# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三章 (Part 4, Chapter 3)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第三章 (Part 4, Chapter 3) — address `pt-4/ch-3`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-12-31 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270101_505M60000040012)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#pt-4/ch-3
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act-enforcement-regulation/pt-4/ch-3
- Every provision below carries its address and its place on this text's page on the line under it.
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They are never merged and never substituted for one another.
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machine translation.

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## 第三章　公的年金等に係る源泉徴収 — Chapter III Withholding on Public Pension or Retirement Package
<sup>heading: machine translation, not official</sup>
<sup>pt-4/ch-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#pt-4/ch-3</sup>

### 第七十七条の二（公的年金等の金額から控除する金額の調整を行わない退職共済年金） — Retirement Mutual Aid Pension for Which Adjustment of the Amount Deducted from the Amount of Public Pension or Retirement Package Is Not Made
<sup>caption: machine translation, not official</sup>
<sup>art-77-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2</sup>

  **第一項**  令第三百十九条の六第一項第一号ハ（公的年金等の金額から控除する金額の調整等）に規定する財務省令で定める退職共済年金は、被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律（平成二十四年法律第六十三号。以下この条及び次条において「一元化法」という。）附則第三十七条第一項（改正前国共済法による給付等）の規定によりなおその効力を有するものとされる一元化法第二条（国家公務員共済組合法の一部改正）の規定による改正前の国家公務員共済組合法（第一号及び第三項第一号において「旧効力国共済法」という。）第七十二条第一項第一号（長期給付の種類等）に掲げる退職共済年金（以下この項及び次条第一項において「旧退職共済年金」という。）で令第三百十九条の六第二項第一号イに規定する退職年金の支払を受ける者に支給されるもののほか、次に掲げる旧退職共済年金とする。
  <sup>art-77-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-1</sup>
  The retirement mutual aid pension specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (1), item (i), (c) (Adjustment, etc. of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package) of the Order is, in addition to the retirement mutual aid pension listed in Article 72, paragraph (1), item (i) (Types of Long-Term Benefits, etc.) of the National Public Officers Mutual Aid Association Act prior to its amendment by the provisions of Article 2 (Partial Amendment of the National Public Officers Mutual Aid Association Act) of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012; hereinafter referred to as the "Pension Unification Act" in this Article and the following Article), which remains in force pursuant to the provisions of Article 37, paragraph (1) (Benefits, etc. Under the Pre-Amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (that Act as it so remains in force is referred to as the "pre-unification National Public Officers Mutual Aid Association Act" in item (i) and paragraph (3), item (i)) (hereinafter referred to as the "former retirement mutual aid pension" in this paragraph and paragraph (1) of the following Article), that is paid to a person who receives the retirement pension prescribed in Article 319-6, paragraph (2), item (i), (a) of the Order, the following former retirement mutual aid pension.
  <sup>machine translation, not official</sup>

    **一**  旧効力国共済法附則第十二条の三（退職共済年金の特例）又は第十二条の八（特例による退職共済年金の支給の繰上げ）の規定により支給される旧退職共済年金
    <sup>art-77-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-1/item-1</sup>
    the former retirement mutual aid pension paid pursuant to the provisions of Article 12-3 (Special Provisions on Retirement Mutual Aid Pensions) or Article 12-8 (Advance Payment of Retirement Mutual Aid Pensions by Special Provision) of the Supplementary Provisions of the pre-unification National Public Officers Mutual Aid Association Act;
    <sup>machine translation, not official</sup>

    **二**  国家公務員等共済組合法等の一部を改正する法律（昭和六十年法律第百五号）附則第十六条第四項（退職共済年金の額の経過的加算）の規定により加算することとされている金額を加算して支給される旧退職共済年金
    <sup>art-77-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-1/item-2</sup>
    the former retirement mutual aid pension paid with the addition of the amount that is to be added pursuant to the provisions of Article 16, paragraph (4) (Transitional Addition to the Amount of Retirement Mutual Aid Pension) of the Supplementary Provisions of the Act Partially Amending the National Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 105 of 1985).
    <sup>machine translation, not official</sup>

  **第二項**  令第三百十九条の六第一項第一号ニに規定する財務省令で定める退職共済年金は、一元化法附則第六十一条第一項（改正前地共済法による給付等）の規定によりなおその効力を有するものとされる一元化法第三条（地方公務員等共済組合法の一部改正）の規定による改正前の地方公務員等共済組合法（第一号において「旧効力地共済法」という。）第七十四条第一号（長期給付の種類）に掲げる退職共済年金（以下この項及び次条第二項において「旧退職共済年金」という。）で令第三百十九条の六第二項第一号ロに規定する退職年金の支払を受ける者に支給されるもののほか、次に掲げる旧退職共済年金とする。
  <sup>art-77-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-2</sup>
  The retirement mutual aid pension specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (1), item (i), (d) of the Order is, in addition to the retirement mutual aid pension listed in Article 74, item (i) (Types of Long-Term Benefits) of the Local Public Officers, etc. Mutual Aid Association Act prior to its amendment by the provisions of Article 3 (Partial Amendment of the Local Public Officers, etc. Mutual Aid Association Act) of the Pension Unification Act, which remains in force pursuant to the provisions of Article 61, paragraph (1) (Benefits, etc. Under the Pre-Amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (that Act as it so remains in force is referred to as the "pre-unification Local Public Officers, etc. Mutual Aid Association Act" in item (i)) (hereinafter referred to as the "former retirement mutual aid pension" in this paragraph and paragraph (2) of the following Article), that is paid to a person who receives the retirement pension prescribed in Article 319-6, paragraph (2), item (i), (b) of the Order, the following former retirement mutual aid pension.
  <sup>machine translation, not official</sup>

    **一**  旧効力地共済法附則第十九条（退職共済年金の特例）又は第二十六条（特例による退職共済年金の支給の繰上げ）の規定により支給される旧退職共済年金
    <sup>art-77-2/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-2/item-1</sup>
    the former retirement mutual aid pension paid pursuant to the provisions of Article 19 (Special Provisions on Retirement Mutual Aid Pensions) or Article 26 (Advance Payment of Retirement Mutual Aid Pensions by Special Provision) of the Supplementary Provisions of the pre-unification Local Public Officers, etc. Mutual Aid Association Act;
    <sup>machine translation, not official</sup>

    **二**  地方公務員等共済組合法等の一部を改正する法律（昭和六十年法律第百八号）附則第十六条第四項（退職共済年金の額の経過的加算）の規定により加算することとされている金額を加算して支給される旧退職共済年金
    <sup>art-77-2/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-2/item-2</sup>
    the former retirement mutual aid pension paid with the addition of the amount that is to be added pursuant to the provisions of Article 16, paragraph (4) (Transitional Addition to the Amount of Retirement Mutual Aid Pension) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 108 of 1985).
    <sup>machine translation, not official</sup>

  **第三項**  令第三百十九条の六第一項第一号ホに規定する財務省令で定める退職共済年金は、一元化法附則第七十九条（改正前私学共済法による給付）の規定によりなおその効力を有するものとされる一元化法第四条（私立学校教職員共済法の一部改正）の規定による改正前の私立学校教職員共済法（第一号において「旧効力私学共済法」という。）第二十条第二項第一号（給付）に掲げる退職共済年金（以下この項及び次条第三項において「旧退職共済年金」という。）で令第三百十九条の六第二項第一号ハに規定する退職年金の支払を受ける者に支給されるもののほか、次に掲げる旧退職共済年金とする。
  <sup>art-77-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-3</sup>
  The retirement mutual aid pension specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (1), item (i), (e) of the Order is, in addition to the retirement mutual aid pension listed in Article 20, paragraph (2), item (i) (Benefits) of the Private School Personnel Mutual Aid Association Act prior to its amendment by the provisions of Article 4 (Partial Amendment of the Private School Personnel Mutual Aid Association Act) of the Pension Unification Act, which remains in force pursuant to the provisions of Article 79 (Benefits Under the Pre-Amendment Private School Personnel Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (that Act as it so remains in force is referred to as the "pre-unification Private School Personnel Mutual Aid Association Act" in item (i)) (hereinafter referred to as the "former retirement mutual aid pension" in this paragraph and paragraph (3) of the following Article), that is paid to a person who receives the retirement pension prescribed in Article 319-6, paragraph (2), item (i), (c) of the Order, the following former retirement mutual aid pension.
  <sup>machine translation, not official</sup>

    **一**  旧効力私学共済法第二十五条（国家公務員共済組合法の準用）において準用する旧効力国共済法附則第十二条の三又は第十二条の八の規定により支給される旧退職共済年金
    <sup>art-77-2/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-3/item-1</sup>
    the former retirement mutual aid pension paid pursuant to the provisions of Article 12-3 or Article 12-8 of the Supplementary Provisions of the pre-unification National Public Officers Mutual Aid Association Act, as applied mutatis mutandis pursuant to Article 25 (Mutatis Mutandis Application of the National Public Officers Mutual Aid Association Act) of the pre-unification Private School Personnel Mutual Aid Association Act;
    <sup>machine translation, not official</sup>

    **二**  私立学校教職員共済法第四十八条の二（国家公務員共済組合法の改正の場合等の経過措置）の規定によりその例によることとされる国家公務員等共済組合法等の一部を改正する法律（昭和六十年法律第百五号）附則第十六条第四項の規定により加算することとされている金額を加算して支給される旧退職共済年金
    <sup>art-77-2/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-3/item-2</sup>
    the former retirement mutual aid pension paid with the addition of the amount that is to be added pursuant to the provisions of Article 16, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the National Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 105 of 1985), which is to be followed pursuant to the provisions of Article 48-2 (Transitional Measures in the Case of Amendment of the National Public Officers Mutual Aid Association Act, etc.) of the Private School Personnel Mutual Aid Association Act.
    <sup>machine translation, not official</sup>

### 第七十七条の三（公的年金等の金額から控除する金額の調整の対象となる公的年金等） — Public Pension or Retirement Package Subject to Adjustment of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package
<sup>caption: machine translation, not official</sup>
<sup>art-77-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-3</sup>

  **第一項**  令第三百十九条の六第二項第一号イ（公的年金等の金額から控除する金額の調整等）に規定する財務省令で定める公的年金等は、厚生年金保険法第三十二条第一号（保険給付の種類）に掲げる老齢厚生年金（以下この条において「老齢厚生年金」という。）若しくは一元化法附則第四十一条第一項（追加費用対象期間を有する者の特例等）に規定する退職共済年金又は旧退職共済年金とする。
  <sup>art-77-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-3/par-1</sup>
  The public pension or retirement package specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (2), item (i), (a) (Adjustment, etc. of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package) of the Order is to be the old-age employees' pension listed in Article 32, item (i) (Categories of Insurance Benefits) of the Employees' Pension Insurance Act (hereinafter referred to as the "old-age employees' pension" in this Article), the retirement mutual aid pension prescribed in Article 41, paragraph (1) (Special Provisions for Persons Having a Period Subject to Additional Costs, etc.) of the Supplementary Provisions of the Pension Unification Act, or the former retirement mutual aid pension.
  <sup>machine translation, not official</sup>

  **第二項**  令第三百十九条の六第二項第一号ロに規定する財務省令で定める公的年金等は、老齢厚生年金若しくは一元化法附則第六十五条第一項（追加費用対象期間を有する者の特例等）に規定する退職共済年金又は旧退職共済年金とする。
  <sup>art-77-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-3/par-2</sup>
  The public pension or retirement package specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (2), item (i), (b) of the Order is to be the old-age employees' pension, the retirement mutual aid pension prescribed in Article 65, paragraph (1) (Special Provisions for Persons Having a Period Subject to Additional Costs, etc.) of the Supplementary Provisions of the Pension Unification Act, or the former retirement mutual aid pension.
  <sup>machine translation, not official</sup>

  **第三項**  令第三百十九条の六第二項第一号ハに規定する財務省令で定める公的年金等は、老齢厚生年金又は旧退職共済年金とする。
  <sup>art-77-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-3/par-3</sup>
  The public pension or retirement package specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (2), item (i), (c) of the Order is to be the old-age employees' pension or the former retirement mutual aid pension.
  <sup>machine translation, not official</sup>

### 第七十七条の四（公的年金等の受給者の扶養親族等申告書の記載事項等） — Matters to Be Stated, etc. in a Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
<sup>caption: machine translation, not official</sup>
<sup>art-77-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4</sup>

  **第一項**  法第二百三条の六第一項第七号（公的年金等の受給者の扶養親族等申告書）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。
  <sup>art-77-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-1</sup>
  The matters specified by Ministry of Finance Order as prescribed in Article 203-6, paragraph (1), item (vii) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act are the following:
  <sup>machine translation, not official</sup>

    **一**  法第二百三条の六第一項の規定による申告書を提出する者（以下この項において「申告者」という。）の氏名、生年月日、住所（国内に住所がない場合には居所とし、国内に住所及び居所がない場合には国外における住所又は居所とする。以下この項及び第五項において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所）
    <sup>art-77-4/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-1/item-1</sup>
    the name, date of birth, domicile (the residence where the person has no domicile in Japan, and the domicile or residence outside Japan where the person has neither domicile nor residence in Japan; the same applies hereinafter in this paragraph and paragraph (5)) and individual number (for a person who has no individual number, the name and domicile) of the person who submits the return under Article 203-6, paragraph (1) of the Act (hereinafter referred to as the "filer" in this paragraph);
    <sup>machine translation, not official</sup>

    **二**  源泉控除対象配偶者の生年月日、住所及び法第二条第一項第三十号（定義）に規定する合計所得金額（以下この項において「合計所得金額」という。）の見積額
    <sup>art-77-4/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-1/item-2</sup>
    the date of birth, domicile and estimated amount of the total income prescribed in Article 2, paragraph (1), item (xxx) (Definitions) of the Act (hereinafter referred to as "total income" in this paragraph) of the spouse for Withholding deduction;
    <sup>machine translation, not official</sup>

    **三**  源泉控除対象親族（法第二百三条の六第一項第四号に規定する源泉控除対象親族に限る。次号において同じ。）の生年月日、住所及び申告者との続柄並びに合計所得金額の見積額
    <sup>art-77-4/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-1/item-3</sup>
    the date of birth, domicile, relationship to the filer and estimated amount of total income of a relative for Withholding deduction (limited to a relative for Withholding deduction prescribed in Article 203-6, paragraph (1), item (iv) of the Act; the same applies in the following item);
    <sup>machine translation, not official</sup>

    **四**  同一生計配偶者（源泉控除対象配偶者を除く。）又は扶養親族（源泉控除対象親族を除く。）のうちに障害者がある場合には、その者の住所及び申告者との続柄（同一生計配偶者にあつては、住所）並びに合計所得金額の見積額
    <sup>art-77-4/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-1/item-4</sup>
    where there is a Person with a Disability among spouses in the same household (excluding spouses for Withholding deduction) or Dependents (excluding relatives for Withholding deduction), the domicile and relationship to the filer of that person (for a spouse in the same household, the domicile), and the estimated amount of total income;
    <sup>machine translation, not official</sup>

    **五**  法第八十五条第四項から第六項まで（扶養親族等の判定の時期等）の規定により申告者以外の居住者（以下この号において「他の居住者」という。）の同一生計配偶者若しくは法第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者（以下この号において「特別控除対象配偶者」という。）又は扶養親族若しくは法第八十四条の二第一項（特定親族特別控除）に規定する特定親族（以下この号において「特定親族」という。）に該当するものとみなされる者のうちに、当該他の居住者の控除対象配偶者若しくはその他の同一生計配偶者（前号の規定に該当する者に限る。以下この号において同じ。）若しくは特別控除対象配偶者又は控除対象扶養親族若しくはその他の扶養親族（前号の規定に該当する者に限る。以下この号において同じ。）若しくは特定親族がある場合には、その旨、他の居住者の氏名及び申告者との続柄並びに他の居住者がその控除対象配偶者若しくはその他の同一生計配偶者若しくは特別控除対象配偶者又は控除対象扶養親族若しくはその他の扶養親族若しくは特定親族とする者の氏名、住所及び申告者との続柄
    <sup>art-77-4/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-1/item-5</sup>
    where, among the persons who are deemed under the provisions of Article 85, paragraphs (4) to (6) (Time of Determination of Dependents and Similar Persons) of the Act to fall under a spouse in the same household of a Resident other than the filer (hereinafter referred to as the "other Resident" in this item), a spouse of that other Resident whose living expenses are paid from the same resources as that other Resident, as prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act (hereinafter referred to as the "spouse eligible for special deduction" in this item), or a Dependent or a specified relative of that other Resident prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act (hereinafter referred to as the "specified relative" in this item), there is a Claimable Spouse of that other Resident, or another spouse in the same household (limited to one who falls under the preceding item; the same applies hereinafter in this item) or a spouse eligible for special deduction, or a Claimable Dependent or another Dependent (limited to one who falls under the preceding item; the same applies hereinafter in this item) or a specified relative, that fact, the name of the other Resident and the relationship to the filer, and the name, domicile and relationship to the filer of the person whom the other Resident treats as the Claimable Spouse or other spouse in the same household or spouse eligible for special deduction, or the Claimable Dependent or other Dependent or specified relative;
    <sup>machine translation, not official</sup>

    **六**  その他参考となるべき事項
    <sup>art-77-4/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-1/item-6</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  法第二百三条の六第一項の規定による申告書を受理した同項に規定する公的年金等の支払者は、当該申告書（同条第五項の規定の適用により当該公的年金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。第九項において同じ。）に、当該公的年金等の支払者の法人番号を付記するものとする。
  <sup>art-77-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-2</sup>
  The payer of a public pension or retirement package prescribed in Article 203-6, paragraph (1) of the Act who has received the return under that paragraph is to add the payer's corporate number to the return (including the matters to be stated in the return that the payer of the public pension or retirement package was provided through the application of paragraph (5) of that Article; the same applies in paragraph (9)).
  <sup>machine translation, not official</sup>

  **第三項**  法第二百三条の六第七項に規定する公的年金等の支払者（次項、第六項及び第七項において「公的年金等の支払者」という。）が同条第七項の規定により帳簿を作成する場合には、その者は、当該帳簿に第七十六条の二第五項各号（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）に掲げる事項を記載しなければならない。
  <sup>art-77-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-3</sup>
  Where the payer of a public pension or retirement package prescribed in Article 203-6, paragraph (7) of the Act (referred to as the "payer of a public pension or retirement package" in the following paragraph, paragraph (6) and paragraph (7)) prepares books pursuant to the provisions of paragraph (7) of that Article, that person must record in those books the matters listed in the items of Article 76-2, paragraph (5) (Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Concerning Withholding for Salary Income Earners, etc.).
  <sup>machine translation, not official</sup>

  **第四項**  公的年金等の支払者は、前項の帳簿を、最後に法第二百三条の六第七項の規定の適用を受けて提出された同条第一項の規定による申告書に係る第九項ただし書の規定による期限まで保存しなければならない。
  <sup>art-77-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-4</sup>
  The payer of a public pension or retirement package must retain the books under the preceding paragraph until the deadline under the proviso to paragraph (9) relating to the return under Article 203-6, paragraph (1) of the Act that was last submitted with the application of Article 203-6, paragraph (7) of the Act.
  <sup>machine translation, not official</sup>

  **第五項**  第七十六条の二第七項から第九項までの規定は、法第二百三条の六第七項の規定の適用を受けて同条第一項の規定による申告書を提出した居住者が当該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ついて準用する。
  <sup>art-77-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-5</sup>
  Where a Resident who has submitted the return under Article 203-6, paragraph (1) of the Act with the application of paragraph (7) of that Article changes the name, domicile or individual number to be stated in that return, the provisions of Article 76-2, paragraphs (7) to (9) apply mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第六項**  法第二百三条の六第七項に規定する財務省令で定める者は、公的年金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扶養親族のうち法第八十五条第二項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。
  <sup>art-77-4/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-6</sup>
  The persons specified by Ministry of Finance Order as prescribed in Article 203-6, paragraph (7) of the Act are to be the person who submits the return under that paragraph to a payer of a public pension or retirement package and, among the Dependents of the person who submits that return, those who are a cohabiting Person with a Particular Disability or another Person with a Particular Disability prescribed in Article 85, paragraph (2) of the Act, or a Person with a Disability other than a Person with a Particular Disability.
  <sup>machine translation, not official</sup>

  **第七項**  公的年金等の支払者が、法第二百三条の六第一項の規定による申告書に記載されるべき第一項第一号に規定する申告者の氏名及び個人番号その他の事項を記載した帳簿であつて、当該申告書の提出の前に、行政手続における特定の個人を識別するための番号の利用等に関する法律第十四条第二項（提供の要求）の規定による求めに基づく機構保存本人確認情報（住民基本台帳法第三十条の七第四項（都道府県知事から機構への本人確認情報の通知等）に規定する機構保存本人確認情報をいう。）の提供を受けて作成されたものを備えている場合における法第二百三条の六第七項（当該申告者に係る部分に限る。）の規定の適用については、当該帳簿を同項に規定する帳簿に該当するものとして、同項の規定を適用することができる。
  <sup>art-77-4/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-7</sup>
  In the application of Article 203-6, paragraph (7) of the Act (limited to the portion relating to the filer) where a payer of a public pension or retirement package has books stating the name, individual number and other matters of the filer prescribed in paragraph (1), item (i) that are to be stated in the return under Article 203-6, paragraph (1) of the Act, which were prepared, before the submission of that return, upon receiving the provision of identity confirmation information retained by the Agency (meaning the identity confirmation information retained by the Agency prescribed in Article 30-7, paragraph (4) (Notification, etc. of Identity Confirmation Information from the Prefectural Governor to the Agency) of the Residential Basic Book Act) based on a request under Article 14, paragraph (2) (Request for Provision) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the provisions of Article 203-6, paragraph (7) of the Act may be applied by treating those books as the books prescribed in that paragraph.
  <sup>machine translation, not official</sup>

  **第八項**  第三項から第五項までの規定は、前項の規定により帳簿を作成する場合について準用する。この場合において、第三項中「第七十六条の二第五項各号（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）に掲げる事項」とあるのは「第七項に規定する機構保存本人確認情報として提供を受けた第一項第一号に規定する申告者の氏名、住所及び個人番号並びにその提供を受けた年月その他参考となるべき事項」と、第五項中「準用する。」とあるのは「準用する。この場合において、第七十六条の二第八項中「第五項各号に掲げる事項」とあるのは、「第七十七条の四第七項（公的年金等の受給者の扶養親族等申告書の記載事項等）に規定する機構保存本人確認情報として提供を受けた同条第一項第一号に規定する申告者の氏名、住所及び個人番号並びにその提供を受けた年月その他参考となるべき事項」と読み替えるものとする。」と読み替えるものとする。
  <sup>art-77-4/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-8</sup>
  The provisions of paragraphs (3) to (5) apply mutatis mutandis where books are prepared pursuant to the provisions of the preceding paragraph. In this case, the phrase "the matters listed in the items of Article 76-2, paragraph (5) (Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Concerning Withholding for Salary Income Earners, etc.)" in paragraph (3) is deemed to be replaced with "the name, domicile and individual number of the filer prescribed in paragraph (1), item (i) that were provided as the identity confirmation information retained by the Agency prescribed in paragraph (7), the year and month in which they were provided, and other matters that will serve as a reference", and the phrase "apply mutatis mutandis." in paragraph (5) is deemed to be replaced with "apply mutatis mutandis. In this case, the phrase "the matters listed in the items of paragraph (5)" in Article 76-2, paragraph (8) is deemed to be replaced with "the name, domicile and individual number of the filer prescribed in Article 77-4, paragraph (1), item (i) (Matters to Be Stated, etc. in a Return for Dependents, etc. by a Recipient of a public pension or retirement package) that were provided as the identity confirmation information retained by the Agency prescribed in paragraph (7) of that Article, the year and month in which they were provided, and other matters that will serve as a reference"."
  <sup>machine translation, not official</sup>

  **第九項**  法第二百三条の六第一項に規定する公的年金等の支払者がその公的年金等の支払を受ける居住者から同項の規定による申告書を受理した場合には、当該申告書を、同項に規定する税務署長が当該公的年金等の支払者に対しその提出を求めるまでの間、当該公的年金等の支払者が保存するものとする。ただし、当該申告書に係る同項に規定する提出期限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。
  <sup>art-77-4/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-9</sup>
  Where a payer of a public pension or retirement package prescribed in Article 203-6, paragraph (1) of the Act has received the return under that paragraph from a Resident to whom the public pension or retirement package is paid, the payer of the public pension or retirement package is to retain that return until the district director prescribed in that paragraph requests its submission from the payer; provided, however, that this does not apply after the date on which seven years have elapsed from the day following January 10 of the year following the year to which the submission deadline prescribed in that paragraph for that return belongs.
  <sup>machine translation, not official</sup>

### 第七十七条の五（公的年金等の受給者の扶養親族等申告書に添付すべき書類等） — Documents, etc. to Be Attached to a Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
<sup>caption: machine translation, not official</sup>
<sup>art-77-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-5</sup>

  **第一項**  第七十三条の二第二項（給与所得者の扶養控除等申告書に添付すべき書類等）の規定は、令第三百十九条の十（公的年金等の受給者の扶養親族等申告書に関する書類の提出又は提示）に規定する財務省令で定める書類について準用する。この場合において、同項中「国外居住親族（同項に規定する国外居住親族をいう。以下この条において同じ。）」とあるのは「令第三百十九条の十（公的年金等の受給者の扶養親族等申告書に関する書類の提出又は提示）に規定する記載がされた者」と、「第三百十六条の二第二項第一号又は第二号に掲げる国外居住親族」とあるのは「第三百十九条の十第一号又は第三号に掲げる記載がされた者」と、「当該国外居住親族」とあるのは「当該記載がされた者」と、「第二号に掲げる者」とあるのは「第三号に掲げる者」と、「第二号に定める」とあるのは「第三号に定める」と、「第三百十六条の二第二項第三号に掲げる国外居住親族」とあるのは「第三百十九条の十第二号に掲げる記載がされた者」と、「同項に規定する居住者」とあるのは「同条に規定する居住者」と、「第百九十四条第一項第七号（給与所得者の扶養控除等申告書）」とあるのは「第二百三条の六第一項第六号（公的年金等の受給者の扶養親族等申告書）」と読み替えるものとする。
  <sup>art-77-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-5/par-1</sup>
  The provisions of Article 73-2, paragraph (2) (Documents, etc. to Be Attached to a Salary Income Earner's Return for Deduction for Dependents, etc.) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 319-10 (Submission or Presentation of Documents Concerning Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Order. In this case, in Article 73-2, paragraph (2), the phrase "relative residing outside Japan (meaning the relative residing outside Japan prescribed in that paragraph; the same applies hereinafter in this Article)" is deemed to be replaced with "person for whom the entry prescribed in Article 319-10 (Submission or Presentation of Documents Concerning Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package) of the Order has been made"; the phrase "relative residing outside Japan listed in Article 316-2, paragraph (2), item (i) or (ii) of the Order" is deemed to be replaced with "person for whom the entry listed in Article 319-10, item (i) or (iii) of the Order has been made"; the phrase "that relative residing outside Japan" is deemed to be replaced with "that person for whom the entry has been made"; the phrase "persons listed in item (ii)" is deemed to be replaced with "persons listed in item (iii)"; the phrase "prescribed in item (ii)" is deemed to be replaced with "prescribed in item (iii)"; the phrase "relative residing outside Japan listed in Article 316-2, paragraph (2), item (iii) of the Order" is deemed to be replaced with "person for whom the entry listed in Article 319-10, item (ii) of the Order has been made"; the phrase "Resident prescribed in that paragraph" is deemed to be replaced with "Resident prescribed in that Article"; and the phrase "Article 194, paragraph (1), item (vii) (Salary Income Earner's Return for Deduction for Dependents, etc.)" is deemed to be replaced with "Article 203-6, paragraph (1), item (vi) (Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package)".
  <sup>machine translation, not official</sup>

### 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） — Matters 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.
<sup>caption: machine translation, not official</sup>
<sup>art-77-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-6</sup>

  **第一項**  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。
  <sup>art-77-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-6/par-1</sup>
  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:
  <sup>machine translation, not official</sup>

    **一**  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
    <sup>art-77-6/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-6/par-1/item-1</sup>
    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;
    <sup>machine translation, not official</sup>

    **二**  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
    <sup>art-77-6/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-6/par-1/item-2</sup>
    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;
    <sup>machine translation, not official</sup>

    **三**  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
    <sup>art-77-6/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-6/par-1/item-3</sup>
    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;
    <sup>machine translation, not official</sup>

    **四**  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
    <sup>art-77-6/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-6/par-1/item-4</sup>
    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;
    <sup>machine translation, not official</sup>

    **五**  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
    <sup>art-77-6/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-6/par-1/item-5</sup>
    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;
    <sup>machine translation, not official</sup>

    **六**  その他参考となるべき事項
    <sup>art-77-6/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-6/par-1/item-6</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  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。
  <sup>art-77-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-6/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

---

## Cites
- art-77-2/par-1: 令第三百十九条の六第一項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第一項第一号 (Article 319-6, paragraph (1), item (i)), art-319-6/par-1/item-1 — not held in this collection
- art-77-2/par-1: この条 → 所得税法施行規則 第七十七条の二 (Article 77-2), art-77-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2
- art-77-2/par-1: 次条 → 所得税法施行規則 第七十七条の三 (Article 77-3), art-77-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-3
- art-77-2/par-1: 一元化法第二条 → e-Gov law 424AC0000000063, 第二条 (Article 2), art-2 — not held in this collection
- art-77-2/par-1: 第一号 → 所得税法施行規則 第七十七条の二第一項第一号 (Article 77-2, paragraph (1), item (i)), art-77-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-1/item-1
- art-77-2/par-1: 第三項第一号 → 所得税法施行規則 第七十七条の二第三項第一号 (Article 77-2, paragraph (3), item (i)), art-77-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-3/item-1
- art-77-2/par-1: 第七十二条第一項第一号 → 所得税法施行規則 第七十二条第一項第一号 (Article 72, paragraph (1), item (i)), art-72/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-3/ch-2/from-art-72#art-72/par-1/item-1
- art-77-2/par-1: この項 → 所得税法施行規則 第七十七条の二第一項 (Article 77-2, paragraph (1)), art-77-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-1
- art-77-2/par-1: 次条第一項 → 所得税法施行規則 第七十七条の三第一項 (Article 77-3, paragraph (1)), art-77-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-3/par-1
- art-77-2/par-1: 令第三百十九条の六第二項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第二項第一号 (Article 319-6, paragraph (2), item (i)), art-319-6/par-2/item-1 — not held in this collection
- art-77-2/par-2: 令第三百十九条の六第一項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第一項第一号 (Article 319-6, paragraph (1), item (i)), art-319-6/par-1/item-1 — not held in this collection
- art-77-2/par-2: 一元化法第三条 → e-Gov law 424AC0000000063, 第三条 (Article 3), art-3 — not held in this collection
- art-77-2/par-2: 第一号 → 所得税法施行規則 第七十七条の二第二項第一号 (Article 77-2, paragraph (2), item (i)), art-77-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-2/item-1
- art-77-2/par-2: 第七十四条第一号 → 所得税法施行規則 第七十四条第一項第一号 (Article 74, paragraph (1), item (i)), art-74/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-1/from-art-73#art-74/par-1/item-1
- art-77-2/par-2: この項 → 所得税法施行規則 第七十七条の二第二項 (Article 77-2, paragraph (2)), art-77-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-2
- art-77-2/par-2: 次条第二項 → 所得税法施行規則 第七十七条の三第二項 (Article 77-3, paragraph (2)), art-77-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-3/par-2
- art-77-2/par-2: 令第三百十九条の六第二項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第二項第一号 (Article 319-6, paragraph (2), item (i)), art-319-6/par-2/item-1 — not held in this collection
- art-77-2/par-3: 令第三百十九条の六第一項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第一項第一号 (Article 319-6, paragraph (1), item (i)), art-319-6/par-1/item-1 — not held in this collection
- art-77-2/par-3: 一元化法第四条 → e-Gov law 424AC0000000063, 第四条 (Article 4), art-4 — not held in this collection
- art-77-2/par-3: 第一号 → 所得税法施行規則 第七十七条の二第三項第一号 (Article 77-2, paragraph (3), item (i)), art-77-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-3/item-1
- art-77-2/par-3: この項 → 所得税法施行規則 第七十七条の二第三項 (Article 77-2, paragraph (3)), art-77-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-2/par-3
- art-77-2/par-3: 次条第三項 → 所得税法施行規則 第七十七条の三第三項 (Article 77-3, paragraph (3)), art-77-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-3/par-3
- art-77-2/par-3: 令第三百十九条の六第二項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第二項第一号 (Article 319-6, paragraph (2), item (i)), art-319-6/par-2/item-1 — not held in this collection
- art-77-2/par-3/item-2: 私立学校教職員共済法第四十八条の二 → e-Gov law 328AC0000000245, 第四十八条の二 (Article 48-2), art-48-2 — not held in this collection
- art-77-3/par-1: 令第三百十九条の六第二項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第二項第一号 (Article 319-6, paragraph (2), item (i)), art-319-6/par-2/item-1 — not held in this collection
- art-77-3/par-1: 厚生年金保険法第三十二条第一号 → 厚生年金保険法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/employees-pension-insurance-act/art-32/par-1/item-1 · https://japanlaw.org/l/329AC0000000115/art-32/par-1/item-1
- art-77-3/par-1: この条 → 所得税法施行規則 第七十七条の三 (Article 77-3), art-77-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-2#art-77-3
- art-77-3/par-2: 令第三百十九条の六第二項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第二項第一号 (Article 319-6, paragraph (2), item (i)), art-319-6/par-2/item-1 — not held in this collection
- art-77-3/par-3: 令第三百十九条の六第二項第一号 → e-Gov law 340CO0000000096, 第三百十九条の六第二項第一号 (Article 319-6, paragraph (2), item (i)), art-319-6/par-2/item-1 — not held in this collection
- art-77-4/par-1: 法第二百三条の六第一項第七号 → 所得税法 第二百三条の六第一項第七号 (Article 203-6, paragraph (1), item (vii)), art-203-6/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-203-6/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-7
- art-77-4/par-1/item-1: 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 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- art-77-4/par-1/item-1: この項 → 所得税法施行規則 第七十七条の四第一項 (Article 77-4, paragraph (1)), art-77-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-1
- art-77-4/par-1/item-1: 第五項 → 所得税法施行規則 第七十七条の四第五項 (Article 77-4, paragraph (5)), art-77-4/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-5
- art-77-4/par-1/item-2: 法第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30
- art-77-4/par-1/item-2: この項 → 所得税法施行規則 第七十七条の四第一項 (Article 77-4, paragraph (1)), art-77-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-1
- art-77-4/par-1/item-3: 法第二百三条の六第一項第四号 → 所得税法 第二百三条の六第一項第四号 (Article 203-6, paragraph (1), item (iv)), art-203-6/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-203-6/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1/item-4
- art-77-4/par-1/item-3: 次号 → 所得税法施行規則 第七十七条の四第一項第四号 (Article 77-4, paragraph (1), item (iv)), art-77-4/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-1/item-4
- art-77-4/par-1/item-5: 法第八十五条第四項から第六項まで → 所得税法 第八十五条第四項 (Article 85, paragraph (4)), art-85/par-4 — https://japanlaw.org/en/income-tax-act/art-85/par-4 · https://japanlaw.org/l/340AC0000000033/art-85/par-4
- art-77-4/par-1/item-5: 法第八十五条第四項から第六項まで → 所得税法 第八十五条第五項 (Article 85, paragraph (5)), art-85/par-5 — https://japanlaw.org/en/income-tax-act/art-85/par-5 · https://japanlaw.org/l/340AC0000000033/art-85/par-5
- art-77-4/par-1/item-5: 法第八十五条第四項から第六項まで → 所得税法 第八十五条第六項 (Article 85, paragraph (6)), art-85/par-6 — https://japanlaw.org/en/income-tax-act/art-85/par-6 · https://japanlaw.org/l/340AC0000000033/art-85/par-6
- art-77-4/par-1/item-5: この号 → 所得税法施行規則 第七十七条の四第一項第五号 (Article 77-4, paragraph (1), item (v)), art-77-4/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-1/item-5
- art-77-4/par-1/item-5: 法第八十三条の二第一項 → 所得税法 第八十三条の二第一項 (Article 83-2, paragraph (1)), art-83-2/par-1 — https://japanlaw.org/en/income-tax-act/art-83-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-83-2/par-1
- art-77-4/par-1/item-5: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/en/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1
- art-77-4/par-1/item-5: 前号 → 所得税法施行規則 第七十七条の四第一項第四号 (Article 77-4, paragraph (1), item (iv)), art-77-4/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-1/item-4
- art-77-4/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 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- art-77-4/par-2: 同条第五項 → 所得税法 第二百三条の六第五項 (Article 203-6, paragraph (5)), art-203-6/par-5 — https://japanlaw.org/en/income-tax-act/art-203-6/par-5 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-5
- art-77-4/par-2: 第九項 → 所得税法施行規則 第七十七条の四第九項 (Article 77-4, paragraph (9)), art-77-4/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-9
- art-77-4/par-3: 法第二百三条の六第七項 → 所得税法 第二百三条の六第七項 (Article 203-6, paragraph (7)), art-203-6/par-7 — https://japanlaw.org/en/income-tax-act/art-203-6/par-7 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-7
- art-77-4/par-3: 次項 → 所得税法施行規則 第七十七条の四第四項 (Article 77-4, paragraph (4)), art-77-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-4
- art-77-4/par-3: 第六項 → 所得税法施行規則 第七十七条の四第六項 (Article 77-4, paragraph (6)), art-77-4/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-6
- art-77-4/par-3: 第七項 → 所得税法施行規則 第七十七条の四第七項 (Article 77-4, paragraph (7)), art-77-4/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-7
- art-77-4/par-3: 第七十六条の二第五項 → 所得税法施行規則 第七十六条の二第五項 (Article 76-2, paragraph (5)), art-76-2/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-1/from-art-76#art-76-2/par-5
- art-77-4/par-4: 前項 → 所得税法施行規則 第七十七条の四第三項 (Article 77-4, paragraph (3)), art-77-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-3
- art-77-4/par-4: 法第二百三条の六第七項 → 所得税法 第二百三条の六第七項 (Article 203-6, paragraph (7)), art-203-6/par-7 — https://japanlaw.org/en/income-tax-act/art-203-6/par-7 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-7
- art-77-4/par-4: 同条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- art-77-4/par-4: 第九項 → 所得税法施行規則 第七十七条の四第九項 (Article 77-4, paragraph (9)), art-77-4/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-9
- art-77-4/par-5: 第七十六条の二第七項から第九項まで → 所得税法施行規則 第七十六条の二第七項 (Article 76-2, paragraph (7)), art-76-2/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-1/from-art-76#art-76-2/par-7
- art-77-4/par-5: 第七十六条の二第七項から第九項まで → 所得税法施行規則 第七十六条の二第八項 (Article 76-2, paragraph (8)), art-76-2/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-1/from-art-76#art-76-2/par-8
- art-77-4/par-5: 第七十六条の二第七項から第九項まで → 所得税法施行規則 第七十六条の二第九項 (Article 76-2, paragraph (9)), art-76-2/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-1/from-art-76#art-76-2/par-9
- art-77-4/par-5: 法第二百三条の六第七項 → 所得税法 第二百三条の六第七項 (Article 203-6, paragraph (7)), art-203-6/par-7 — https://japanlaw.org/en/income-tax-act/art-203-6/par-7 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-7
- art-77-4/par-5: 同条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- art-77-4/par-6: 法第二百三条の六第七項 → 所得税法 第二百三条の六第七項 (Article 203-6, paragraph (7)), art-203-6/par-7 — https://japanlaw.org/en/income-tax-act/art-203-6/par-7 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-7
- art-77-4/par-6: 法第八十五条第二項 → 所得税法 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — https://japanlaw.org/en/income-tax-act/art-85/par-2 · https://japanlaw.org/l/340AC0000000033/art-85/par-2
- art-77-4/par-7: 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 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- art-77-4/par-7: 第一項第一号 → 所得税法施行規則 第七十七条の四第一項第一号 (Article 77-4, paragraph (1), item (i)), art-77-4/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-1/item-1
- art-77-4/par-7: 行政手続における特定の個人を識別するための番号の利用等に関する法律第十四条第二項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/my-number-act/art-14/par-2 · https://japanlaw.org/l/425AC0000000027/art-14/par-2
- art-77-4/par-7: 住民基本台帳法第三十条の七第四項 → 住民基本台帳法 第三十条の七第四項 (Article 30-7, paragraph (4)), art-30-7/par-4 — https://japanlaw.org/en/residential-basic-book-act/art-30-7/par-4 · https://japanlaw.org/l/342AC0000000081/art-30-7/par-4
- art-77-4/par-7: 法第二百三条の六第七項 → 所得税法 第二百三条の六第七項 (Article 203-6, paragraph (7)), art-203-6/par-7 — https://japanlaw.org/en/income-tax-act/art-203-6/par-7 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-7
- art-77-4/par-8: 第三項から第五項まで → 所得税法施行規則 第七十七条の四第三項 (Article 77-4, paragraph (3)), art-77-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-3
- art-77-4/par-8: 第三項から第五項まで → 所得税法施行規則 第七十七条の四第四項 (Article 77-4, paragraph (4)), art-77-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-4
- art-77-4/par-8: 第三項から第五項まで → 所得税法施行規則 第七十七条の四第五項 (Article 77-4, paragraph (5)), art-77-4/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-5
- art-77-4/par-8: 前項 → 所得税法施行規則 第七十七条の四第七項 (Article 77-4, paragraph (7)), art-77-4/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-7
- art-77-4/par-8: 第七十六条の二第五項 → 所得税法施行規則 第七十六条の二第五項 (Article 76-2, paragraph (5)), art-76-2/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-1/from-art-76#art-76-2/par-5
- art-77-4/par-8: 第一項第一号 → 所得税法施行規則 第七十七条の四第一項第一号 (Article 77-4, paragraph (1), item (i)), art-77-4/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-3/from-art-77-4#art-77-4/par-1/item-1
- art-77-4/par-8: 第七十六条の二第八項 → 所得税法施行規則 第七十六条の二第八項 (Article 76-2, paragraph (8)), art-76-2/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-1/from-art-76#art-76-2/par-8
- art-77-4/par-9: 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 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- art-77-5/par-1: 第七十三条の二第二項 → 所得税法施行規則 第七十三条の二第二項 (Article 73-2, paragraph (2)), art-73-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-1/from-art-73#art-73-2/par-2
- art-77-5/par-1: 令第三百十九条の十 → e-Gov law 340CO0000000096, 第三百十九条の十 (Article 319-10), art-319-10 — not held in this collection
- art-77-5/par-1: この条 → 所得税法施行規則 第七十三条の二 (Article 73-2), art-73-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-1/from-art-73#art-73-2
- art-77-5/par-1: 第二号 → 所得税法施行規則 第七十三条の二第二項第二号 (Article 73-2, paragraph (2), item (ii)), art-73-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text/pt-4/ch-1/from-art-73#art-73-2/par-2/item-2
- art-77-6/par-1: 令第三百十九条の九第一項 → e-Gov law 340CO0000000096, 第三百十九条の九第一項 (Article 319-9, paragraph (1)), art-319-9/par-1 — not held in this collection
- art-77-6/par-1/item-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 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-2
- art-77-6/par-1/item-2: 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 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-2
- art-77-6/par-1/item-3: 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 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-2
- art-77-6/par-1/item-4: 令第三百十九条の九第一項 → e-Gov law 340CO0000000096, 第三百十九条の九第一項 (Article 319-9, paragraph (1)), art-319-9/par-1 — not held in this collection
- art-77-6/par-1/item-4: 同条第二項 → e-Gov law 340CO0000000096, 第三百十九条の九第二項 (Article 319-9, paragraph (2)), art-319-9/par-2 — not held in this collection
- art-77-6/par-1/item-5: 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 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-2
- art-77-6/par-2: 令第三百十九条の九第一項 → e-Gov law 340CO0000000096, 第三百十九条の九第一項 (Article 319-9, paragraph (1)), art-319-9/par-1 — not held in this collection
- art-77-6/par-2: 同条第二項 → e-Gov law 340CO0000000096, 第三百十九条の九第二項 (Article 319-9, paragraph (2)), art-319-9/par-2 — not held in this collection

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text as 令和五年財務省令第十二号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/340M50000040011/20270101_505M60000040012), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-050, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-050, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-051, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27