# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十七条の六 (Article 77-6)

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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: 第七十七条の六 (Article 77-6)（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） — address `art-77-6`
- 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-77-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-77-6
- 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.

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### 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/art-77-6 · https://japanlaw.org/l/340M50000040011/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/art-77-6/par-1 · https://japanlaw.org/l/340M50000040011/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/art-77-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/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/art-77-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/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/art-77-6/par-1/item-3 · https://japanlaw.org/l/340M50000040011/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/art-77-6/par-1/item-4 · https://japanlaw.org/l/340M50000040011/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/art-77-6/par-1/item-5 · https://japanlaw.org/l/340M50000040011/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/art-77-6/par-1/item-6 · https://japanlaw.org/l/340M50000040011/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/art-77-6/par-2 · https://japanlaw.org/l/340M50000040011/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>

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## Cites
- 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 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-20261027T143811-051, 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