# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十四条 (Article 74) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74. 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: 第七十四条 (Article 74)（従たる給与についての扶養控除等申告書の記載事項） — address `art-74` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-74 - Every provision below carries its address and both URLs 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. --- ### 第七十四条（従たる給与についての扶養控除等申告書の記載事項） — Matters to Be Stated in a Return for Deduction for Dependents, etc. Regarding Secondary Salaries caption: machine translation, not official art-74 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74 · https://japanlaw.org/l/340M50000040011/art-74 **第一項** 法第百九十五条第一項第五号（従たる給与についての扶養控除等申告書）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。 art-74/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-1 · https://japanlaw.org/l/340M50000040011/art-74/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 195, paragraph (1), item (v) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act are the following: machine translation, not official **一** 法第百九十五条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、住所及び個人番号 art-74/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-74/par-1/item-1 the name, domicile and individual number of the person who submits the return under Article 195, paragraph (1) of the Act (hereinafter referred to as the "filer" in this paragraph); machine translation, not official **二** 源泉控除対象配偶者の生年月日、住所及びその合計所得金額の見積額 art-74/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-74/par-1/item-2 the date of birth, domicile and estimated amount of total income of the spouse for Withholding deduction; machine translation, not official **三** 源泉控除対象親族の生年月日、住所、申告者との続柄及びその合計所得金額の見積額 art-74/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-74/par-1/item-3 the date of birth, domicile, relationship to the filer and estimated amount of total income of the relative for Withholding deduction; machine translation, not official **四** 法第百九十四条第一項（給与所得者の扶養控除等申告書）に規定する主たる給与等の支払者の氏名又は名称並びにその支払者からその年中に支払を受けるべき給与等の収入金額の見積額、当該見積額から当該給与等から控除される法第七十四条第二項（社会保険料控除）に規定する社会保険料の金額の見積額及び法第七十五条第二項（小規模企業共済等掛金控除）に規定する小規模企業共済等掛金の額の見積額を控除した金額並びに申告者につき認められる障害者控除の額、寡婦控除の額、ひとり親控除の額、勤労学生控除の額、源泉控除対象配偶者について控除を受ける配偶者控除の額又は配偶者特別控除の額、源泉控除対象親族について控除を受ける扶養控除の額又は特定親族特別控除の額及び基礎控除の額に相当する金額の合計額 art-74/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-74/par-1/item-4 the name of the payer of the primary salary or other wage prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act, the estimated amount of revenue from salary or other wage to be paid by that payer during that year, the amount obtained by deducting from that estimated amount the estimated amount of the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act and the estimated amount of the small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act that are to be deducted from that salary or other wage, and the total amount of the amounts equivalent to the amount of disability deduction, widow deduction, single parent deduction and working student deduction recognized for the filer, the amount of spousal deduction or special spousal deduction to be claimed for the spouse for Withholding deduction, the amount of deduction for Dependents or special deduction for specified relatives to be claimed for the relative for Withholding deduction, and the amount of basic personal exemption; machine translation, not official **五** その他参考となるべき事項 art-74/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-74/par-1/item-5 any other matters for reference. machine translation, not official **第二項** 法第百九十五条第三項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。 art-74/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-2 · https://japanlaw.org/l/340M50000040011/art-74/par-2 The matters specified by Ministry of Finance Order as prescribed in Article 195, paragraph (3) of the Act are the following: machine translation, not official **一** 法第百九十五条第三項の規定による申告書を提出する者の氏名、住所及び個人番号 art-74/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-74/par-2/item-1 the name, domicile and individual number of the person who submits the return under Article 195, paragraph (3) of the Act; machine translation, not official **二** 法第百九十五条第三項の規定により経由すべき同条第一項に規定する従たる給与等の支払者の氏名又は名称 art-74/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-74/par-2/item-2 the name of the payer of the secondary salary or other wage prescribed in Article 195, paragraph (1) of the Act through whom the return is to be submitted pursuant to paragraph (3) of that Article; machine translation, not official **三** その他参考となるべき事項 art-74/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-74/par-2/item-3 any other matters for reference. machine translation, not official **第三項** 法第百九十五条第六項に規定する従たる給与についての扶養控除等申告書を受理した同条第一項に規定する従たる給与等の支払者は、当該申告書に、当該従たる給与等の支払者の個人番号又は法人番号を付記するものとする。 art-74/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-3 · https://japanlaw.org/l/340M50000040011/art-74/par-3 The payer of secondary salary or other wage prescribed in Article 195, paragraph (1) of the Act who has received the return for deduction for Dependents, etc. regarding secondary salaries prescribed in paragraph (6) of that Article is to add the payer's individual number or corporate number to the return. machine translation, not official --- ## Cites - art-74/par-1: 法第百九十五条第一項第五号 → 所得税法 第百九十五条第一項第五号 (Article 195, paragraph (1), item (v)), art-195/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-195/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-195/par-1/item-5 - art-74/par-1/item-1: 法第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/en/income-tax-act/art-195/par-1 · https://japanlaw.org/l/340AC0000000033/art-195/par-1 - art-74/par-1/item-1: この項 → 所得税法施行規則 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-1 · https://japanlaw.org/l/340M50000040011/art-74/par-1 - art-74/par-1/item-4: 法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1 - art-74/par-1/item-4: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2 - art-74/par-1/item-4: 法第七十五条第二項 → 所得税法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/en/income-tax-act/art-75/par-2 · https://japanlaw.org/l/340AC0000000033/art-75/par-2 - art-74/par-2: 法第百九十五条第三項 → 所得税法 第百九十五条第三項 (Article 195, paragraph (3)), art-195/par-3 — https://japanlaw.org/en/income-tax-act/art-195/par-3 · https://japanlaw.org/l/340AC0000000033/art-195/par-3 - art-74/par-2/item-1: 法第百九十五条第三項 → 所得税法 第百九十五条第三項 (Article 195, paragraph (3)), art-195/par-3 — https://japanlaw.org/en/income-tax-act/art-195/par-3 · https://japanlaw.org/l/340AC0000000033/art-195/par-3 - art-74/par-2/item-2: 法第百九十五条第三項 → 所得税法 第百九十五条第三項 (Article 195, paragraph (3)), art-195/par-3 — https://japanlaw.org/en/income-tax-act/art-195/par-3 · https://japanlaw.org/l/340AC0000000033/art-195/par-3 - art-74/par-2/item-2: 同条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/en/income-tax-act/art-195/par-1 · https://japanlaw.org/l/340AC0000000033/art-195/par-1 - art-74/par-3: 法第百九十五条第六項 → 所得税法 第百九十五条第六項 (Article 195, paragraph (6)), art-195/par-6 — https://japanlaw.org/en/income-tax-act/art-195/par-6 · https://japanlaw.org/l/340AC0000000033/art-195/par-6 - art-74/par-3: 同条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/en/income-tax-act/art-195/par-1 · https://japanlaw.org/l/340AC0000000033/art-195/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第四条第一項第十二号（障害者等の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-4/par-1/item-12 · https://japanlaw.org/l/340M50000040011/art-4/par-1/item-12 - 所得税法施行規則 第七十四条第一項第一号（従たる給与についての扶養控除等申告書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-74/par-1/item-1 - 所得税法施行規則 第七十六条の二第四項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76-2/par-4 · https://japanlaw.org/l/340M50000040011/art-76-2/par-4 - 所得税法施行規則 第七十七条の二第二項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-2/par-2 · https://japanlaw.org/l/340M50000040011/art-77-2/par-2 - 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3419-12/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3419-12/par-3 - 所得税法施行規則 附則第三十八条第一項（従たる給与についての扶養控除等申告書の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-38/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-38/par-1 - 所得税法施行規則 附則第八条第一項（給与所得者の扶養控除等申告書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-8/par-1 - 所得税法施行規則 附則第四条第二項（給与所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), 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-20261027T143811-045, 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-20261027T143811-045, 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