Article 76-3Retention of Declarations by Salary Income Earners Concerning Withholding
第七十六条の三（給与所得者の源泉徴収に関する申告書の保存）
When a person paying the salary or other wage prescribed in Articles 194 through 196 (Declarations by Salary Income Earners Concerning Withholding) of the Act has received a return under those provisions from a Resident who receives payment of that salary or other wage, the person paying the salary or other wage is to retain that return (including the matters to be stated in that return that the person paying the salary or other wage has been provided with by the application of Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act; hereinafter referred to as the "return, etc." in this Article) until the district director prescribed in those provisions requests the person paying the salary or other wage to submit it; provided, however, that this does not apply after the day on which seven years have elapsed from the day following January 10 of the year following the year that includes the filing due date prescribed in those provisions relating to that return, etc. (in the case of a return under Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act (including the matters to be stated in that return that the person paying the salary or other wage has been provided with by the application of Article 198, paragraph (2) of the Act), the year that includes the day on which the person paying the secondary salary or other wage prescribed in Article 195, paragraph (1) of the Act received that return (in the case where Article 198, paragraph (2) of the Act applies, the day on which that person paying the secondary salary or other wage was provided with the matters to be stated in that return)).
法第百九十四条から第百九十六条まで（給与所得者の源泉徴収に関する申告書）に規定する給与等の支払者がその給与等の支払を受ける居住者からこれらの規定による申告書を受理した場合には、当該申告書（法第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）の規定の適用により当該給与等の支払者が提供を受けた当該申告書に記載すべき事項を含む。以下この条において「申告書等」という。）を、これらの規定に規定する税務署長が当該給与等の支払者に対しその提出を求めるまでの間、当該給与等の支払者が保存するものとする。ただし、当該申告書等に係るこれらの規定に規定する提出期限の属する年（法第百九十五条第一項（従たる給与についての扶養控除等申告書）の規定による申告書（法第百九十八条第二項の規定の適用により当該給与等の支払者が提供を受けた当該申告書に記載すべき事項を含む。）にあつては、当該申告書を法第百九十五条第一項に規定する従たる給与等の支払者が受理した日（法第百九十八条第二項の規定の適用がある場合には、当該申告書に記載すべき事項を当該従たる給与等の支払者が提供を受けた日）の属する年）の翌年一月十日の翌日から七年を経過する日後においては、この限りでない。
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Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
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
return, etc.machine translation
「申告書等」
In Article 76-3, the returns an employee gives the payer of his or her salary under Articles 194 to 196 of the Income Tax Act (returns of employees for withholding), including the information the payer received in place of such a return by the method Article 198, paragraph (2) of that Act allows.
Short name set inArticle 76-3, 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.