Article 198Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters
第百九十八条（給与所得者の源泉徴収に関する申告書の提出時期等の特例）
In the cases under Articles 194 through 196 (Declarations by Salary Income Earners Concerning Withholding), if a declaration under those provisions is accepted by the person paying the salary or other wage via whom it is to be submitted, the declaration is deemed to have been submitted to the district director prescribed in those provisions on the day on which it was accepted.
第百九十四条から第百九十六条まで（給与所得者の源泉徴収に関する申告書）の場合において、これらの規定による申告書がその提出の際に経由すべき給与等の支払者に受理されたときは、その申告書は、その受理された日にこれらの規定に規定する税務署長に提出されたものとみなす。
If the person paying the salary or other wage via whom a declaration under Articles 194 through 196 is to be submitted meets the requirements specified by Cabinet Order, including having taken measures that enable it to properly receive, by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology, which is specified by Ministry of Finance Order; the same applies in this paragraph and paragraph (5)), the particulars to be stated in that declaration (referred to as the "required particulars" in this paragraph), a Resident paid a salary or other wage prescribed in those provisions may, in lieu of submitting that declaration, provide the required particulars to that person paying the salary or other wage by electronic or magnetic means. In such a case, the Resident paid that salary or other wage must take measures specified by Ministry of Finance Order that make the Resident's name clear.
第百九十四条から第百九十六条までに規定する給与等の支払を受ける居住者は、これらの規定による申告書の提出の際に経由すべき給与等の支払者が電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。以下この項及び第五項において同じ。）による当該申告書に記載すべき事項（以下この項において「記載事項」という。）の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、当該申告書の提出に代えて、当該給与等の支払者に対し、当該記載事項を電磁的方法により提供することができる。この場合において、当該給与等の支払を受ける居住者は、その者の氏名を明らかにする措置であつて財務省令で定めるものを講じなければならない。
For the purpose of applying paragraph (1) in a case where the preceding paragraph applies, the phrase "a declaration" in that paragraph is deemed to be replaced with "the particulars to be stated in a declaration"; the phrase "is accepted by the person paying the salary or other wage" is deemed to be replaced with "are provided to the person paying the salary or other wage"; and the phrase "the day on which it was accepted" is deemed to be replaced with "the day on which they were provided".
If a person paying a salary or other wage who receives a salary income earner's return for deduction for Dependents, etc., a return for deduction for Dependents, etc. regarding secondary salaries, a salary income earner's return for spousal deduction, etc., or a salary income earner's return for special deduction for specified relatives (referred to as a "return for deduction for Dependents, etc." in this paragraph) keeps, pursuant to Ministry of Finance Order, a book stating the names, individual numbers, and other particulars of the spouse for withholding deduction, the Claimable Spouse, the spouse whose living expenses are paid from the same resources as the Resident as prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction), the relatives for withholding deduction, the specified relatives as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives), and other persons specified by Ministry of Finance Order who are to be stated in that return for deduction for Dependents, etc. (referred to as the "spouse or relative for withholding deduction and similar persons" in this paragraph) (limited to a book prepared, before the submission of that return for deduction for Dependents, etc., upon receiving any of the following declarations from the Resident paid the salary or other wage to whom the spouse or relative for withholding deduction and similar persons relate), the person paid that salary or other wage is not required, notwithstanding Article 194, paragraph (1), Article 195, paragraph (1), Article 195-2, paragraph (1), and Article 195-3, paragraph (1), to state the individual numbers stated in that book in the return for deduction for Dependents, etc. submitted to that person paying the salary or other wage; provided, however, that this does not apply if a name or individual number to be stated in that return for deduction for Dependents, etc. differs from the name or individual number of the spouse or relative for withholding deduction and similar persons stated in that book.
給与所得者の扶養控除等申告書、従たる給与についての扶養控除等申告書、給与所得者の配偶者控除等申告書又は給与所得者の特定親族特別控除申告書（以下この項において「扶養控除等申告書」という。）の提出を受ける給与等の支払者が、財務省令で定めるところにより、当該扶養控除等申告書に記載されるべき源泉控除対象配偶者、控除対象配偶者、第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者、源泉控除対象親族、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その他財務省令で定める者（以下この項において「源泉控除対象配偶者等」という。）の氏名及び個人番号その他の事項を記載した帳簿（当該扶養控除等申告書の提出の前に、当該源泉控除対象配偶者等に係る給与等の支払を受ける居住者から次に掲げる申告書の提出を受けて作成されたものに限る。）を備えているときは、その給与等の支払を受ける者は、第百九十四条第一項、第百九十五条第一項、第百九十五条の二第一項及び第百九十五条の三第一項の規定にかかわらず、当該給与等の支払者に提出する扶養控除等申告書には、当該帳簿に記載されている個人番号の記載を要しないものとする。ただし、当該扶養控除等申告書に記載されるべき氏名又は個人番号が当該帳簿に記載されている源泉控除対象配偶者等の氏名又は個人番号と異なるときは、この限りでない。
a declaration on receipt of retirement income;
退職所得の受給に関する申告書
a return for Dependents, etc. by a recipient of a public pension or retirement package.
公的年金等の受給者の扶養親族等申告書
If a Resident paid a salary or other wage prescribed in Article 196, paragraph (1) provides the particulars to be stated in a salary income earner's return for insurance premium deduction by electronic or magnetic means pursuant to paragraph (2), the Resident may, pursuant to Cabinet Order, in lieu of submitting or presenting under paragraph (2) of that Article a document certifying payment of the amount of social insurance premiums, the amount of small enterprise-based mutual aid premiums and similar payments, the amount of new life insurance premiums, the amount of old life insurance premiums, the amount of nursing care and medical insurance premiums, the amount of new individual annuity insurance premiums, the amount of old individual annuity insurance premiums, or the amount of earthquake insurance premiums prescribed in that paragraph, provide the particulars to be stated in that document by electronic or magnetic means to the person paying the salary or other wage via whom that declaration is to be submitted. In such a case, the Resident paid that salary or other wage is deemed to have submitted or presented that document.
第百九十六条第一項に規定する給与等の支払を受ける居住者は、第二項の規定により給与所得者の保険料控除申告書に記載すべき事項を電磁的方法により提供する場合には、同条第二項に規定する社会保険料の金額、小規模企業共済等掛金の額、新生命保険料の金額、旧生命保険料の金額、介護医療保険料の金額、新個人年金保険料の金額、旧個人年金保険料の金額又は地震保険料の金額の支払をした旨を証する書類の同項の規定による提出又は提示に代えて、政令で定めるところにより、当該申告書の提出の際に経由すべき給与等の支払者に対し、当該書類に記載されるべき事項を電磁的方法により提供することができる。この場合において、当該給与等の支払を受ける居住者は、当該書類を提出し、又は提示したものとみなす。
Read this with the articles around it
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
Claimable Spousemachine translation
「控除対象配偶者」
A spouse in the same household (同一生計配偶者) of a resident whose own total income is 10 million yen or less.
Defined inArticle 2, paragraph (1), item (xxxiii-2)· applies throughout the law
spouse for withholding deductionmachine translation
「源泉控除対象配偶者」
The spouse of a resident whose total income is 9 million yen or less, who shares the resident's household budget, is not paid as a full-time worker in the resident's business, and has total income of 950,000 yen or less.
Defined inArticle 2, paragraph (1), item (xxxiii-4)· applies throughout the law
relative for withholding deductionmachine translation
「源泉控除対象親族」
A claimable dependent, or a relative (other than a spouse) or foster child sharing the resident's household budget who is aged 19 to 22 and has total income of 1 million yen or less, whom the payer of salary or pension takes into account when withholding tax.
Defined inArticle 2, paragraph (1), item (xxxiv-5)· 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
required particularsmachine translation
「記載事項」
The information to be entered in the declarations an employee gives through the payer of salary under Articles 194 to 196 (such as the declaration for dependents' deductions (扶養控除等申告書)), which the employee may send to the payer electronically instead of the form where the payer can properly receive it.
Short name set inArticle 198, paragraph (2)· applies only in this paragraph
electronic or magnetic means
「電磁的方法」
A way of using an electronic data processing system or other information and communications technology, of a kind a Ministry of Finance Order (財務省令) specifies.
Defined inArticle 198, paragraph (2)· applies only in this paragraph and in Article 198, paragraph (5)
return for deduction for Dependents, etc.machine translation
「扶養控除等申告書」
Any of the returns an employee gives the payer of their salary so the tax withheld takes account of their dependents: the return for deduction for dependents, the same return for a secondary salary, the return for spousal deduction, or the return for special deduction for specified relatives.
Short name set inArticle 198, paragraph (4)· applies only in this paragraph
spouse or relative for withholding deduction and similar personsmachine translation
「源泉控除対象配偶者等」
The spouses, relatives and other persons that must be named in a declaration of dependants (for salary, or for public pensions), such as a spouse or relative for withholding deduction; where the payer already keeps a register of their names and individual numbers, those numbers need not be written on the declaration again.
Short name set inArticle 198, paragraph (4)· applies only in this paragraph
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.