a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b), (3), the fact that the relative residing outside Japan is a person set forth in (b), (3) of that item) and other particulars specified by Ministry of Finance Order to the competent district director for the locality for paying over taxes under Article 17 for the income taxes on that salary or other wage, via the person paying the salary or other wage prescribed in paragraph (1), by the day before the day on which the Resident is paid the last salary or other wage for the year by that payer.

前項に規定する居住者は、第百九十条（年末調整）に規定する過不足の額の計算上、国外居住親族に係る同条第二号ハに掲げる障害者控除の額又は扶養控除の額に相当する金額の控除を受けようとする場合には、第一項に規定する給与等の支払者からその年最後に給与等の支払を受ける日の前日までに、当該国外居住親族が当該居住者と生計を一にする事実（当該国外居住親族が第二条第一項第三十四号の二ロ（３）に掲げる者に該当するものとして扶養控除の額に相当する金額の控除を受けようとする場合には、当該国外居住親族が同号ロ（３）に掲げる者に該当する事実）その他財務省令で定める事項を記載した申告書を、当該支払者を経由して、その給与等に係る所得税の第十七条の規定による納税地の所轄税務署長に提出しなければならない。

A Resident submitting a declaration under the preceding paragraph must, pursuant to Cabinet Order, submit or present a document showing that the living expenses of the relative residing outside Japan referred to in that paragraph are paid from the same resources as the Resident (or, if the Resident seeks to receive a deduction of the amount equivalent to the deduction for Dependents on the grounds that the relative residing outside Japan is a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b), (3), a document showing that the relative residing outside Japan is a person set forth in (b), (3) of that item).

前項の規定による申告書を提出する居住者は、政令で定めるところにより、同項の国外居住親族が当該居住者と生計を一にすることを明らかにする書類（当該国外居住親族が第二条第一項第三十四号の二ロ（３）に掲げる者に該当するものとして扶養控除の額に相当する金額の控除を受けようとする場合には、当該国外居住親族が同号ロ（３）に掲げる者に該当することを明らかにする書類）を提出し、又は提示しなければならない。

A declaration under paragraph (1), (3), or (6) is referred to as a salary income earner's return for deduction for Dependents, etc.

第一項、第三項又は第六項の規定による申告書は、給与所得者の扶養控除等申告書という。

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Article 194Salary Income Earner's Return for Deduction for Dependents, etc.