Article 40-4Scope of Mutual Aid Associations Eligible for Social Insurance Premium Deduction
第四十条の四（社会保険料控除の対象となる互助会の範囲）
A mutual aid association that seeks to receive the approval of the district director prescribed in Article 208, item (ii) (Scope of Contributions to Mutual Aid Associations Eligible for Social Insurance Premium Deduction) of the Order, being the mutual aid association prescribed in that item (hereinafter referred to as "mutual aid association" in this Article), must submit a written application stating the following matters, attaching the Prefectural or Municipal Ordinance pertaining to the establishment of that mutual aid association and its rules, as well as the financial statements for the business year immediately preceding the business year that includes the date of submitting that written application and the budget for the business year that includes that date, to the district director with jurisdiction over the location of the principal office of that mutual aid association.
令第二百八条第二号（社会保険料控除の対象となる互助会の掛金の範囲）に規定する税務署長の承認を受けようとする同号に規定する互助会（以下この条において「互助会」という。）は、次に掲げる事項を記載した申請書に当該互助会の設立に係る条例及びその規約並びに当該申請書を提出する日の属する事業年度の直前の事業年度の決算書及び同日の属する事業年度の予算書を添付し、これを当該互助会の主たる事務所の所在地の所轄税務署長に提出しなければならない。
The name, location of the principal office and corporate number of the mutual aid association submitting that written application (for one that has no corporate number, the name and location of the principal office);
The name and domicile or residence of the representative of the mutual aid association referred to in the preceding item;
The date of commencement of the business pertaining to the system prescribed in Article 208, item (ii) of the Order;
令第二百八条第二号に規定する制度に関する事業の開始年月日
The number of staff members expected to participate in the business prescribed in the preceding item at the time of submitting that written application;
当該申請書を提出する時において前号に規定する事業に加入することの見込まれる職員の数
The fact that the system prescribed in Article 208, item (ii) of the Order that is operated by the mutual aid association referred to in item (i) satisfies the requirements listed in (a) through (c) of that item;
Any other matters for reference.
その他参考となるべき事項
Read this with the articles around it
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 1-5, paragraph (1)
mutual aid associationmachine translation
「互助会」
In Article 40-4, a body that the employees of a local government organise under a local ordinance (条例) to run a scheme of mutual aid among them, as Article 208, item (ii) of the Order for Enforcement of the Income Tax Act (所得税法施行令) describes it; once the district tax office director approves the scheme, the contributions its members pay count as social insurance premiums (社会保険料).
Short name set inArticle 40-4, paragraph (1)· applies only in this article
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.
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.