Article 319-9Procedures for the Approval of the Commissioner of the National Tax Agency Pertaining to Submission of the Simplified Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
第三百十九条の九（簡易な公的年金等の受給者の扶養親族等申告書の提出に係る国税庁長官の承認に関する手続）
A payer of a public pension or retirement package prescribed in Article 203-6, paragraph (2) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act that seeks the approval of the Commissioner of the National Tax Agency under the provisions of that paragraph must submit to the Commissioner of the National Tax Agency a written application stating to that effect, the grounds on which the approval is sought, and other matters specified by Ministry of Finance Order, by the date specified by Ministry of Finance Order, through the competent district director with jurisdiction over the place for tax payment under the provisions of Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that public pension or retirement package (where a designation has been made pursuant to the provisions of Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the place for tax payment so designated).
法第二百三条の六第二項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等の支払者は、同項の規定による国税庁長官の承認を受けようとする場合には、その旨及び当該承認を受けようとする事由その他財務省令で定める事項を記載した申請書を、財務省令で定める日までに、当該公的年金等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長を経由して、国税庁長官に提出しなければならない。
When the Commissioner of the National Tax Agency has received the submission of the written application under the provisions of the preceding paragraph, the Commissioner is to approve that application where the Commissioner finds that there is an individual record of the matters stated in the return form under the provisions of Article 203-6, paragraph (1) of the Act (hereinafter in this paragraph referred to as the "return for Dependents, etc. by a recipient of a public pension or retirement package") that the payer of a public pension or retirement package referred to in paragraph (1) that submitted that written application received during the year that includes the day on which it submitted that written application, and that it is appropriate to carry out withholding under the provisions of Part IV, Chapter III-2 (Withholding on Public Pensions or Retirement Packages) of the Act on the basis of the return for Dependents, etc. by a recipient of a public pension or retirement package that may be submitted pursuant to the provisions of paragraph (2) of that Article (referred to as the "simplified return for Dependents, etc. by a recipient of a public pension or retirement package" in paragraph (4)), and is to reject that application where the Commissioner finds that those grounds do not exist.
国税庁長官は、前項の規定による申請書の提出を受けた場合には、当該申請書を提出した同項の公的年金等の支払者が当該申請書を提出した日の属する年において受理した法第二百三条の六第一項の規定による申告書（以下この項において「公的年金等の受給者の扶養親族等申告書」という。）に記載された事項について各人別の記録があり、かつ、同条第二項の規定により提出することができる公的年金等の受給者の扶養親族等申告書（第四項において「簡易な公的年金等の受給者の扶養親族等申告書」という。）に基づき法第四編第三章の二（公的年金等に係る源泉徴収）の規定による源泉徴収を行うこととすることが適当であると認めるときは当該申請を承認し、これらの事由がないと認めるときは当該申請を却下する。
When the Commissioner of the National Tax Agency makes a disposition of approval or rejection under the preceding paragraph, the Commissioner is to notify the payer of a public pension or retirement package referred to in paragraph (1) that submitted the written application referred to in that paragraph to that effect in writing.
After granting approval under paragraph (2), the Commissioner of the National Tax Agency may rescind that approval where the Commissioner finds that it has become inappropriate to carry out withholding under the provisions of Part IV, Chapter III-2 of the Act on the basis of the simplified return for Dependents, etc. by a recipient of a public pension or retirement package with regard to the payer of a public pension or retirement package referred to in paragraph (1) that obtained the approval. In this case, the provisions of the preceding paragraph apply mutatis mutandis to that rescission.
国税庁長官は、第二項の承認をした後、その承認を受けた第一項の公的年金等の支払者について簡易な公的年金等の受給者の扶養親族等申告書に基づいて法第四編第三章の二の規定による源泉徴収を行うことが適当でなくなつたと認める場合には、その承認を取り消すことができる。この場合において、前項の規定は、当該取消しについて準用する。
Read this with the articles around it
return for Dependents, etc. by a recipient of a public pension or retirement packagemachine translation
「公的年金等の受給者の扶養親族等申告書」
The return under Article 203-6, paragraph (1) of the Income Tax Act that a resident receiving a public pension or retirement package (公的年金等) in Japan files through the payer, before the first payment each year, to have deductions for a spouse, dependents, disability and the like counted in the tax withheld from it.
Short name set inArticle 319-9, paragraph (2)· applies only in this paragraph
simplified return for Dependents, etc. by a recipient of a public pension or retirement packagemachine translation
「簡易な公的年金等の受給者の扶養親族等申告書」
A return for dependents by a recipient of a public pension or retirement package that, under Article 203-6, paragraph (2) of the Income Tax Act, states only that nothing has changed since the return filed through the same payer the year before, which may be used where the payer has the approval of the Commissioner of the National Tax Agency (国税庁長官).
Short name set inArticle 319-9, paragraph (2)· applies only in this provision and in Article 319-9, paragraph (4)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.