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Article 74-5Matters to Be Stated in Salary Income Earner's Return for Special Deduction for Specified Relatives

第七十四条の五(給与所得者の特定親族特別控除申告書の記載事項)

The matters specified by Ministry of Finance Order as prescribed in Article 195-3, paragraph (1), item (iii) (Salary Income Earner's Return for Special Deduction for Specified Relatives) of the Act are the following matters:

法第百九十五条の三第一項第三号(給与所得者の特定親族特別控除申告書)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 and domicile of the person who submits the return under Article 195-3, paragraph (1) of the Act (hereinafter referred to as the "filer" in the following item);

法第百九十五条の三第一項の規定による申告書を提出する者(次号において「申告者」という。)の氏名及び住所

the date of birth, domicile and relationship to the filer of the specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter referred to as the "specified relative" in the following item);

法第八十四条の二第一項(特定親族特別控除)に規定する特定親族(次号において「特定親族」という。)の生年月日、住所及び申告者との続柄

the amount equivalent to the amount of special deduction for specified relatives calculated in accordance with the provisions of Article 84-2 of the Act, according to the total income of the specified relative or the estimated amount thereof, and the basis for the calculation;

特定親族の合計所得金額又はその見積額に応じ、法第八十四条の二の規定に準じて計算した特定親族特別控除の額に相当する金額及びその計算の基礎

any other matters for reference.

その他参考となるべき事項

A person paying the salary or other wage prescribed in Article 195-3, paragraph (1) of the Act who has received the return under that paragraph is to append the corporate number of that person paying the salary or other wage (excluding an individual) to the return.

法第百九十五条の三第一項の規定による申告書を受理した同項に規定する給与等の支払者は、当該申告書に、当該給与等の支払者(個人を除く。)の法人番号を付記するものとする。

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