# 地方税法 / Local Tax Act — 第四十五条の三の三 (Article 45-3-3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-45-3-3. 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: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第四十五条の三の三 (Article 45-3-3)（個人の道府県民税に係る公的年金等受給者の扶養親族等申告書） — address `art-45-3-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-45-3-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-45-3-3 - 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. --- ### 第四十五条の三の三（個人の道府県民税に係る公的年金等受給者の扶養親族等申告書） — Return of Dependents, etc. by Recipients of Public Pensions, etc. Pertaining to Individual Prefectural Inhabitant Tax caption: machine translation, not official art-45-3-3 · https://japanlaw.org/en/local-tax-act/art-45-3-3 · https://japanlaw.org/l/325AC0000000226/art-45-3-3 **第一項** 所得税法第二百三条の六第一項の規定により同項に規定する申告書を提出しなければならない者又はこの法律の施行地において同項に規定する公的年金等（所得税法第二百三条の七の規定の適用を受けるものを除く。以下この項において「公的年金等」という。）の支払を受ける第二十四条第一項第一号に掲げる者であつて、特定配偶者（所得割の納税義務者（合計所得金額が九百万円以下であるものに限る。）の自己と生計を一にする配偶者（退職手当等（第五十条の二に規定する退職手当等に限る。以下この項において同じ。）に係る所得を有する者であつて、合計所得金額が九十五万円以下であるものに限る。）をいう。第二号において同じ。）又は扶養親族（年齢十六歳未満の者又は控除対象扶養親族であつて退職手当等に係る所得を有する者に限る。）若しくは特定親族（退職手当等に係る所得を有する者であつて、合計所得金額が八十五万円以下であるものに限る。）を有する者（以下この条において「公的年金等受給者」という。）は、当該申告書の提出の際に経由すべき所得税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（以下この条において「公的年金等支払者」という。）から毎年最初に公的年金等の支払を受ける日の前日までに、総務省令で定めるところにより、次に掲げる事項を記載した申告書を、第三百十七条の三の三第一項に規定する申告書と併せて、当該公的年金等支払者を経由して、当該公的年金等受給者の住所所在地の市町村長に提出しなければならない。 art-45-3-3/par-1 · https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1 A person who is required to submit the return prescribed in Article 203-6, paragraph (1) of the Income Tax Act pursuant to that paragraph, or a person listed in Article 24, paragraph (1), item (i) who receives payment of the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (excluding that to which Article 203-7 of that Act applies; referred to as "public pension, etc." in this paragraph) in the area where this Act is enforced, and who has a specified spouse (meaning a spouse who shares a livelihood with the person liable for the income levy (limited to a person whose total income is 9,000,000 yen or less) (limited to a person who has income pertaining to severance pay or other such compensation, etc. (limited to the severance pay or other such compensation, etc. prescribed in Article 50-2; the same applies hereinafter in this paragraph) and whose total income is 950,000 yen or less); the same applies in item (ii)), or a dependent (limited to a person under 16 years of age, or a claimable dependent who has income pertaining to severance pay or other such compensation, etc.) or specified relative (limited to a person who has income pertaining to severance pay or other such compensation, etc. and whose total income is 850,000 yen or less) (referred to as a "recipient of public pensions, etc." in this Article) must, by the day before the day on which he or she first receives payment of public pension, etc. each year from the payer of public pensions, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act through whom the return is to be submitted (referred to as a "payer of public pensions, etc." in this Article), as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the following matters, together with the return prescribed in Article 317-3-3, paragraph (1), through that payer of public pensions, etc., to the mayor of the municipality of the place of domicile of that recipient of public pensions, etc. machine translation, not official **一** 当該公的年金等支払者の名称 art-45-3-3/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1/item-1 the appellation of that payer of public pensions, etc.; machine translation, not official **二** 特定配偶者の氏名 art-45-3-3/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1/item-2 the name of the specified spouse; machine translation, not official **三** 扶養親族又は特定親族の氏名 art-45-3-3/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1/item-3 the name of a dependent or specified relative; machine translation, not official **四** その他総務省令で定める事項 art-45-3-3/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1/item-4 other matters specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第二項** 前項の規定による申告書を公的年金等支払者を経由して提出する場合において、当該申告書に記載すべき事項がその年の前年において当該公的年金等支払者を経由して提出した同項の規定による申告書に記載した事項と異動がないときは、公的年金等受給者は、当該公的年金等支払者が所得税法第二百三条の六第二項に規定する国税庁長官の承認を受けている場合に限り、総務省令で定めるところにより、前項の規定により記載すべき事項に代えて当該異動がない旨を記載した同項の規定による申告書を、第三百十七条の三の三第二項に規定する申告書と併せて提出することができる。 art-45-3-3/par-2 · https://japanlaw.org/en/local-tax-act/art-45-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-2 In the case where the return under the preceding paragraph is submitted through the payer of public pensions, etc., if the matters to be stated in that return are unchanged from the matters stated in the return under that paragraph submitted through that payer of public pensions, etc. in the previous year of that year, the recipient of public pensions, etc. may, only if that payer of public pensions, etc. has obtained the approval of the Commissioner of the National Tax Agency prescribed in Article 203-6, paragraph (2) of the Income Tax Act, as provided by Order of the Ministry of Internal Affairs and Communications, submit, in place of the matters to be stated under the preceding paragraph, a return under that paragraph stating that there is no such change, together with the return prescribed in Article 317-3-3, paragraph (2). machine translation, not official **第三項** 第一項の場合において、同項の規定による申告書がその提出の際に経由すべき公的年金等支払者に受理されたときは、その申告書は、その受理された日に同項に規定する市町村長に提出されたものとみなす。 art-45-3-3/par-3 · https://japanlaw.org/en/local-tax-act/art-45-3-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-3 In the case referred to in paragraph (1), when the return under that paragraph is accepted by the payer of public pensions, etc. through whom it is to be submitted, that return is deemed to have been submitted, on the day on which it was accepted, to the mayor of the municipality prescribed in that paragraph. machine translation, not official **第四項** 公的年金等受給者は、第一項の規定による申告書の提出の際に経由すべき公的年金等支払者が電磁的方法による当該申告書に記載すべき事項の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、総務省令で定めるところにより、当該申告書の提出に代えて、当該公的年金等支払者に対し、当該申告書に記載すべき事項を、第三百十七条の三の三第四項に規定する申告書に記載すべき事項と併せて電磁的方法により提供することができる。 art-45-3-3/par-4 · https://japanlaw.org/en/local-tax-act/art-45-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-4 If the payer of public pensions, etc. through whom the return under paragraph (1) is to be submitted has taken measures enabling it to properly receive, by electronic or magnetic means, the provision of the matters to be stated in that return, and otherwise satisfies the requirements specified by Cabinet Order, a recipient of public pensions, etc. may, as provided by Order of the Ministry of Internal Affairs and Communications, in lieu of submitting that return, provide to that payer of public pensions, etc., by electronic or magnetic means, the matters to be stated in that return together with the matters to be stated in the return prescribed in Article 317-3-3, paragraph (4). machine translation, not official **第五項** 前項の規定の適用がある場合における第三項の規定の適用については、同項中「申告書が」とあるのは「申告書に記載すべき事項を」と、「公的年金等支払者に受理されたとき」とあるのは「公的年金等支払者が提供を受けたとき」と、「受理された日」とあるのは「提供を受けた日」とする。 art-45-3-3/par-5 · https://japanlaw.org/en/local-tax-act/art-45-3-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-5 With regard to the application of the provisions of paragraph (3) where the provisions of the preceding paragraph apply, the phrase "the return under that paragraph is" in that paragraph is deemed to be replaced with "the matters to be stated in the return under that paragraph are", "accepted by the payer of public pensions, etc." with "provided to the payer of public pensions, etc.", and "the day on which it was accepted" with "the day on which they were provided". machine translation, not official --- ## Cites - art-45-3-3/par-1: 所得税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-45-3-3/par-1: 所得税法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/en/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7 - art-45-3-3/par-1: この項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1 - art-45-3-3/par-1: 第二十四条第一項第一号 → 地方税法 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-24/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-24/par-1/item-1 - art-45-3-3/par-1: 第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2 - art-45-3-3/par-1: 第二号 → 地方税法 第四十五条の三の三第一項第二号 (Article 45-3-3, paragraph (1), item (ii)), art-45-3-3/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1/item-2 - art-45-3-3/par-1: この条 → 地方税法 第四十五条の三の三 (Article 45-3-3), art-45-3-3 — https://japanlaw.org/en/local-tax-act/art-45-3-3 · https://japanlaw.org/l/325AC0000000226/art-45-3-3 - art-45-3-3/par-1: 第三百十七条の三の三第一項 → 地方税法 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-317-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3-3/par-1 - art-45-3-3/par-2: 前項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1 - art-45-3-3/par-2: 所得税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-45-3-3/par-2: 第三百十七条の三の三第二項 → 地方税法 第三百十七条の三の三第二項 (Article 317-3-3, paragraph (2)), art-317-3-3/par-2 — https://japanlaw.org/en/local-tax-act/art-317-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-3-3/par-2 - art-45-3-3/par-3: 第一項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1 - art-45-3-3/par-4: 第一項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1 - art-45-3-3/par-4: 第三百十七条の三の三第四項 → 地方税法 第三百十七条の三の三第四項 (Article 317-3-3, paragraph (4)), art-317-3-3/par-4 — https://japanlaw.org/en/local-tax-act/art-317-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-317-3-3/par-4 - art-45-3-3/par-5: 前項 → 地方税法 第四十五条の三の三第四項 (Article 45-3-3, paragraph (4)), art-45-3-3/par-4 — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-4 - art-45-3-3/par-5: 第三項 → 地方税法 第四十五条の三の三第三項 (Article 45-3-3, paragraph (3)), art-45-3-3/par-3 — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-3 ## Cited by 16 provisions cite this one. No official source publishes this direction. - 地方税法 第三十四条第一項第十一号（所得控除） — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-11 - 地方税法 第四十五条の三の二第一項第二号（個人の道府県民税に係る給与所得者の扶養親族等申告書） — https://japanlaw.org/en/local-tax-act/art-45-3-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-1/item-2 - 地方税法 第四十五条の三の三第一項（個人の道府県民税に係る公的年金等受給者の扶養親族等申告書） — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1 - 地方税法 第四十五条の三の三第二項（個人の道府県民税に係る公的年金等受給者の扶養親族等申告書） — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-2 - 地方税法 第四十五条の三の三第三項（個人の道府県民税に係る公的年金等受給者の扶養親族等申告書） — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-3 - 地方税法 第四十五条の三の三第四項（個人の道府県民税に係る公的年金等受給者の扶養親族等申告書） — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-4 - 地方税法 第四十五条の三の三第五項（個人の道府県民税に係る公的年金等受給者の扶養親族等申告書） — https://japanlaw.org/en/local-tax-act/art-45-3-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-5 - 地方税法 附則第三条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-5 - 地方税法 附則第三条第六項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-3/par-6 - 地方税法 附則第三条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-3 - 地方税法 附則第四条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-5 - 地方税法 附則第三条第二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-2 - 地方税法 附則第三条第二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-3/par-2 - 地方税法 附則第二条第四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-2/par-4 - 租税特別措置法 第四十一条の三の九第五項（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-5 - 租税特別措置法 第四十一条の三の九第六項（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-6 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-031, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-031, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27