Article 47-2Documents, etc. to Be Attached to a Final Return Showing Income

一new life insurance premium prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Act: the name of the policyholder or mutual aid policyholder of the new life insurance policy or similar contract prescribed in paragraph (5) of that Article relating to that new life insurance premium, or the name of the recipient of the defined-benefit corporate pension, retirement pension or lump-sum retirement payment, and the fact that the premium or contribution relating to that new life insurance policy or similar contract falls under the new life insurance premium prescribed in paragraph (1) of that Article;

二old life insurance premium prescribed in Article 76, paragraph (1) of the Act: the name of the policyholder or mutual aid policyholder of the old life insurance policy or similar contract prescribed in paragraph (6) of that Article relating to that old life insurance premium, or the name of the recipient of the defined-benefit corporate pension, retirement pension or lump-sum retirement payment, and the fact that the premium or contribution relating to that old life insurance policy or similar contract falls under the old life insurance premium prescribed in paragraph (1) of that Article;

三nursing care and medical insurance premium prescribed in Article 76, paragraph (2) of the Act: the name of the policyholder or mutual aid policyholder of the nursing care and medical insurance policy or similar contract prescribed in paragraph (7) of that Article relating to that nursing care and medical insurance premium, and the fact that the premium or contribution relating to that nursing care and medical insurance policy or similar contract falls under the nursing care and medical insurance premium prescribed in paragraph (2) of that Article;

四new individual annuity insurance premium prescribed in Article 76, paragraph (3) of the Act: the type of the new individual annuity insurance policy or similar contract prescribed in paragraph (8) of that Article relating to that new individual annuity insurance premium, the name of the policyholder or mutual aid policyholder, the name and date of birth of the annuity recipient, the payment commencement date and payment period of that annuity, the payment period of the premium or contribution relating to that new individual annuity insurance policy or similar contract, and the fact that that premium or contribution falls under the new individual annuity insurance premium prescribed in paragraph (3) of that Article;

五old individual annuity insurance premium prescribed in Article 76, paragraph (3) of the Act: the type of the old individual annuity insurance policy or similar contract prescribed in paragraph (9) of that Article relating to that old individual annuity insurance premium, the name of the policyholder or mutual aid policyholder, the name and date of birth of the annuity recipient, the payment commencement date and payment period of that annuity, the payment period of the premium or contribution relating to that old individual annuity insurance policy or similar contract, and the fact that that premium or contribution falls under the old individual annuity insurance premium prescribed in paragraph (3) of that Article.

一specified donations other than those set out in the following item and item (iii): the following documents:

イany of the following documents:

（１）a document certifying that the person who received the specified donation received it (including, where that person falls under any of the following persons, the respective fact specified below), and certifying the amount of the specified donation and the date on which it was received;

（ｉ）a corporation set out in the items of Article 217 (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Order: the fact that the specified donation is a donation prescribed in Article 78, paragraph (2), item (iii) of the Act that relates to the business that is the principal purpose of that corporation;

（ｉｉ）a trustee of a public interest trust prescribed in Article 78, paragraph (2), item (iv) of the Act: the fact that the specified donation is a donation prescribed in that item that relates to the trust affairs of that public interest trust;

（２）a document certifying that the local government of a specified business operator (meaning a person that has concluded a contract with a local government concerning the brokering of specified donations and that the Commissioner of the National Tax Agency has designated as a person recognized as able to properly and reliably manage the fact that specified donations have been made) received the specified donation, and certifying the name of that local government, the amount of the specified donation and the date on which the specified donation was received;

ロwhere the person who received the specified donation falls under a corporation set out in Article 217, item (i)-2 of the Order, a copy of a document (limited to one issued within five years on or before the date on which the specified donation is made) in which the founding body prescribed in Article 6, paragraph (3) (Financial Basis) of the Local Independent Administrative Agency Act (Act No. 118 of 2003) certifies that fact, which has been delivered by that corporation;

ハwhere the person who received the specified donation falls under a corporation set out in Article 217, item (iv) of the Order, a copy of a document (limited to one issued within five years on or before the date on which the specified donation is made) in which the competent authority prescribed in Article 4 (Competent Authority) of the Private Schools Act (Act No. 270 of 1949) certifies that fact, which has been delivered by that corporation;

二those deemed to be specified donations pursuant to Article 41-18, paragraph (1) (Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Related to Political Activities Is Made) of the Act on Special Measures Concerning Taxation: a document that certifies that the Minister for Internal Affairs and Communications, the election administration commission of a prefecture, the Central Election Management Council, or the election administration commission of a designated city prescribed in Article 41-18, paragraph (1), item (iv), (a) of the Act on Special Measures Concerning Taxation has had the specified donation reported in a report under the provisions of Article 12 (Submission of Reports) or Article 17 (Notification of Dissolution, etc.) of the Political Funds Control Act (Act No. 194 of 1948) or Article 189 (Submission of Reports on Revenue and Expenditure Relating to Election Campaigns) of the Public Offices Election Act (Act No. 100 of 1950), and that the person who received the specified donation is an organization set out in the items of Article 41-18, paragraph (1) of the Act on Special Measures Concerning Taxation or a person for whom notification has been given, pursuant to the provisions of Article 86 (Notification of Candidacy of Candidates in Elections of Members of the House of Representatives Elected from Single-Seat Constituencies, etc.), Article 86-3 (Notification of Candidacy by List in Elections of Members of the House of Councillors Elected by Proportional Representation, etc.) or Article 86-4 (Notification of Candidacy of Candidates in Elections Other Than Elections of Members of the House of Representatives or Members of the House of Councillors Elected by Proportional Representation, etc.) of the Public Offices Election Act, as a candidate for public office prescribed in Article 41-18, paragraph (1), item (iv), (a) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a "registered candidate for public office" in this item), and that states the following matters that were reported in that report or notified pursuant to the provisions of Articles 6 to 7 (Notification of Political Organizations, etc.) of the Political Funds Control Act or Articles 86 to 86-4 (Notification of Candidacy, etc.) of the Public Offices Election Act:

イthe name and domicile of the person who made the specified donation;

ロthe amount of the specified donation;

ハthe date on which the organization or registered candidate for public office that received the specified donation received it;

ニthe name or personal name, and the location of the principal office or the domicile, of the organization or registered candidate for public office that received the specified donation;

ホif the organization that received the specified donation falls under an organization set out in Article 41-18, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation, the name of the member of the House of Representatives or the House of Councillors who is the leader or a principal member of that organization;

ヘif the organization that received the specified donation falls under an organization set out in Article 41-18, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation, the name of the person whom that organization recommends or supports (where that organization falls under an organization set out in item (iv), (b) of that paragraph, the name of the person whom that organization recommends or supports, the date on which that person came to fall under the specific candidate for public office prescribed in item (iv), (b) of that paragraph, and the name of the election in which that person became that specific candidate for public office);

トif the person who received the specified donation falls under a registered candidate for public office, the date on which that person came to fall under a registered candidate for public office and the name of the election in which that person became that registered candidate for public office.

三those deemed to be specified donations pursuant to Article 41-18-2, paragraph (1) (Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.) of the Act on Special Measures Concerning Taxation: a document certifying that the certified specified nonprofit corporation, etc. prescribed in that paragraph that received the specified donation received it (including the fact that the specified donation is an expenditure for a donation relating to the business pertaining to the specified nonprofit activity prescribed in that paragraph that is conducted by that certified specified nonprofit corporation, etc.), and certifying the amount of the specified donation and the date on which it was received.

一a copy of a family register supplement or other document issued by the national government or a local government, and a copy of a passport (meaning a passport prescribed in Article 2, item (v) (Definitions) of the Immigration Control and Refugee Recognition Act; the same applies in paragraph (7), item (i));

二a document issued by a foreign government or a local government of a foreign state (limited to one stating the name, date of birth and domicile or residence of a person set out in Article 262, paragraph (3), item (i), (a) or (b) of the Order).

一a document of a financial institution prescribed in Article 2, item (iii) (Definitions) of the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation (Act No. 110 of 1997), or a copy thereof, that makes clear that payment was made from that Resident to that Person with a Disability, etc. residing outside Japan by an exchange transaction conducted by that financial institution;

二a document of a credit card, etc. purchase intermediary (meaning a person that delivers or grants, to a person who intends to purchase goods or rights or to receive the provision of services thereby (hereinafter referred to as a "customer as user" in this item), a card or other object, or a number, symbol or other code, by presenting or notifying which one can purchase goods or rights from a specific seller or receive the provision of services for consideration from a specific service provider (meaning a person who engages in the business of providing services; hereinafter the same applies in this item and paragraph (8), item (ii)) (hereinafter referred to as a "credit card, etc." in this item and paragraph (8), item (ii)), and that, when that customer as user presents or notifies that credit card, etc. and purchases goods or rights from a specific seller or receives the provision of services for consideration from a specific service provider, delivers, directly or via a third party, to that seller or service provider an amount of money equivalent to the price of those goods or rights or the consideration for those services, and engages in the business of receiving from that customer as user, by a predetermined time, the total amount of money for that price or consideration, or of receiving at each predetermined time an amount of money calculated by a predetermined method on the basis of that total amount; the same applies in paragraph (8), item (ii)), or a copy thereof, that makes clear that the intermediary receives, or is to receive, from that Resident an amount of money equivalent to the price of the goods or rights, or the consideration for the services, that is to be paid as a result of that Person with a Disability, etc. residing outside Japan presenting or notifying a credit card, etc. and purchasing goods or rights from a specific seller or receiving the provision of services for consideration from a specific service provider;

三a document of an electronic payment instruments service provider prescribed in Article 2, paragraph (12) (Definitions) of the Payment Services Act (Act No. 59 of 2009) (including a person deemed to be an electronic payment instruments service provider prescribed in Article 2, paragraph (12) of that Act pursuant to Article 62-8, paragraph (2) (Special Provisions for Issuers of Electronic Payment Instruments) of that Act (hereinafter referred to as a "deemed electronic payment instruments service provider" in this item and paragraph (8), item (iii)); hereinafter referred to as an "electronic payment instruments service provider" in this item and paragraph (8), item (iii)), or a copy thereof, that makes clear that payment was made from that Resident to that Person with a Disability, etc. residing outside Japan by a transfer of an electronic payment instrument prescribed in Article 2, paragraph (5) of the Payment Services Act (hereinafter referred to as an "electronic payment instrument" in this item and paragraph (8), item (iii)) conducted by that electronic payment instruments service provider at the request of that Resident (in the case of a document of a deemed electronic payment instruments service provider or a copy thereof, limited to one relating to an electronic payment instrument issued by that deemed electronic payment instruments service provider).

一a copy of a family register supplement or other document issued by the national government or a local government, and a copy of a passport;

二a document issued by a foreign government or a local government of a foreign state (limited to one stating the name, date of birth and domicile or residence of that dependent relative, etc. residing outside Japan).

一a document of a financial institution prescribed in Article 2, item (iii) of the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation, or a copy thereof, that makes clear that payment was made from that Resident to that dependent relative, etc. residing outside Japan by an exchange transaction conducted by that financial institution;

二a document of a credit card, etc. purchase intermediary, or a copy thereof, that makes clear that the intermediary receives, or is to receive, from that Resident an amount of money equivalent to the price of the goods or rights, or the consideration for the services, that is to be paid as a result of that dependent relative, etc. residing outside Japan presenting or notifying a credit card, etc. and purchasing goods or rights from a specific seller or receiving the provision of services for consideration from a specific service provider;

三a document of an electronic payment instruments service provider, or a copy thereof, that makes clear that payment was made from that Resident to that dependent relative, etc. residing outside Japan by a transfer of an electronic payment instrument conducted by that electronic payment instruments service provider at the request of that Resident (in the case of a document of a deemed electronic payment instruments service provider or a copy thereof, limited to one relating to an electronic payment instrument issued by that deemed electronic payment instruments service provider).

一a copy of a document in a foreign state similar to a visa;

二a copy of a document in a foreign state equivalent to the residence card prescribed in Article 19-3 (Mid- to Long-Term Residents) of the Immigration Control and Refugee Recognition Act.

一where the person is a student or pupil of a specialized training college or miscellaneous school prescribed in Article 2, paragraph (1), item (xxxii), (b) (Definitions) of the Act (hereinafter referred to as a "specialized training college, etc." in this item): the following documents:

イa copy of a document by which the Minister of Education, Culture, Sports, Science and Technology certifies that a course established by that specialized training college, etc. falls under the matters specified in Article 11-3, paragraph (2), item (i) (Scope of Working Students) of the Order where it is a course set out in that item, the matters specified in item (ii) of that paragraph where it is a course set out in that item, the matters specified in item (iii) of that paragraph where it is a course set out in that item, or the matters specified in item (iv) of that paragraph where it is a course set out in that item (where the person who establishes that specialized training college, etc. is a person set out in Article 11-3, paragraph (1), item (ii) of the Order, that document and a document by which the Minister of Education, Culture, Sports, Science and Technology certifies that the specialized training college, etc. satisfies the standards specified by the Minister of Education, Culture, Sports, Science and Technology as prescribed in that item), which has been delivered by the head of that specialized training college, etc.;

ロa document by which the head of the specialized training college, etc. set out in (a) certifies that the person is taking a course that falls under the matters specified in Article 11-3, paragraph (2), item (i) of the Order where the person is taking a course set out in that item, the matters specified in item (ii) of that paragraph where the person is taking a course set out in that item, the matters specified in item (iii) of that paragraph where the person is taking a course set out in that item, or the matters specified in item (iv) of that paragraph where the person is taking a course set out in that item.

二where the person is a person who receives the certified vocational training prescribed in Article 2, paragraph (1), item (xxxii), (c) of the Act that is conducted by a vocational training corporation prescribed in that item: the following documents:

イa copy of a document by which the Minister of Health, Labour and Welfare certifies that the course of that certified vocational training conducted by that vocational training corporation falls under the matters specified in Article 11-3, paragraph (2), item (iv) of the Order, which has been delivered by the representative of that vocational training corporation;

ロa document by which the representative of the vocational training corporation set out in (a) certifies that the person is taking a course that falls under the matters specified in Article 11-3, paragraph (2), item (iv) of the Order.

一the amount of medical expenses prescribed in Article 73, paragraph (2) (Medical Expense Deduction) of the Act that were paid during the year (referred to as "medical expenses" in the following item and item (iii));

二the name of the person who received what is set out in the items of Article 207 (Scope of Medical Expenses) of the Order relating to those medical expenses (referred to as "medical care, etc." in the following item);

三the name of the hospital, clinic or other person that provided the medical care, etc. relating to those medical expenses;

四any other matters for reference.

一a document stating the matters set out in the items of Article 112-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the Health Insurance Act (Ministry of Home Affairs Order No. 36 of 1926), issued by the insurer under that Article;

二a document stating the matters set out in the items of Article 32-7-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the National Health Insurance Act (Ministry of Health and Welfare Order No. 53 of 1958), issued by the insurer under that Article.

三a document of a wide-area union for late-stage elderly medical care under Article 82-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the Act on Assurance of Medical Care for Elderly People (Ministry of Health, Labour and Welfare Order No. 129 of 2007), in which the matters listed in the items of that Article are stated;

四a document of the Association under Article 155-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the Mariners Insurance Act (Ministry of Health and Welfare Order No. 5 of 1940), in which the matters listed in the items of that Article are stated;

五a document of an association under Article 113-3-2 (Notification of Medical Expenses) of the Regulation for Enforcement of the National Public Officers Mutual Aid Association Act (Ministry of Finance Order No. 54 of 1958), in which the matters listed in the items of that Article are stated;

六a document of an association under Article 119-5 (Notification of Medical Expenses) of the Rules for Enforcement of the Local Public Officers, etc. Mutual Aid Association Act (Prime Minister's Office, Ministry of Education and Ministry of Home Affairs Order No. 1 of 1962), in which the matters listed in the items of that Article are stated;

七a document of the Corporation under Article 16-4 (Notification of Medical Expenses) of the Regulation for Enforcement of the Private School Personnel Mutual Aid Association Act (Ministry of Education Order No. 28 of 1953), in which the matters listed in the items of that Article are stated;

八a document of the Medical Information Infrastructure and Medical Fee Review and Payment Organization or of a Federation of National Health Insurance Associations prescribed in Article 120, paragraph (4), item (ii) of the Act, in which the matters to be stated in the documents listed in the preceding items are stated.