# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十九条の九 (Article 319-9) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三百十九条の九 (Article 319-9)（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） — address `art-319-9` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三百十九条の九（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） — Procedures for the Approval of the Commissioner of the National Tax Agency Pertaining to Submission of the Simplified Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package caption: machine translation, not official art-319-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9 **第一項** 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は、同項の規定による国税庁長官の承認を受けようとする場合には、その旨及び当該承認を受けようとする事由その他財務省令で定める事項を記載した申請書を、財務省令で定める日までに、当該公的年金等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長を経由して、国税庁長官に提出しなければならない。 art-319-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-1 A payer of a 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 that seeks the approval of the Commissioner of the National Tax Agency under the provisions of that paragraph must submit to the Commissioner of the National Tax Agency a written application stating to that effect, the grounds on which the approval is sought, and other matters specified by Ministry of Finance Order, by the date specified by Ministry of Finance Order, through the competent district director with jurisdiction over the place for tax payment under the provisions of Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that public pension or retirement package (where a designation has been made pursuant to the provisions of Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the place for tax payment so designated). machine translation, not official **第二項** 国税庁長官は、前項の規定による申請書の提出を受けた場合には、当該申請書を提出した同項の公的年金等の支払者が当該申請書を提出した日の属する年において受理した法第二百三条の六第一項の規定による申告書（以下この項において「公的年金等の受給者の扶養親族等申告書」という。）に記載された事項について各人別の記録があり、かつ、同条第二項の規定により提出することができる公的年金等の受給者の扶養親族等申告書（第四項において「簡易な公的年金等の受給者の扶養親族等申告書」という。）に基づき法第四編第三章の二（公的年金等に係る源泉徴収）の規定による源泉徴収を行うこととすることが適当であると認めるときは当該申請を承認し、これらの事由がないと認めるときは当該申請を却下する。 art-319-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-2 When the Commissioner of the National Tax Agency has received the submission of the written application under the provisions of the preceding paragraph, the Commissioner is to approve that application where the Commissioner finds that there is an individual record of the matters stated in the return form under the provisions of Article 203-6, paragraph (1) of the Act (hereinafter in this paragraph referred to as the "return for Dependents, etc. by a recipient of a public pension or retirement package") that the payer of a public pension or retirement package referred to in paragraph (1) that submitted that written application received during the year that includes the day on which it submitted that written application, and that it is appropriate to carry out withholding under the provisions of Part IV, Chapter III-2 (Withholding on Public Pensions or Retirement Packages) of the Act on the basis of the return for Dependents, etc. by a recipient of a public pension or retirement package that may be submitted pursuant to the provisions of paragraph (2) of that Article (referred to as the "simplified return for Dependents, etc. by a recipient of a public pension or retirement package" in paragraph (4)), and is to reject that application where the Commissioner finds that those grounds do not exist. machine translation, not official **第三項** 国税庁長官は、前項の承認又は却下の処分をするときは、第一項の申請書を提出した同項の公的年金等の支払者に対し、書面によりその旨を通知する。 art-319-9/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-3 When the Commissioner of the National Tax Agency makes a disposition of approval or rejection under the preceding paragraph, the Commissioner is to notify the payer of a public pension or retirement package referred to in paragraph (1) that submitted the written application referred to in that paragraph to that effect in writing. machine translation, not official **第四項** 国税庁長官は、第二項の承認をした後、その承認を受けた第一項の公的年金等の支払者について簡易な公的年金等の受給者の扶養親族等申告書に基づいて法第四編第三章の二の規定による源泉徴収を行うことが適当でなくなつたと認める場合には、その承認を取り消すことができる。この場合において、前項の規定は、当該取消しについて準用する。 art-319-9/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-4 After granting approval under paragraph (2), the Commissioner of the National Tax Agency may rescind that approval where the Commissioner finds that it has become inappropriate to carry out withholding under the provisions of Part IV, Chapter III-2 of the Act on the basis of the simplified return for Dependents, etc. by a recipient of a public pension or retirement package with regard to the payer of a public pension or retirement package referred to in paragraph (1) that obtained the approval. In this case, the provisions of the preceding paragraph apply mutatis mutandis to that rescission. machine translation, not official --- ## Cites - art-319-9/par-1: 法第二百三条の六第二項 → 所得税法 第二百三条の六第二項 (Article 203-6, paragraph (2)), art-203-6/par-2 — https://japanlaw.org/en/income-tax-act/art-203-6/par-2 (e-Gov law ID 340AC0000000033) - art-319-9/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/income-tax-act/art-17 (e-Gov law ID 340AC0000000033) - art-319-9/par-1: 法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/income-tax-act/art-18/par-2 (e-Gov law ID 340AC0000000033) - art-319-9/par-2: 前項 → 所得税法施行令 第三百十九条の九第一項 (Article 319-9, paragraph (1)), art-319-9/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-1 - art-319-9/par-2: 法第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/en/income-tax-act/art-203-6/par-1 (e-Gov law ID 340AC0000000033) - art-319-9/par-2: この項 → 所得税法施行令 第三百十九条の九第二項 (Article 319-9, paragraph (2)), art-319-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-2 - art-319-9/par-2: 同条第二項 → 所得税法 第二百三条の六第二項 (Article 203-6, paragraph (2)), art-203-6/par-2 — https://japanlaw.org/en/income-tax-act/art-203-6/par-2 (e-Gov law ID 340AC0000000033) - art-319-9/par-2: 第四項 → 所得税法施行令 第三百十九条の九第四項 (Article 319-9, paragraph (4)), art-319-9/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-4 - art-319-9/par-3: 前項 → 所得税法施行令 第三百十九条の九第二項 (Article 319-9, paragraph (2)), art-319-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-2 - art-319-9/par-3: 第一項 → 所得税法施行令 第三百十九条の九第一項 (Article 319-9, paragraph (1)), art-319-9/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-1 - art-319-9/par-4: 第二項 → 所得税法施行令 第三百十九条の九第二項 (Article 319-9, paragraph (2)), art-319-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-2 - art-319-9/par-4: 第一項 → 所得税法施行令 第三百十九条の九第一項 (Article 319-9, paragraph (1)), art-319-9/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-1 - art-319-9/par-4: 前項 → 所得税法施行令 第三百十九条の九第三項 (Article 319-9, paragraph (3)), art-319-9/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-3 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第三百十九条の九第二項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-2 - 所得税法施行令 第三百十九条の九第三項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-3 - 所得税法施行令 第三百十九条の九第四項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-9/par-4 - 所得税法施行規則 第七十七条の六第一項（簡易な公的年金等の受給者の扶養親族等申告書の承認申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-6/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第七十七条の六第一項第四号（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-6/par-1/item-4 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第七十七条の六第二項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-6/par-2 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-083, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-083, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06