Article 94-2Withholding Receipts for Public Pensions or Retirement Packages

一the matters specified below in accordance with the category of Withholding receipt set forth below:

イa Withholding receipt to be submitted to the competent district director: the name, date of birth, domicile or residence and individual number of the person receiving the payment of that public pension or retirement package;

ロa Withholding receipt to be delivered to the person receiving the payment of the public pension or retirement package: the name, date of birth and domicile or residence of the person receiving the payment of that public pension or retirement package;

二the name or title, location of the principal office, corporate number and telephone number of the person paying that public pension or retirement package;

三the category of the public pension or retirement package the payment of which was finalized during the year to which Article 203-3, item (i) or (iv), item (ii) or (v), item (iii) or (vi), or item (vii) (Amount of Taxes Withheld) of the Act applies;

四the amount of income tax to be collected on the public pension or retirement package in the preceding item, for each category in that item, pursuant to Part IV, Chapter III-2 (Withholding on Public Pensions or Retirement Packages) of the Act;

五where the person receiving the payment of the public pension or retirement package in item (iii) falls under a Person with a Particular Disability or another Person with a Disability, a widow or a single parent, a statement to that effect;

六the amount of social insurance premiums prescribed in Article 203-5, item (i) (Calculation of the Amount of Tax Withheld If Social Insurance Premiums Are Deducted from a public pension or retirement package, and in Similar Cases) of the Act that are deducted from the public pension or retirement package in item (iii);

七the following matters in accordance with what is stated in the return under Article 203-6, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act:

イthe matters specified below in accordance with the category of Withholding receipt set forth below:

（１）a Withholding receipt to be submitted to the competent district director: the following matters:

（ｉ）whether there is a spouse for Withholding deduction, the name and individual number (for a person who has no individual number, the name; the same applies in (ii)) of the spouse for Withholding deduction, and, where the spouse for Withholding deduction falls under a Claimable Elderly Spouse or is a Nonresident, a statement to that effect;

（ｉｉ）the number of relatives for Withholding deduction, the name and individual number of each relative for Withholding deduction, and, where a relative for Withholding deduction is a Nonresident, a statement to that effect and the fact that makes the person a relative for Withholding deduction;

（２）a Withholding receipt to be delivered to the person receiving the payment of the public pension or retirement package: the following matters:

（ｉ）whether there is a spouse for Withholding deduction, the name of the spouse for Withholding deduction, and, where the spouse for Withholding deduction falls under a Claimable Elderly Spouse or is a Nonresident, a statement to that effect;

（ｉｉ）the number of relatives for Withholding deduction, the name of each relative for Withholding deduction, and, where a relative for Withholding deduction is a Nonresident, a statement to that effect and the fact that makes the person a relative for Withholding deduction;

ロwhere, among the relatives for Withholding deduction, there is a Specified Dependent, an Elderly Dependent or a specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act, the number of such persons;

ハwhere, among the spouse in the same household or Dependents, there is a cohabiting Person with a Particular Disability prescribed in Article 85, paragraph (2) (Time of Determination of Dependents and Similar Persons) of the Act, another Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability, the number of such persons;

八where Article 41-3-9, paragraph (1) or (2) (Deduction, etc. of the Amount of Special Deduction for Public Pensions or Retirement Packages Paid on or after June 2024) of the Act on Special Measures Concerning Taxation applies, out of the pension special deduction amount prescribed in Article 41-3-9, paragraph (3) of that Act, the amount deducted pursuant to paragraph (1) or (2) of that Article, and out of that pension special deduction amount, the amount that cannot be fully deducted even after the deduction under paragraph (1) or (2) of that Article (zero if there is no such amount);

九any other matters for reference.

一where the amount of payment to the same person during the year of public pensions or retirement packages set forth in Article 203-3, items (i) through (vi) of the Act is 600,000 yen or less;

二where the amount of payment to the same person during the year of the public pension or retirement package set forth in Article 203-3, item (vii) of the Act is 300,000 yen or less.