Article 316Procedures for Obtaining Deferment of Collection of Shortfalls in Year-End Adjustment
第三百十六条（年末調整の不足額の徴収猶予を受けるための手続）
A person who wishes to obtain the approval of the district director under Article 192, paragraph (2) (Withholding of Shortfalls) of the Act must submit a written application stating the following matters to that district director, through the person paying the salary or other wage prescribed in that paragraph, by the day before the day on which the final salary or other wage of that year is received. In this case, the person paying the salary or other wage who has received the written application is to add the individual number or corporate number of that person paying the salary or other wage to that written application:
法第百九十二条第二項（不足額の徴収）の税務署長の承認を受けようとする者は、次に掲げる事項を記載した申請書を、同項に規定する給与等の支払者を経由して、その年最後に給与等の支払を受ける日の前日までに、当該税務署長に提出しなければならない。この場合において、当該申請書を受理した当該給与等の支払者は、当該申請書に、当該給与等の支払者の個人番号又は法人番号を付記するものとする。
the applicant's name and domicile (or residence, if there is no domicile in Japan);
申請者の氏名及び住所（国内に住所がないときは、居所）
the name of that payer;
当該支払者の氏名又は名称
the amount equivalent to the remainder obtained by deducting the amount of income tax collected or to be collected on that salary or other wage pursuant to the provisions of Article 183, paragraph (1) (Obligation to Withhold Taxes) and Article 190 (Year-End Adjustment) of the Act from the total amount of salary and other wages to be received from that payer during the month of the final salary payment prescribed in the preceding Article;
前条に規定する給与の最終支払月中に当該支払者から支払を受ける給与等の金額の総額から、当該給与等につき法第百八十三条第一項（源泉徴収義務）及び第百九十条（年末調整）の規定により徴収された又は徴収されるべき所得税の額を控除した残額に相当する金額
the amount provided for in the preceding Article;
前条に定める金額
the shortfall prescribed in Article 190 of the Act and, out of that amount, the amount for which the applicant seeks the approval under Article 192, paragraph (2) of the Act;
法第百九十条に規定する不足額及びそのうち法第百九十二条第二項の承認を受けようとする金額
other matters useful for reference purposes.
その他参考となるべき事項
Where the written application referred to in the preceding paragraph has been submitted, if the amount listed in item (iii) of that paragraph is less than the amount equivalent to seven-tenths of the amount listed in item (iv) of that paragraph, the district director must grant the approval under Article 192, paragraph (2) of the Act.
前項の申請書の提出があつた場合において、同項第三号に掲げる金額が同項第四号に掲げる金額の十分の七に相当する金額に満たないときは、税務署長は、法第百九十二条第二項の承認をしなければならない。
When granting the approval under Article 192, paragraph (2) of the Act, the district director is to notify the applicant in writing to that effect through the person paying the salary or other wage referred to in paragraph (1).
税務署長は、法第百九十二条第二項の承認をする場合には、第一項の給与等の支払者を経由して、申請者に対し、書面によりその旨を通知する。
Read this with the articles around it
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 41, paragraph (1), item (i)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 50, paragraph (1)
salary or other wagemachine translation
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) of the Income Tax Act on salary income.
Short name set inArticle 308, paragraph (1)· applies only in this chapter
month of the final salary paymentmachine translation
「給与の最終支払月」
The month in which the last salary or other wage of the year is paid to the person, used to work out the monthly amount for collecting a shortfall in withheld tax.
Short name set inArticle 315, paragraph (1)· applies only in this article
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.