Article 356Consent to the Provision by Electronic or Magnetic Means of Matters to Be Stated in Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, or Public Pensions and Retirement Packages, etc.
第三百五十六条（給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項の電磁的方法による提供の承諾等）
A person who pays to a Resident in Japan salary or other wage, severance pay or other such compensation, or a public pension or retirement package must, when seeking to provide the matters to be stated in the payment slip for salary or other wage, severance pay or other such compensation, or public pension or retirement package prescribed in Article 231, paragraph (2) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages) of the Act pursuant to the provisions of the main clause of that paragraph, as provided by Ministry of Finance Order, indicate in advance to the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package the type and content of the electronic or magnetic means to be used, and obtain consent in writing or by electronic or magnetic means.
居住者に対し国内において給与等、退職手当等又は公的年金等の支払をする者は、法第二百三十一条第二項本文（給与等、退職手当等又は公的年金等の支払明細書）の規定により同項に規定する給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項を提供しようとするときは、財務省令で定めるところにより、あらかじめ、当該給与等、退職手当等又は公的年金等の支払を受ける者に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。
A person who pays salary or other wage, severance pay or other such compensation, or a public pension or retirement package and who has obtained consent pursuant to the provisions of the preceding paragraph must not, where the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package has notified the payer in writing or by electronic or magnetic means that the person will not receive provision by electronic or magnetic means under the provisions of the main clause of Article 231, paragraph (2) of the Act, provide the matters to be stated in the payment slip for salary or other wage, severance pay or other such compensation, or public pension or retirement package prescribed in that paragraph to the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package by electronic or magnetic means. However, this does not apply where the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package has again given consent pursuant to the provisions of the preceding paragraph.
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public pension or retirement packagemachine translation
「公的年金等」
The pensions defined in Article 35, paragraph (3) of the Income Tax Act — pensions under the public pension laws and schemes a Cabinet Order (政令) sets, government service pensions (恩給) and pensions paid by former employers for past service, and defined-benefit corporate pensions and similar — on whose payment income tax is withheld.
Short name set inArticle 353, paragraph (1)· applies only in this article and in Article 356
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation as Article 226, paragraph (2) of the Income Tax Act refers to: the payments Article 30, paragraph (1) of that Act describes, other than those from which no tax need be withheld, for which the payer must issue a withholding slip (源泉徴収票).
Short name set inArticle 353, paragraph (1)· applies only in this article and in Article 356