Article 77-6Matters to Be Stated in Written Application for Approval of Simplified Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package, etc.
第七十七条の六（簡易な公的年金等の受給者の扶養親族等申告書の承認申請書の記載事項等）
The matters specified by Ministry of Finance Order as prescribed in Article 319-9, paragraph (1) (Procedures for Approval of the Commissioner of the National Tax Agency for Submission of Simplified Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Order are the following matters:
令第三百十九条の九第一項（簡易な公的年金等の受給者の扶養親族等申告書の提出に係る国税庁長官の承認に関する手続）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 of the payer of the public pension or retirement package prescribed in Article 203-6, paragraph (2) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act, the place for payment of the income tax on that public pension or retirement package prescribed in that paragraph, and the corporate number;
法第二百三条の六第二項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等の支払者の名称、当該公的年金等に係る所得税の同項に規定する納税地及び法人番号
the details of the grounds on which approval of the Commissioner of the National Tax Agency under Article 203-6, paragraph (2) of the Act is sought;
法第二百三条の六第二項の規定による国税庁長官の承認を受けようとする事由の詳細
the format of the return under Article 203-6, paragraph (2) of the Act that the payer intends to receive and the guidelines for stating it;
その受理しようとする法第二百三条の六第二項の規定による申告書の書式及びその記載の要領
the method of recording, and the content of, the matters stated in the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 319-9, paragraph (2) of the Order that was received in the year that includes the day of submitting the written application prescribed in Article 319-9, paragraph (1) of the Order, and the state of retention of the documents relating to that record;
令第三百十九条の九第一項に規定する申請書を提出する日の属する年において受理した同条第二項に規定する公的年金等の受給者の扶養親族等申告書に記載された事項の記録の方法及びその内容並びに当該記録に関する書類の保存の状況
for each year within the three years on or before the year preceding the year that includes the day of submitting that written application, the amount of payments of the public pension or retirement package prescribed in Article 203-6, paragraph (2) of the Act, the amount of income tax collected on that public pension or retirement package pursuant to the provisions of Part IV, Chapter III-2 (Withholding on Public Pension or Retirement Package) of the Act, and the number of recipients;
当該申請書を提出する日の属する年の前年以前三年内の各年における法第二百三条の六第二項に規定する公的年金等の支払金額及び当該公的年金等に係る法第四編第三章の二（公的年金等に係る源泉徴収）の規定により徴収した所得税の額並びにその受給者の数
any other matters for reference.
その他参考となるべき事項
The date specified by Ministry of Finance Order as prescribed in Article 319-9, paragraph (1) of the Order is October 31 of the year preceding the year that includes the day on which the payer first intends to receive the simplified return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 319-9, paragraph (2) of the Order.
令第三百十九条の九第一項に規定する財務省令で定める日は、同条第二項に規定する簡易な公的年金等の受給者の扶養親族等申告書を最初に受理しようとする日の属する年の前年十月三十一日とする。
Read this with the articles around it
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)
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)
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.