# 所得税法 / Income Tax Act — 第百九十五条の三 (Article 195-3)

- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- 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: 第百九十五条の三 (Article 195-3)（給与所得者の特定親族特別控除申告書） — address `art-195-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-195-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-195-3
- 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.

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### 第百九十五条の三（給与所得者の特定親族特別控除申告書） — Salary Income Earner's Return for Special Deduction for Specified Relatives
<sup>caption: machine translation, not official</sup>
<sup>art-195-3 · https://japanlaw.org/ja/income-tax-act/art-195-3 · https://japanlaw.org/l/340AC0000000033/art-195-3</sup>

    **第一項**  国内において給与等の支払を受ける居住者は、第百九十条（年末調整）に規定する過不足の額の計算上、同条第二号ホに掲げる特定親族特別控除の額に相当する金額の控除を受けようとする場合には、その給与等の支払者（二以上の給与等の支払者から給与等の支払を受ける場合には、主たる給与等の支払者）からその年最後に給与等の支払を受ける日の前日までに、次に掲げる事項を記載した申告書を、当該給与等の支払者を経由して、その給与等に係る所得税の第十七条（源泉徴収に係る所得税の納税地）の規定による納税地の所轄税務署長に提出しなければならない。
    <sup>art-195-3/par-1 · https://japanlaw.org/ja/income-tax-act/art-195-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-1</sup>
    If a Resident paid a salary or other wage in Japan seeks to receive a deduction of the amount equivalent to the special deduction for specified relatives set forth in item (ii), (e) of Article 190 (Year-End Adjustment) in calculating the amount of the excess or shortfall prescribed in that Article, the Resident must submit a declaration stating the following particulars to the competent district director for the locality for paying over taxes under Article 17 (Locality for Paying Over Withholding Tax) for the income taxes on that salary or other wage, via the person paying that salary or other wage (or, if the Resident is paid salaries or other wages by two or more persons paying a salary or other wage, the principal payer of salary), by the day before the day on which the Resident is paid the last salary or other wage for the year by that payer:
    <sup>machine translation, not official</sup>

      **一**  当該給与等の支払者の氏名又は名称
      <sup>art-195-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-195-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-1/item-1</sup>
      the name of that person paying the salary or other wage;
      <sup>machine translation, not official</sup>

      **二**  第八十四条の二第一項（特定親族特別控除）に規定する特定親族（次項において「特定親族」という。）の氏名及び個人番号（個人番号を有しない者にあつては、氏名）並びにその者のその年の合計所得金額又はその見積額並びにその者が非居住者である親族である場合にはその旨
      <sup>art-195-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-195-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-1/item-2</sup>
      the name and individual number (or, for a person without an individual number, the name) of each specified relative as prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) (referred to as a "specified relative" in the following paragraph), that person's total income for the year or its estimated amount, and, if that person is a relative who is a Nonresident, a statement to that effect;
      <sup>machine translation, not official</sup>

      **三**  その他財務省令で定める事項
      <sup>art-195-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-195-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-1/item-3</sup>
      any other particulars specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

    **第二項**  前項の規定による申告書に特定親族が非居住者である親族である旨の記載をした居住者は、政令で定めるところにより、当該記載がされた者が当該居住者の親族に該当する旨を証する書類及び当該記載がされた者が当該居住者と生計を一にすることを明らかにする書類を提出し、又は提示しなければならない。
    <sup>art-195-3/par-2 · https://japanlaw.org/ja/income-tax-act/art-195-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-2</sup>
    A Resident who has stated in a declaration under the preceding paragraph that a specified relative is a relative who is a Nonresident must, pursuant to Cabinet Order, submit or present a document certifying that the person about whom that statement has been made is a relative of the Resident and a document showing that the living expenses of the person about whom that statement has been made are paid from the same resources as the Resident.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の規定による申告書は、給与所得者の特定親族特別控除申告書という。
    <sup>art-195-3/par-3 · https://japanlaw.org/ja/income-tax-act/art-195-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-3</sup>
    A declaration under paragraph (1) is referred to as a salary income earner's return for special deduction for specified relatives.
    <sup>machine translation, not official</sup>

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## Cites
- art-195-3/par-1: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-195-3/par-1: 同条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- art-195-3/par-1: 第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-195-3/par-1/item-2: 第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1
- art-195-3/par-1/item-2: 次項 → 所得税法 第百九十五条の三第二項 (Article 195-3, paragraph (2)), art-195-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-195-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-2
- art-195-3/par-2: 前項 → 所得税法 第百九十五条の三第一項 (Article 195-3, paragraph (1)), art-195-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-195-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-1
- art-195-3/par-3: 第一項 → 所得税法 第百九十五条の三第一項 (Article 195-3, paragraph (1)), art-195-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-195-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-1

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 所得税法 第百九十条第一項第二号ホ（年末調整） — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2/sub-5 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2/sub-5
- 所得税法 第百九十五条の二第一項第二号（給与所得者の配偶者控除等申告書） — https://japanlaw.org/ja/income-tax-act/art-195-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-195-2/par-1/item-2
- 所得税法 第百九十五条の三第一項第二号（給与所得者の特定親族特別控除申告書） — https://japanlaw.org/ja/income-tax-act/art-195-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-1/item-2
- 所得税法 第百九十五条の三第二項（給与所得者の特定親族特別控除申告書） — https://japanlaw.org/ja/income-tax-act/art-195-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-2
- 所得税法 第百九十五条の三第三項（給与所得者の特定親族特別控除申告書） — https://japanlaw.org/ja/income-tax-act/art-195-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-3
- 所得税法 第百九十七条第一項（給与所得者の源泉徴収に関する申告から除外される給与等） — https://japanlaw.org/ja/income-tax-act/art-197/par-1 · https://japanlaw.org/l/340AC0000000033/art-197/par-1
- 所得税法 第百九十八条第一項（給与所得者の源泉徴収に関する申告書の提出時期等の特例） — https://japanlaw.org/ja/income-tax-act/art-198/par-1 · https://japanlaw.org/l/340AC0000000033/art-198/par-1
- 所得税法 第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例） — https://japanlaw.org/ja/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- 所得税法 第百九十八条第四項（給与所得者の源泉徴収に関する申告書の提出時期等の特例） — https://japanlaw.org/ja/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- 所得税法 附則第九条第五項（給与所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-9/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-5071-13/art-9/par-5
- 租税特別措置法 第四十一条の三の八第九項（令和六年における年末調整に係る特別控除の額の控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-9

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-032, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-033, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-013, translated 2026-09-18
- This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05