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Article 319-10Submission or Presentation of Documents Concerning the Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package

第三百十九条の十(公的年金等の受給者の扶養親族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 203-6, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act the matters listed in item (vi) of that paragraph (including a Resident who has stated, in lieu of that statement, that there has been no change pursuant to the provisions of paragraph (2) of that Article) must, according to the categories of persons for whom the statements listed in the following items have been made, attach to that return form for each person, or present when submitting that return form, a document specified by Ministry of Finance Order as certifying the matter specified in the relevant item.

法第二百三条の六第一項(公的年金等の受給者の扶養親族等申告書)の規定による申告書に同項第六号に掲げる事項の記載をした居住者(同条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、次の各号に掲げる記載がされた者の区分に応じ当該各号に定める旨を証する書類として財務省令で定めるものを各人別に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。

a spouse for withholding deduction under Article 203-6, paragraph (1), item (vi) of the Act for whom a statement that the person is a Nonresident has been made in that return form: that the person falls under the spouse of that Resident;

法第二百三条の六第一項第六号の源泉控除対象配偶者で、当該申告書に非居住者である旨の記載がされた者 その者が当該居住者の配偶者に該当する旨

a relative for withholding deduction under Article 203-6, paragraph (1), item (vi) of the Act for whom a statement that the person is a Nonresident has been made in that return form: that the person falls under a relative of that Resident other than the spouse (where the fact by which the person falls under a relative for withholding deduction listed in that item is that the person falls under a person listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (1) (Definitions) of the Act, that the person falls under a relative of that Resident other than the spouse and that the person falls under a person listed in (b), (1) of that item);

法第二百三条の六第一項第六号の源泉控除対象親族で、当該申告書に非居住者である旨の記載がされた者 その者が当該居住者の配偶者以外の親族に該当する旨(その者の同号に掲げる源泉控除対象親族に該当する事実が法第二条第一項第三十四号の二ロ(1)(定義)に掲げる者に該当することである場合には、その者が当該居住者の配偶者以外の親族に該当する旨及び同号ロ(1)に掲げる者に該当する旨)

a cohabiting Person with a Particular Disability or other Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability, under Article 203-6, paragraph (1), item (vi) of the Act for whom a statement that the person is a Nonresident has been made in that return form (excluding a person for whom a statement listed in the preceding two items has been made): that the person falls under a relative of that Resident.

法第二百三条の六第一項第六号の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で、当該申告書に非居住者である旨の記載がされた者(前二号に掲げる記載がされた者を除く。) その者が当該居住者の親族に該当する旨

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