# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百十八条の二 (Article 318-2)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三百十八条の二 (Article 318-2)（従たる給与についての扶養控除等申告書に関する書類の提出又は提示） — address `art-318-2`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-318-2
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第三百十八条の二（従たる給与についての扶養控除等申告書に関する書類の提出又は提示） — Submission or Presentation of Documents Concerning the Return for Deduction for Dependents, etc. Regarding Secondary Salaries
<sup>caption: machine translation, not official</sup>
<sup>art-318-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-318-2</sup>

    **第一項**  法第百九十五条第一項又は第三項（従たる給与についての扶養控除等申告書）の規定による申告書に同条第一項第四号に掲げる事項の記載をした居住者（同条第二項の規定により当該記載に代えて異動がない旨の記載をした居住者を含む。）は、次の各号に掲げる記載がされた者の区分に応じ当該各号に定める旨を証する書類として財務省令で定めるものを各人別に当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。
    <sup>art-318-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-318-2/par-1</sup>
    A Resident who has stated in the return form under Article 195, paragraph (1) or paragraph (3) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act the matters listed in paragraph (1), item (iv) of that Article (including a Resident who has stated, in lieu of that statement, that there has been no change pursuant to the provisions of paragraph (2) of that Article) must, according to the categories of persons for whom the statements listed in the following items have been made, attach to that return form for each person, or present when submitting that return form, a document specified by Ministry of Finance Order as certifying the matter specified in the relevant item.
    <sup>machine translation, not official</sup>

      **一**  法第百九十五条第一項第四号に規定する源泉控除対象配偶者で、当該申告書に非居住者である旨の記載がされた者　その者が当該居住者の配偶者に該当する旨
      <sup>art-318-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-318-2/par-1/item-1</sup>
      a spouse for withholding deduction prescribed in Article 195, paragraph (1), item (iv) of the Act for whom a statement that the person is a Nonresident has been made in that return form: that the person falls under the spouse of that Resident;
      <sup>machine translation, not official</sup>

      **二**  法第百九十五条第一項第四号に規定する源泉控除対象親族で、当該申告書に非居住者である旨の記載がされた者　その者が当該居住者の配偶者以外の親族に該当する旨（その者の同号に掲げる源泉控除対象親族に該当する事実が法第二条第一項第三十四号の二ロ（１）（定義）に掲げる者に該当することである場合には、その者が当該居住者の配偶者以外の親族に該当する旨及び同号ロ（１）に掲げる者に該当する旨）
      <sup>art-318-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-318-2/par-1/item-2</sup>
      a relative for withholding deduction prescribed in Article 195, paragraph (1), item (iv) of the Act for whom a statement that the person is a Nonresident has been made in that return form: that the person falls under a relative of that Resident other than the spouse (where the fact by which the person falls under a relative for withholding deduction listed in that item is that the person falls under a person listed in Article 2, paragraph (1), item (xxxiv)-2, (b), (1) (Definitions) of the Act, that the person falls under a relative of that Resident other than the spouse and that the person falls under a person listed in (b), (1) of that item).
      <sup>machine translation, not official</sup>

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## Cites
- art-318-2/par-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/ja/income-tax-act/art-195/par-1 (e-Gov law ID 340AC0000000033)
- art-318-2/par-1: 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/ja/income-tax-act/art-195/par-3 (e-Gov law ID 340AC0000000033)
- art-318-2/par-1: 同条第一項第四号 → 所得税法 第百九十五条第一項第四号 (Article 195, paragraph (1), item (iv)), art-195/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-195/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-318-2/par-1: 同条第二項 → 所得税法 第百九十五条第二項 (Article 195, paragraph (2)), art-195/par-2 — https://japanlaw.org/ja/income-tax-act/art-195/par-2 (e-Gov law ID 340AC0000000033)
- art-318-2/par-1/item-1: 法第百九十五条第一項第四号 → 所得税法 第百九十五条第一項第四号 (Article 195, paragraph (1), item (iv)), art-195/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-195/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-318-2/par-1/item-2: 法第百九十五条第一項第四号 → 所得税法 第百九十五条第一項第四号 (Article 195, paragraph (1), item (iv)), art-195/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-195/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-318-2/par-1/item-2: 法第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-2 (e-Gov law ID 340AC0000000033)

## Cited by

1 provision cites this one. No official source publishes this direction.

- 所得税法施行規則 第七十四条の二第一項（従たる給与についての扶養控除等申告書に添付すべき書類等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-2/par-1 (e-Gov law ID 340M50000040011)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-081, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06