Article 319-2Provision, by Electronic or Magnetic Means, of Matters to Be Stated in Declarations by Salary Income Earners Concerning Withholding, etc.
第三百十九条の二（給与所得者の源泉徴収に関する申告書に記載すべき事項等の電磁的方法による提供）
The requirements specified by Cabinet Order prescribed in Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act are to be the following requirements:
法第百九十八条第二項（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）に規定する政令で定める要件は、次に掲げる要件とする。
measures have been taken to enable proper receipt of the provision of the required particulars prescribed in Article 198, paragraph (2) of the Act (hereinafter in this paragraph referred to as "required particulars"), by the electronic or magnetic means prescribed in that paragraph (referred to as "electronic or magnetic means" in the following paragraph), made by a Resident receiving salary or other wage prescribed in paragraph (2) of that Article (referred to as a "Resident receiving salary or other wage" in the following item);
necessary measures have been taken to identify the Resident receiving salary or other wage who provided the required particulars provided pursuant to the provisions of Article 198, paragraph (2) of the Act;
法第百九十八条第二項の規定により提供を受けた記載事項について、その提供をした給与等の支払を受ける居住者を特定するための必要な措置を講じていること。
necessary measures have been taken to display the required particulars provided pursuant to the provisions of Article 198, paragraph (2) of the Act on the screen of a computer and to output them in writing.
法第百九十八条第二項の規定により提供を受けた記載事項について、電子計算機の映像面への表示及び書面への出力をするための必要な措置を講じていること。
A Resident receiving salary or other wage prescribed in Article 198, paragraph (5) of the Act must, where providing, by electronic or magnetic means, the matters to be stated in the documents prescribed in the preceding Article to the person paying the salary or other wage through whom the Resident is to submit the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act, provide an electronic certificate, etc. in which the matters to be stated in those documents are recorded, together with the matters to be stated in that return form.
法第百九十八条第五項に規定する給与等の支払を受ける居住者は、法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書の提出の際に経由すべき給与等の支払者に対し、前条に規定する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ときは、当該書類に記載されるべき事項が記録された電子証明書等を当該申告書に記載すべき事項と併せて提供しなければならない。
Read this with the articles around it
salary or other wagemachine translation
「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) of the Income Tax Act on salary income.
Short name set inArticle 308, paragraph (1)· applies only in this chapter
electronic certificate, etc.machine translation
「電子証明書等」
An electronic record (電磁的記録) holding information on which an electronic signature (電子署名) has been made, together with the electronic certificate proving who made that signature, as Article 262, paragraph (2) defines it.
Defined inArticle 319, paragraph (1)· applies only in this provision and in Article 319-2, paragraph (2)
resident receiving salary or other wagemachine translation
「給与等の支払を受ける居住者」
A resident receiving salary or other wage who, under Article 198, paragraph (2) of the Income Tax Act, may provide the contents of the returns under Articles 194 to 196 of that Act to the salary payer electronically instead of filing them, where the payer has the measures in place this item sets.
Short name set inArticle 319-2, paragraph (1), item (i)· applies only in this provision and in Article 319-2, paragraph (1), item (ii)
required particularsmachine translation
「記載事項」
The information to be entered in the returns that a resident receiving salary or other wage files through the salary payer under Articles 194 to 196 of the Income Tax Act, which may instead be provided electronically under Article 198, paragraph (2) of that Act.
Short name set inArticle 319-2, paragraph (1), item (i)· applies only in this paragraph
electronic or magnetic meansmachine translation
「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) sets, as Article 198, paragraph (2) of the Income Tax Act defines it.
Short name set inArticle 319-2, paragraph (1), item (i)· applies only in this provision and in Article 319-2, paragraph (2)