# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十七条の五 (Article 77-5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-5. 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: 第七十七条の五 (Article 77-5)（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） — address `art-77-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-77-5 - 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 caption: machine translation, not official art-77-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-5 · https://japanlaw.org/l/340M50000040011/art-77-5 **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。 art-77-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-5/par-1 · https://japanlaw.org/l/340M50000040011/art-77-5/par-1 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)". machine translation, not official --- ## Cites - 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/ja/income-tax-act-enforcement-regulation/art-73-2/par-2 · https://japanlaw.org/l/340M50000040011/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/ja/income-tax-act-enforcement-regulation/art-73-2 · https://japanlaw.org/l/340M50000040011/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/ja/income-tax-act-enforcement-regulation/art-73-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-73-2/par-2/item-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第四十四条第一項（簡易な公的年金等の受給者の扶養親族等申告書の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-44/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-44/par-1 --- ## 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, 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