The certification prescribed in the items of Article 57-2, paragraph (2) (Special Provisions on Deducting Specific Expenses of Salary Income Earners) of the Act (in the case of the certification prescribed in Article 57-2, paragraph (2), items (iv) and (v) of the Act, limited to certification by the payer of salary or other wages prescribed in those provisions) is to be given, based on an application by a Resident who intends to have Article 57-2, paragraph (1) of the Act applied, with respect to the matters specified in each of the following items according to the category of expenditure prescribed in Article 57-2, paragraph (2) of the Act listed in those items (including, where there is a portion of the expenditure that is reimbursed by the payer of salary or other wages prescribed in Article 57-2, paragraph (2) of the Act and income tax is not imposed on the reimbursed portion, the amount of the reimbursed portion).
Expenditure listed in Article 57-2, paragraph (2), item (i) of the Act: the following matters
法第五十七条の二第二項第一号に掲げる支出 次に掲げる事項
the person's name and domicile (or residence, if there is no domicile in Japan; the same applies hereinafter in this paragraph) and the place where the person works;
その者の氏名及び住所（国内に住所がない場合には、居所。以下この項において同じ。）並びに勤務する場所
the person's route and method of commuting, and the fact that the route and method are found to be the most economical and rational in light of fare, time, distance and other circumstances.
その者の通勤の経路及び方法並びに当該経路及び方法が運賃、時間、距離その他の事情に照らして最も経済的かつ合理的であると認められる旨
Expenditure listed in Article 57-2, paragraph (2), item (ii) of the Act: the following matters
法第五十七条の二第二項第二号に掲げる支出 次に掲げる事項
the person's name and domicile, the place where the person works, and the place where the person performed duties away from that place;
その者の氏名及び住所並びに勤務する場所及び当該場所を離れて職務を遂行した場所
that the trip was directly necessary for performing duties away from the place of work.
その旅行が勤務する場所を離れて職務を遂行するために直接必要なものである旨
Expenditure listed in Article 57-2, paragraph (2), item (iii) of the Act: the following matters
法第五十七条の二第二項第三号に掲げる支出 次に掲げる事項
the person's name, and the place of work and domicile before and after the transfer;
その者の氏名並びに転任の前後の勤務する場所及び住所
the date on which the fact of the person's transfer occurred.
その者の転任の事実が生じた年月日
Expenditure listed in Article 57-2, paragraph (2), item (iv) of the Act: the following matters
法第五十七条の二第二項第四号に掲げる支出 次に掲げる事項
the person's name and domicile;
その者の氏名及び住所
that the training was for acquiring skills or knowledge directly necessary for the performance of the person's duties;
その研修がその者の職務の遂行に直接必要な技術又は知識を習得するためのものである旨
the name of the person providing the training, and the place and period in which the training is provided.
その研修を行う者の名称並びにその研修を行う場所及び期間
Expenditure listed in Article 57-2, paragraph (2), item (v) of the Act: the following matters
法第五十七条の二第二項第五号に掲げる支出 次に掲げる事項
the person's name and domicile;
その者の氏名及び住所
that the acquisition of that person's qualification is directly necessary for the performance of the person's duties.
その人の資格の取得がその者の職務の遂行に直接必要なものである旨
Expenditure listed in Article 57-2, paragraph (2), item (vi) of the Act: the following matters
法第五十七条の二第二項第六号に掲げる支出 次に掲げる事項
the matters listed in item (iii), (a) and (b);
第三号イ及びロに掲げる事項
that the person falls under either of the cases prescribed in Article 57-2, paragraph (2), item (vi) of the Act or Article 167-3, paragraph (4) (Scope of Specific Expenses of Salary Income Earners) of the Order;
その者が法第五十七条の二第二項第六号又は令第百六十七条の三第四項（給与所得者の特定支出の範囲）に規定する場合のいずれかに該当する旨
the place where the person's spouse or other relative resides.
その者の配偶者その他の親族が居住する場所
Expenditure for the purchase of books prescribed in Article 57-2, paragraph (2), item (vii), (a) of the Act: the following matters
法第五十七条の二第二項第七号イに規定する図書を購入するための支出 次に掲げる事項
the person's name and domicile;
その者の氏名及び住所
that the purchase of the books is directly necessary for the performance of the person's duties, and the content of those duties;
その図書の購入がその者の職務の遂行に直接必要なものである旨及びその職務の内容
the title and content of the books.
その図書の名称及び内容
Expenditure for the purchase of clothing prescribed in Article 57-2, paragraph (2), item (vii), (a) of the Act: the following matters
法第五十七条の二第二項第七号イに規定する衣服を購入するための支出 次に掲げる事項
the person's name and domicile;
その者の氏名及び住所
that the purchase of the clothing is directly necessary for the performance of the person's duties, and the content of those duties;
その衣服の購入がその者の職務の遂行に直接必要なものである旨及びその職務の内容
the type of the clothing.
その衣服の種類
Expenditure listed in Article 57-2, paragraph (2), item (vii), (b) of the Act: the following matters
法第五十七条の二第二項第七号ロに掲げる支出 次に掲げる事項
The person's name and domicile;
その者の氏名及び住所
The fact that expenditure for entertainment, hospitality, gift-giving or other similar acts of the person (referred to as "entertainment, etc." in (c)) is directly necessary for the performance of the person's duties, and the content of those duties;
その接待、供応、贈答その他これらに類する行為（ハにおいて「接待等」という。）のための支出がその者の職務の遂行に直接必要なものである旨及びその職務の内容
The content of the entertainment, etc., the name or title of the counterparty to the entertainment, etc., and the relationship with that counterparty.
その接待等の内容並びに当該接待等の相手方の氏名又は名称及び当該相手方との関係
The provisions of the preceding paragraph (limited to the portion pertaining to items (iv) and (v)) apply mutatis mutandis to certification by a career consultant prescribed in Article 57-2, paragraph (2), items (iv) and (v) of the Act. In this case, the phrase "matters (including, where there is a portion of the expenditure that is compensated by the payer of salary or other wage prescribed in Article 57-2, paragraph (2) of the Act, and income tax is not imposed on that compensated portion, the amount of that compensated portion)" in the preceding paragraph is deemed to be replaced with "matters".
The charges specified by Ministry of Finance Order as prescribed in Article 167-3, paragraph (1), item (i) of the Order are special car charges, special cabin charges and other charges for the use of special facilities in the passenger compartments of railways, etc. prescribed in Article 167-5, item (ii), (b) (Documents Certifying the Payment, etc. of Specific Expenses) of the Order (excluding sleeping berth charges of 6,600 yen or less).
令第百六十七条の三第一項第一号に規定する財務省令で定める料金は、特別車両料金、特別船室料金その他令第百六十七条の五第二号ロ（特定支出の支出等を証する書類）に規定する鉄道等の客室の特別の設備の利用についての料金（寝台料金で六千六百円以下のものを除く。）とする。
The charges specified by Ministry of Finance Order as prescribed in Article 167-3, paragraph (2), item (i) of the Order are the charges prescribed in the preceding paragraph and charges for the use of special facilities in the passenger compartments of aircraft.
令第百六十七条の三第二項第一号に規定する財務省令で定める料金は、前項に規定する料金及び航空機の客室の特別の設備の利用についての料金とする。
Persons whose spouse's life or death is unclear and who are specified by Ministry of Finance Order, as prescribed in Article 167-3, paragraph (4) of the Order, are the spouses of the persons listed in the items of Article 11 (Scope of Widows) of the Order.
令第百六十七条の三第四項に規定する配偶者の生死の明らかでない者で財務省令で定めるものは、令第十一条各号（寡婦の範囲）に掲げる者の配偶者とする。
Children whose living expenses are paid from the same resources and who are specified by Ministry of Finance Order, as prescribed in Article 167-3, paragraph (4) of the Order, are the children prescribed in Article 11-2, paragraph (2) (Scope of Single Parents) of the Order and children who are Persons with a Particular Disability.
令第百六十七条の三第四項に規定する生計を一にする子で財務省令で定める者は、令第十一条の二第二項（ひとり親の範囲）に規定する子及び特別障害者である子とする。
Read this with the articles around it
entertainment, etc.machine translation
「接待等」
In Article 36-5, paragraph (1), item (ix), entertaining, wining and dining, gifts and other similar acts, whose spending the item requires to be shown as directly needed to perform the person's duties.
Short name set inArticle 36-5, paragraph (1), item (ix), (b)· applies only in this provision and in Article 36-5, paragraph (1), item (ix), (c)