Article 74Matters to Be Stated in a Return for Deduction for Dependents, etc. Regarding Secondary Salaries
第七十四条（従たる給与についての扶養控除等申告書の記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 195, paragraph (1), item (v) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act are the following:
法第百九十五条第一項第五号（従たる給与についての扶養控除等申告書）に規定する財務省令で定める事項は、次に掲げる事項とする。
the name, domicile and individual number of the person who submits the return under Article 195, paragraph (1) of the Act (hereinafter referred to as the "filer" in this paragraph);
法第百九十五条第一項の規定による申告書を提出する者（以下この項において「申告者」という。）の氏名、住所及び個人番号
the date of birth, domicile and estimated amount of total income of the spouse for Withholding deduction;
源泉控除対象配偶者の生年月日、住所及びその合計所得金額の見積額
the date of birth, domicile, relationship to the filer and estimated amount of total income of the relative for Withholding deduction;
the name of the payer of the primary salary or other wage prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act, the estimated amount of revenue from salary or other wage to be paid by that payer during that year, the amount obtained by deducting from that estimated amount the estimated amount of the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act and the estimated amount of the small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act that are to be deducted from that salary or other wage, and the total amount of the amounts equivalent to the amount of disability deduction, widow deduction, single parent deduction and working student deduction recognized for the filer, the amount of spousal deduction or special spousal deduction to be claimed for the spouse for Withholding deduction, the amount of deduction for Dependents or special deduction for specified relatives to be claimed for the relative for Withholding deduction, and the amount of basic personal exemption;
法第百九十四条第一項（給与所得者の扶養控除等申告書）に規定する主たる給与等の支払者の氏名又は名称並びにその支払者からその年中に支払を受けるべき給与等の収入金額の見積額、当該見積額から当該給与等から控除される法第七十四条第二項（社会保険料控除）に規定する社会保険料の金額の見積額及び法第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金の額の見積額を控除した金額並びに申告者につき認められる障害者控除の額、寡婦控除の額、ひとり親控除の額、勤労学生控除の額、源泉控除対象配偶者について控除を受ける配偶者控除の額又は配偶者特別控除の額、源泉控除対象親族について控除を受ける扶養控除の額又は特定親族特別控除の額及び基礎控除の額に相当する金額の合計額
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order as prescribed in Article 195, paragraph (3) of the Act are the following:
法第百九十五条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
the name, domicile and individual number of the person who submits the return under Article 195, paragraph (3) of the Act;
法第百九十五条第三項の規定による申告書を提出する者の氏名、住所及び個人番号
the name of the payer of the secondary salary or other wage prescribed in Article 195, paragraph (1) of the Act through whom the return is to be submitted pursuant to paragraph (3) of that Article;
法第百九十五条第三項の規定により経由すべき同条第一項に規定する従たる給与等の支払者の氏名又は名称
any other matters for reference.
その他参考となるべき事項
The payer of secondary salary or other wage prescribed in Article 195, paragraph (1) of the Act who has received the return for deduction for Dependents, etc. regarding secondary salaries prescribed in paragraph (6) of that Article is to add the payer's individual number or corporate number to the return.
法第百九十五条第六項に規定する従たる給与についての扶養控除等申告書を受理した同条第一項に規定する従たる給与等の支払者は、当該申告書に、当該従たる給与等の支払者の個人番号又は法人番号を付記するものとする。
Read this with the articles around it
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, paragraph (1)
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)
total incomemachine translation
「合計所得金額」
The total of a person's aggregate income (総所得金額), retirement income and timber income (山林所得) under Article 22 of the Income Tax Act, worked out without the carry-forward deductions of net losses and casualty losses under Articles 70 and 71 of that Act, as Article 2, paragraph (1), item (xxx) of that Act defines it.
Short name set inArticle 73, paragraph (1), item (ii)· applies only in this chapter
salary or other wagemachine translation
「給与等」
Pay, compensation, wages, annual allowances (歳費), bonuses and salary of a similar nature, as Article 28, paragraph (1) of the Income Tax Act describes them.
Short name set inArticle 73, paragraph (2), item (iii), (a)· applies only in this part
filermachine translation
「申告者」
In Article 74, paragraph (1), the person submitting the return under Article 195, paragraph (1) of the Income Tax Act, the return for deduction for dependents, etc. for a secondary salary.
Short name set inArticle 74, paragraph (1), item (i)· applies only in this paragraph