Article 318-3Submission or Presentation of Documents Concerning the Salary Income Earner's Return for Spousal Deduction, etc.
第三百十八条の三（給与所得者の配偶者控除等申告書に関する書類の提出又は提示）
A Resident who has stated in the return form under Article 195-2, paragraph (1) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act that a Claimable Spouse or a spouse prescribed in item (iii) of that paragraph is a Nonresident must attach to that return form, or present when submitting that return form, the following documents concerning the Claimable Spouse or spouse for whom that statement has been made; provided, however, that this does not apply to the document listed in item (i) concerning that Claimable Spouse or spouse that has been submitted or presented pursuant to the provisions of Article 194, paragraph (5) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act:
法第百九十五条の二第一項（給与所得者の配偶者控除等申告書）の規定による申告書に控除対象配偶者又は同項第三号に規定する配偶者が非居住者である旨の記載をした居住者は、当該記載がされた控除対象配偶者又は配偶者についての次に掲げる書類を当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。ただし、法第百九十四条第五項（給与所得者の扶養控除等申告書）の規定により提出し、又は提示したその控除対象配偶者又は配偶者に係る第一号に掲げる書類については、この限りでない。
a document specified by Ministry of Finance Order as certifying that the Claimable Spouse or spouse falls under the spouse of that Resident;
その控除対象配偶者又は配偶者が当該居住者の配偶者に該当する旨を証する書類として財務省令で定めるもの
a document specified by Ministry of Finance Order that makes clear that the Claimable Spouse or spouse shares a livelihood with that Resident.
その控除対象配偶者又は配偶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として財務省令で定めるもの
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