Article 198Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters

①In 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.

③For 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".

④If 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.

⑤If 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.