Article 195-3Salary Income Earner's Return for Special Deduction for Specified Relatives
第百九十五条の三（給与所得者の特定親族特別控除申告書）
If a Resident paid a salary or other wage in Japan seeks to receive a deduction of the amount equivalent to the special deduction for specified relatives set forth in item (ii), (e) of Article 190 (Year-End Adjustment) in calculating the amount of the excess or shortfall prescribed in that Article, 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) for the income taxes on that salary or other wage, via the person paying that salary or other wage (or, if the Resident is paid salaries or other wages by two or more persons paying a salary or other wage, the principal payer of salary), by the day before the day on which the Resident is paid the last salary or other wage for the year by that payer:
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
the name and individual number (or, for a person without an individual number, the name) of each specified relative as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) (referred to as a "specified relative" in the following paragraph), that person's total income for the year or its estimated amount, and, if that person is a relative who is a Nonresident, a statement to that effect;
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（次項において「特定親族」という。）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）並びにその者のその年の合計所得金額又はその見積額並びにその者が非居住者である親族である場合にはその旨
any other particulars specified by Ministry of Finance Order.
その他財務省令で定める事項
A Resident who has stated in a declaration under the preceding paragraph that a specified relative is a relative who is a Nonresident must, pursuant to Cabinet Order, submit or present a document certifying that the person about whom that statement has been made is a relative of the Resident and a document showing that the living expenses of the person about whom that statement has been made are paid from the same resources as the Resident.
A declaration under paragraph (1) is referred to as a salary income earner's return for special deduction for specified relatives.
第一項の規定による申告書は、給与所得者の特定親族特別控除申告書という。
Read this with the articles around it
(Locality for Paying Over Withholding Tax)
The locality in which a person paying a salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income), or a person making any other payment as prescribed in Part IV…
第二十八条第一項（給与所得）に規定する給与等の支払をする者その他第四編第一章から第六章まで（源泉徴収）に規定する支払をする者（以下この条において「給与等支払者」という。）のその支払につき源泉徴収をすべき所得税の納税地は、当該給与等支払者の事務所…
Open this provisionYear-End Adjustment
If a person paying a salary or other wage via whom a Resident has submitted a salary income earner's return for deduction for Dependents, etc. makes the last payment of salary or other wage for the…
給与所得者の扶養控除等申告書を提出した居住者で、第一号に規定するその年中に支払うべきことが確定した給与等の金額が二千万円以下であるものに対し、その提出の際に経由した給与等の支払者がその年最後に給与等の支払をする場合（その居住者がその後その年十二月三十一日までの間に当該支払者以外の者に当該申告書を提出すると見込まれる場…
Open this provisionYear-End Adjustment
the amount of tax calculated by applying Article 89, paragraph (1) (Tax Rates) with the amount remaining after deducting the total of the following amounts from the amount of salary or other wage…
別表第五により、その年中にその居住者に対し支払うべきことが確定した給与等の金額に応じて求めた同表の給与所得控除後の給与等の金額から次に掲げる金額の合計額を控除した金額（当該金額に千円未満の端数があるとき、又は当該金額の全額が千円未満であるときは、その端数金額又はその全額を切り捨てた金額）を課税総所得金額とみなして第八…
Open this provisionSalary Income Earner's Return for Special Deduction for Specified Relatives
If a Resident paid a salary or other wage in Japan seeks to receive a deduction of the amount equivalent to the special deduction for specified relatives set forth in item (ii)…
国内において給与等の支払を受ける居住者は、第百九十条（年末調整）に規定する過不足の額の計算上、同条第二号ホに掲げる特定親族特別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…
Open this provisionSalary Income Earner's Return for Special Deduction for Specified Relatives
A Resident who has stated in a declaration under the preceding paragraph that a specified relative is a relative who is a Nonresident must, pursuant to Cabinet Order…
前項の規定による申告書に特定親族が非居住者である親族である旨の記載をした居住者は、政令で定めるところにより、当該記載がされた者が当該居住者の親族に該当する旨を証する書類及び当該記載がされた者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を提出し、又は提示しなければならない。
Open this provisionSpecial Deduction for Specified Relatives
If a Resident has any of the relatives aged 19 or older but under 23 whose living expenses are paid from the same resources as the Resident (other than the Resident's spouse) and children placed with…
居住者が生計を一にする年齢十九歳以上二十三歳未満の親族（その居住者の配偶者を除く。）及び児童福祉法第二十七条第一項第三号（都道府県の採るべき措置）の規定により同法第六条の四（定義）に規定する里親に委託された児童（第五十七条第一項（事業に専従する親族がある場合の必要経費の特例等）に規定する青色事業専従者に該当するもので…
Open this provisionin Japan
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
withholding
「源泉徴収」
Collecting income tax at source when making a payment and paying it over to the government, under Part IV, Chapters I to VI of this Act.
Defined inArticle 2, paragraph (1), item (xlv)· applies throughout the law
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 10, paragraph (3), item (i)
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inArticle 183, paragraph (1)· applies only in this chapter
total incomemachine translation
「合計所得金額」
The total of a person's aggregate income, retirement income and timber income under Article 22, worked out without deducting losses carried forward from earlier years under Articles 70 and 71.
Short name set inArticle 195-2, paragraph (1), item (ii)· applies only in this provision and in Article 195-2, paragraph (1), item (iii); Article 195-3, paragraph (1), item (ii); and Article 195-4, paragraph (1), item (ii)
specified relativemachine translation
「特定親族」
A relative of a resident other than the resident's spouse, or a foster child placed with the resident (里親に委託された児童), aged 19 to 22, who shares the resident's household budget, has total income (合計所得金額) of 1.23 million yen or less and is not a claimable dependent (控除対象扶養親族), other than one working full-time in the resident's business and paid for it or counted as a family business employee, as Article 84-2, paragraph (1) describes.
Short name set inArticle 195-3, paragraph (1), item (ii)· applies only in this provision and in Article 195-3, paragraph (2)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.