Order for Enforcement of the Income Tax Act

The periods specified by Cabinet Order prescribed in Article 221, paragraph (3), items (i) through (iii) (Collection of Withheld Income Taxes) of the Act are to be, according to the category of persons listed in the following items who have paid the salary or other wage prescribed in Article 221, paragraph (2), item (i) of the Act, the severance pay and other such compensation prescribed in item (ii) of that paragraph, or the remuneration or similar payments prescribed in item (iii) of that paragraph, the periods specified in those respective items (or, if the period is not clear, the period from January 1 to December 31 of that year).

an individual: the period during which the individual carried on business in that year;

a corporation: the business year prescribed in Article 13 (Meaning of Business Year) and Article 14 (Special Provisions on Business Year) of the Corporation Tax Act.

With regard to the application of the provisions of Article 322 (Amount to Be Deducted from the Amount Paid) in the case of calculating the amount of income tax prescribed in Article 221, paragraph (1) of the Act by treating, pursuant to the provisions of paragraph (3) of that Article, the date of payment listed in paragraph (2), item (iii) of that Article in the calculation period for remuneration prescribed in paragraph (3), item (iii) of that Article as the date listed in paragraph (3), item (iii), (a) of that Article, the amount listed in the middle column of the table in Article 322 is to be, as of that date, the amount paid listed in Article 221, paragraph (2), item (iii) of the Act as estimated pursuant to the provisions of paragraph (2) of that Article, or the amount listed in Article 221, paragraph (3), item (iii), (b) of the Act.

In the case referred to in the preceding paragraph (limited to the case where the remuneration or similar payments prescribed in that paragraph are remuneration or fees listed in Article 204, paragraph (1), item (vi) (Obligation to Withhold Taxes) of the Act), the district director may apply the provisions of Article 322 by estimating the number of days in the calculation period for the amount paid prescribed in the right-hand column of the table in that Article, based on the period during which the hostess or similar worker prescribed in that item carried out the work, the content of the work, and the extent to which it was provided.