Article 319-4Provision, by Electronic or Magnetic Means, of Matters to Be Stated in the Declaration on Receipt of Retirement Income
第三百十九条の四（退職所得の受給に関する申告書に記載すべき事項の電磁的方法による提供）
The provisions of Article 319-2, paragraph (1) (Provision, by Electronic or Magnetic Means, of Matters to Be Stated in Declarations by Salary Income Earners Concerning Withholding, etc.) apply mutatis mutandis to the requirements specified by Cabinet Order prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the Act. In this case, the phrase "Article 198, paragraph (2)" in Article 319-2, paragraph (1), item (i) is deemed to be replaced with "Article 203, paragraph (4) (Declaration on Receipt of Retirement Income)", the phrase "Resident receiving salary or other wage" with "Resident receiving severance pay or other such compensation", and the phrase "paragraph (2) of that Article" with "paragraph (4) of that Article"; the phrase "Article 198, paragraph (2)" in item (ii) of that paragraph is deemed to be replaced with "Article 203, paragraph (4)", and the phrase "Resident receiving salary or other wage" with "Resident receiving severance pay or other such compensation"; and the phrase "Article 198, paragraph (2)" in item (iii) of that paragraph is deemed to be replaced with "Article 203, paragraph (4)".
第三百十九条の二第一項（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）の規定は、法第二百三条第四項（退職所得の受給に関する申告書）に規定する政令で定める要件について準用する。この場合において、第三百十九条の二第一項第一号中「第百九十八条第二項」とあるのは「第二百三条第四項（退職所得の受給に関する申告書）」と、「給与等の支払を受ける居住者」とあるのは「退職手当等の支払を受ける居住者」と、「同条第二項」とあるのは「同条第四項」と、同項第二号中「第百九十八条第二項」とあるのは「第二百三条第四項」と、「給与等の支払を受ける居住者」とあるのは「退職手当等の支払を受ける居住者」と、同項第三号中「第百九十八条第二項」とあるのは「第二百三条第四項」と読み替えるものとする。