第七十六条（保険料控除申告書に関する書類の提出又は提示により証明する事項）
The matters specified by Ministry of Finance Order as prescribed in Article 319, item (iii) (Submission or Presentation of Documents, etc. Concerning Return for Insurance Premium Deduction) of the Order are, with respect to the new life insurance premium prescribed in Article 196, paragraph (1), item (iii) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act, the name of the policyholder or mutual aid policyholder of the new life insurance policy or similar contract prescribed in Article 76, paragraph (5) (Life Insurance Premium Deduction) of the Act, or the name of the recipient of the defined-benefit corporate pension, retirement pension or lump-sum retirement payment, and the fact that the premium or contribution relating to that new life insurance policy or similar contract falls under the new life insurance premium prescribed in Article 76, paragraph (1) of the Act.
令第三百十九条第三号（保険料控除申告書に関する書類等の提出又は提示）に規定する財務省令で定める事項は、法第百九十六条第一項第三号（給与所得者の保険料控除申告書）に規定する新生命保険料に係る法第七十六条第五項（生命保険料控除）に規定する新生命保険契約等の保険契約者若しくは共済契約者の氏名又は確定給付企業年金、退職年金若しくは退職一時金の受取人の氏名及び当該新生命保険契約等に係る保険料又は掛金が同条第一項に規定する新生命保険料に該当する旨とする。
The matters specified by Ministry of Finance Order as prescribed in Article 319, item (iv) of the Order are, with respect to the old life insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the name of the policyholder or mutual aid policyholder of the old life insurance policy or similar contract prescribed in Article 76, paragraph (6) of the Act, or the name of the recipient of the defined-benefit corporate pension, retirement pension or lump-sum retirement payment, and the fact that the premium or contribution relating to that old life insurance policy or similar contract falls under the old life insurance premium prescribed in Article 76, paragraph (1) of the Act.
令第三百十九条第四号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する旧生命保険料に係る法第七十六条第六項に規定する旧生命保険契約等の保険契約者若しくは共済契約者の氏名又は確定給付企業年金、退職年金若しくは退職一時金の受取人の氏名及び当該旧生命保険契約等に係る保険料又は掛金が同条第一項に規定する旧生命保険料に該当する旨とする。
The matters specified by Ministry of Finance Order as prescribed in Article 319, item (v) of the Order are, with respect to the nursing care and medical insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the name of the policyholder or mutual aid policyholder of the nursing care and medical insurance policy or similar contract prescribed in Article 76, paragraph (7) of the Act, and the fact that the premium or contribution relating to that nursing care and medical insurance policy or similar contract falls under the nursing care and medical insurance premium prescribed in Article 76, paragraph (2) of the Act.
令第三百十九条第五号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する介護医療保険料に係る法第七十六条第七項に規定する介護医療保険契約等の保険契約者又は共済契約者の氏名及び当該介護医療保険契約等に係る保険料又は掛金が同条第二項に規定する介護医療保険料に該当する旨とする。
The matters specified by Ministry of Finance Order as prescribed in Article 319, item (vi) of the Order are, with respect to the new individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the type of the new individual pension insurance policy or similar contract prescribed in Article 76, paragraph (8) of the Act, the name of the policyholder or mutual aid policyholder, the name and date of birth of the recipient of the annuity, the payment commencement date and payment period of that annuity, the payment period of the premium or contribution relating to that new individual pension insurance policy or similar contract, and the fact that that premium or contribution falls under the new individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act.
令第三百十九条第六号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する新個人年金保険料に係る法第七十六条第八項に規定する新個人年金保険契約等の種類、保険契約者又は共済契約者の氏名、年金受取人の氏名及び生年月日、当該年金の支払開始日及び支払期間並びに当該新個人年金保険契約等に係る保険料又は掛金の払込期間及び当該保険料又は掛金が同条第三項に規定する新個人年金保険料に該当する旨とする。
The matters specified by Ministry of Finance Order as prescribed in Article 319, item (vii) of the Order are, with respect to the old individual pension insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the type of the old individual pension insurance policy or similar contract prescribed in Article 76, paragraph (9) of the Act, the name of the policyholder or mutual aid policyholder, the name and date of birth of the recipient of the annuity, the payment commencement date and payment period of that annuity, the payment period of the premium or contribution relating to that old individual pension insurance policy or similar contract, and the fact that that premium or contribution falls under the old individual pension insurance premium prescribed in Article 76, paragraph (3) of the Act.
令第三百十九条第七号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する旧個人年金保険料に係る法第七十六条第九項に規定する旧個人年金保険契約等の種類、保険契約者又は共済契約者の氏名、年金受取人の氏名及び生年月日、当該年金の支払開始日及び支払期間並びに当該旧個人年金保険契約等に係る保険料又は掛金の払込期間及び当該保険料又は掛金が同条第三項に規定する旧個人年金保険料に該当する旨とする。
The matters specified by Ministry of Finance Order as prescribed in Article 319, item (viii) of the Order are, with respect to the earthquake insurance premium prescribed in Article 196, paragraph (1), item (iii) of the Act, the name of the policyholder or mutual aid policyholder of the casualty insurance policy or similar contract prescribed in Article 77, paragraph (2) (Earthquake Insurance Premium Deduction) of the Act, the type and purpose of the insurance or mutual aid, and the fact that the premium or contribution relating to that casualty insurance policy or similar contract falls under the earthquake insurance premium prescribed in Article 77, paragraph (1) of the Act.
令第三百十九条第八号に規定する財務省令で定める事項は、法第百九十六条第一項第三号に規定する地震保険料に係る法第七十七条第二項（地震保険料控除）に規定する損害保険契約等の保険契約者又は共済契約者の氏名、保険又は共済の種類及びその目的並びに当該損害保険契約等に係る保険料又は掛金が同条第一項に規定する地震保険料に該当する旨とする。
第七十六条の二（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供等）
The methods specified by Ministry of Finance Order as prescribed in 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 are the following methods:
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）に規定する財務省令で定める方法は、次に掲げる方法とする。
among methods using an electronic data processing system, a method of transmitting the information relating to the matters to be provided (referred to as "information to be provided" in the following item and the following paragraph), through a telecommunications line connecting a computer used by a sender or similar person (meaning a sender, or a person who, under a contract with that sender, keeps a file on a computer under that person's management and makes it available for use by a recipient or that sender) with a computer used by a recipient or similar person (meaning a recipient, or a person who, under a contract with that recipient, keeps a recipient file (meaning a file used exclusively by that recipient; the same applies hereinafter in this paragraph) on a computer under that person's management; the same applies hereinafter in this paragraph), and recording it in the recipient file kept on the computer used by the recipient or similar person;
電子情報処理組織を使用する方法のうち送信者等（送信者又は当該送信者との契約によりファイルを自己の管理する電子計算機に備え置き、これを受信者若しくは当該送信者の用に供する者をいう。）の使用に係る電子計算機と受信者等（受信者又は当該受信者との契約により受信者ファイル（専ら当該受信者の用に供せられるファイルをいう。以下この項において同じ。）を自己の管理する電子計算機に備え置く者をいう。以下この項において同じ。）の使用に係る電子計算機とを接続する電気通信回線を通じてその提供すべき事項に係る情報（次号及び次項において「記載情報」という。）を送信し、受信者等の使用に係る電子計算機に備えられた受信者ファイルに記録する方法
a method of delivering a recipient file, prepared on an optical disc, a magnetic disc or any other object on which certain matters can be reliably recorded by a method equivalent thereto, in which the information to be provided has been recorded.
The measures specified by Ministry of Finance Order as prescribed in Article 198, paragraph (2) of the Act are the following measures:
法第百九十八条第二項に規定する財務省令で定める措置は、次に掲げる措置とする。
for a Resident who receives payment of salary or other wage prescribed in Article 198, paragraph (2) of the Act and who intends to provide, pursuant to that paragraph, the required particulars prescribed in that paragraph (hereinafter referred to as "required particulars" in the following item) by the electronic or magnetic means prescribed in that paragraph (hereinafter referred to as the "recipient of the salary or other wage" in that item), to affix an electronic signature to the information to be provided and transmit the electronic certificate relating to that electronic signature, together with that information to be provided, to the person paying the salary or other wage prescribed in that paragraph (hereinafter referred to as the "person paying the salary or other wage" in that item);
for a recipient of the salary or other wage who intends to provide the required particulars pursuant to Article 198, paragraph (2) of the Act by the electronic or magnetic means prescribed in that paragraph, to transmit the information to be provided to the person paying the salary or other wage, using the identification code (meaning a code for identifying that recipient of the salary or other wage as distinct from other persons) and the password notified by that person paying the salary or other wage.
In the preceding paragraph and this paragraph, the meanings of the terms set forth in the following items are as prescribed in those items:
前項及びこの項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
electronic signature: means an electronic signature prescribed in Article 2, paragraph (1) (Definitions) of the Act on Electronic Signatures and Certification Business;
電子署名 電子署名及び認証業務に関する法律第二条第一項（定義）に規定する電子署名をいう。
electronic certificate: means an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which is used for information processing by a computer) created to certify that the matters used to confirm the individual who has affixed an electronic signature relate to that individual.
電子証明書 電子署名を行つた個人を確認するために用いられる事項が当該個人に係るものであることを証明するために作成された電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）をいう。
In the application of the provisions of Article 73, paragraph (4) (Matters to Be Stated in Salary Income Earner's Return for Deduction for Dependents, etc.), Article 74, paragraph (3) (Matters to Be Stated in Return for Deduction for Dependents, etc. Regarding Secondary Salaries), Article 74-3, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Spousal Deduction, etc.), Article 74-5, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Special Deduction for Specified Relatives), Article 74-7, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Basic Personal Exemption) and Article 75, paragraph (2) (Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction) in the case where the provisions of Article 198, paragraph (2) of the Act apply, the phrase "that return" in these provisions is deemed to be replaced with "an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which is used for information processing by a computer) recording the matters to be stated in that return that have been provided by the electronic or magnetic means prescribed in 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".
法第百九十八条第二項の規定の適用がある場合における第七十三条第四項（給与所得者の扶養控除等申告書の記載事項）、第七十四条第三項（従たる給与についての扶養控除等申告書の記載事項）、第七十四条の三第二項（給与所得者の配偶者控除等申告書の記載事項）、第七十四条の五第二項（給与所得者の特定親族特別控除申告書の記載事項）、第七十四条の七第二項（給与所得者の基礎控除申告書の記載事項）及び第七十五条第二項（給与所得者の保険料控除申告書の記載事項）の規定の適用については、これらの規定中「当該申告書」とあるのは、「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）に規定する電磁的方法により提供された当該申告書に記載すべき事項を記録した電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）」とする。
In the case where a person paying the salary or other wage prescribed in Article 198, paragraph (4) of the Act (hereinafter referred to as the "person paying the salary or other wage" in this Article) prepares books pursuant to that paragraph, that person must state the following matters in those books:
法第百九十八条第四項に規定する給与等の支払者（以下この条において「給与等の支払者」という。）が同項の規定により帳簿を作成する場合には、その者は、当該帳簿に次に掲げる事項を記載しなければならない。
the name, domicile and individual number of the spouse, etc. for Withholding deduction prescribed in Article 198, paragraph (4) of the Act, stated in the return listed in the items of that paragraph;
法第百九十八条第四項各号に掲げる申告書に記載された同項に規定する源泉控除対象配偶者等の氏名、住所及び個人番号
the year and month in which the return set forth in the preceding item was received and the name of that return;
前号の申告書の提出を受けた年月及び当該申告書の名称
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 must retain the books under the preceding paragraph until the time limit under the proviso to the following Article with respect to the return for deduction for Dependents, etc. prescribed in Article 198, paragraph (4) of the Act that was last submitted under the application of that paragraph (hereinafter referred to as the "return for deduction for Dependents, etc." in the following paragraph).
If a Resident who has submitted a return for deduction for Dependents, etc. under the application of Article 198, paragraph (4) of the Act has changed the name, domicile or individual number to be stated in that return for deduction for Dependents, etc., that Resident must, without delay, submit to the person paying the salary or other wage who received that return for deduction for Dependents, etc. a written notification stating the name, domicile or individual number before the change and the name, domicile or individual number after the change. The same applies where, after submitting that written notification, the Resident again changes the name, domicile or individual number stated in that written notification.
法第百九十八条第四項の規定の適用を受けて扶養控除等申告書を提出した居住者が当該扶養控除等申告書に記載すべき氏名、住所又は個人番号を変更した場合には、その者は、遅滞なく、当該扶養控除等申告書を受理した給与等の支払者に、変更前の氏名、住所又は個人番号及び変更後の氏名、住所又は個人番号を記載した届出書を提出しなければならない。当該届出書を提出した後、再び当該届出書に記載した氏名、住所又は個人番号を変更した場合も、同様とする。
A person paying the salary or other wage who has prepared the books under paragraph (5) pursuant to that paragraph must, upon receiving the written notification under the preceding paragraph, correct the matters set forth in the items of paragraph (5) in those books to the matters stated in that written notification.
A person paying the salary or other wage must retain the written notification prescribed in paragraph (7) that the person has received for three years starting from the year following the year that includes the day of receipt.
The persons specified by Ministry of Finance Order as prescribed in Article 198, paragraph (4) of the Act are the person who submits the return under that paragraph to the person paying the salary or other wage, and, among the spouses in the same household or Dependents of the person who submits that return, those who are a cohabiting Person with a Particular Disability or other Person with a Particular Disability prescribed in Article 85, paragraph (2) (Time of Determination of Dependents and Similar Persons) of the Act, or a Person with a Disability other than a Person with a Particular Disability.
法第百九十八条第四項に規定する財務省令で定める者は、給与等の支払者に対して同項の規定による申告書を提出する者及び当該申告書を提出する者の同一生計配偶者又は扶養親族のうち法第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者である者とする。
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。
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)
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)
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
recipient filemachine translation
「受信者ファイル」
A file kept solely for the use of the recipient (受信者) of information provided by electronic means.
Defined inArticle 76-2, paragraph (1), item (i)· applies only in this paragraph
recipient or similar personmachine translation
「受信者等」
The recipient (受信者) of information provided by electronic means, or a person who, under a contract with the recipient, keeps on a computer it manages a file solely for the recipient's use (受信者ファイル).
Defined inArticle 76-2, paragraph (1), item (i)· applies only in this paragraph
information to be providedmachine translation
「記載情報」
The information to be provided that is sent over a telecommunications line from the computer of the sender or the sender's agent to that of the recipient or the recipient's agent and recorded in a file kept for the recipient alone.
Short name set inArticle 76-2, paragraph (1), item (i)· applies only in this provision and in Article 76-2, paragraph (1), item (ii); and Article 76-2, paragraph (2)
recipient of the salary or other wagemachine translation
「給与等の受領者」
In Article 76-2, paragraph (2), a resident receiving salary or other wages (給与等) who, under Article 198, paragraph (2) of the Income Tax Act, provides by electronic means (電磁的方法) the information that would go in a withholding declaration (申告書) instead of submitting the paper form.
Short name set inArticle 76-2, paragraph (2), item (i)· applies only in this provision and in Article 76-2, paragraph (2), item (ii)
person paying the salary or other wagemachine translation
「給与等の支払者」
In Article 76-2, paragraph (2), the payer of salary or other wages (給与等) through whom a resident files the declarations under Articles 194 to 196 of the Income Tax Act, and to whom the resident may instead send their contents by electronic means (電磁的方法) under Article 198, paragraph (2) of that Act.
Short name set inArticle 76-2, paragraph (2), item (i)· applies only in this provision and in Article 76-2, paragraph (2), item (ii)
required particularsmachine translation
「記載事項」
In Article 76-2, paragraph (2), the information to be entered in a declaration (申告書) under Articles 194 to 196 of the Income Tax Act, which a resident receiving salary may instead provide to the payer by electronic means (電磁的方法) under Article 198, paragraph (2) of that Act.
Short name set inArticle 76-2, paragraph (2), item (i)· applies only in this provision and in Article 76-2, paragraph (2), item (ii)
electronic signaturemachine translation
「電子署名」
An electronic signature as Article 2, paragraph (1) of the Act on Electronic Signatures and Certification Business defines it: a measure applied to information that can be recorded as an electronic or magnetic record (電磁的記録), which shows that the information was made by the person who applied it and allows checking whether it has been altered.
Defined inArticle 76-2, paragraph (3), item (i)· applies only in this paragraph
electronic certificatemachine translation
「電子証明書」
In Article 76-2, an electronic or magnetic record (電磁的記録) made to prove that the details used to identify the individual who made an electronic signature (電子署名) belong to that individual.
Defined inArticle 76-2, paragraph (3), item (ii)· applies only in this paragraph
person paying the salary or other wagemachine translation
「給与等の支払者」
In Article 76-2, the payer of salary or other wages (給与等) who receives the declarations for deduction for dependents and similar returns (扶養控除等申告書) named in Article 198, paragraph (4) of the Income Tax Act, and who may keep a ledger of the names and individual numbers (個人番号) of the spouse and relatives they list.
Short name set inArticle 76-2, paragraph (5)· applies only in this article
return for deduction for Dependents, etc.machine translation
「扶養控除等申告書」
Any of the returns an employee gives the payer of their salary so the tax withheld takes account of their dependents: the return for deduction for dependents, the same return for a secondary salary, the return for spousal deduction, or the return for special deduction for specified relatives.
Short name set inArticle 76-2, paragraph (6)· applies only in this provision and in Article 76-2, paragraph (7)
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.