Regulation for Enforcement of the Income Tax Act

A person who, in Japan, pays to a Resident a public pension or retirement package prescribed in Article 226, paragraph (3) (Withholding Receipts for Public Pensions or Retirement Packages) of the Act (hereinafter in this Article referred to as "public pension or retirement package") must, pursuant to Article 226, paragraph (3) of the Act, prepare, for each person receiving the payment of that public pension or retirement package, two Withholding receipts stating the following matters, submit one to the competent district director with jurisdiction over the place for tax payment under Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that public pension or retirement package (referred to as the "competent district director" in item (i), (a) and item (vii), (a)(1)), and deliver the other to the person receiving the payment of that public pension or retirement package.

the matters specified below in accordance with the category of Withholding receipt set forth below:

a Withholding receipt to be submitted to the competent district director: the name, date of birth, domicile or residence and individual number of the person receiving the payment of that public pension or retirement package;

a Withholding receipt to be delivered to the person receiving the payment of the public pension or retirement package: the name, date of birth and domicile or residence of the person receiving the payment of that public pension or retirement package;

the name or title, location of the principal office, corporate number and telephone number of the person paying that public pension or retirement package;

the category of the public pension or retirement package the payment of which was finalized during the year to which Article 203-3, item (i) or (iv), item (ii) or (v), item (iii) or (vi), or item (vii) (Amount of Taxes Withheld) of the Act applies;

the amount of income tax to be collected on the public pension or retirement package in the preceding item, for each category in that item, pursuant to Part IV, Chapter III-2 (Withholding on Public Pensions or Retirement Packages) of the Act;

where the person receiving the payment of the public pension or retirement package in item (iii) falls under a Person with a Particular Disability or another Person with a Disability, a widow or a single parent, a statement to that effect;

the amount of social insurance premiums prescribed in Article 203-5, item (i) (Calculation of the Amount of Tax Withheld If Social Insurance Premiums Are Deducted from a public pension or retirement package, and in Similar Cases) of the Act that are deducted from the public pension or retirement package in item (iii);

the following matters in accordance with what is stated in the return under Article 203-6, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act:

the matters specified below in accordance with the category of Withholding receipt set forth below:

a Withholding receipt to be submitted to the competent district director: the following matters:

whether there is a spouse for Withholding deduction, the name and individual number (for a person who has no individual number, the name; the same applies in (ii)) of the spouse for Withholding deduction, and, where the spouse for Withholding deduction falls under a Claimable Elderly Spouse or is a Nonresident, a statement to that effect;

the number of relatives for Withholding deduction, the name and individual number of each relative for Withholding deduction, and, where a relative for Withholding deduction is a Nonresident, a statement to that effect and the fact that makes the person a relative for Withholding deduction;

a Withholding receipt to be delivered to the person receiving the payment of the public pension or retirement package: the following matters:

whether there is a spouse for Withholding deduction, the name of the spouse for Withholding deduction, and, where the spouse for Withholding deduction falls under a Claimable Elderly Spouse or is a Nonresident, a statement to that effect;

the number of relatives for Withholding deduction, the name of each relative for Withholding deduction, and, where a relative for Withholding deduction is a Nonresident, a statement to that effect and the fact that makes the person a relative for Withholding deduction;

where, among the relatives for Withholding deduction, there is a Specified Dependent, an Elderly Dependent or a specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act, the number of such persons;

where, among the spouse in the same household or Dependents, there is a cohabiting Person with a Particular Disability prescribed in Article 85, paragraph (2) (Time of Determination of Dependents and Similar Persons) of the Act, another Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability, the number of such persons;

where Article 41-3-9, paragraph (1) or (2) (Deduction, etc. of the Amount of Special Deduction for Public Pensions or Retirement Packages Paid on or after June 2024) of the Act on Special Measures Concerning Taxation applies, out of the pension special deduction amount prescribed in Article 41-3-9, paragraph (3) of that Act, the amount deducted pursuant to paragraph (1) or (2) of that Article, and out of that pension special deduction amount, the amount that cannot be fully deducted even after the deduction under paragraph (1) or (2) of that Article (zero if there is no such amount);

any other matters for reference.

In the case of the preceding paragraph, where any of the cases set forth in the following items applies, the Withholding receipt under that paragraph for the public pension or retirement package falling under that item need not be submitted to the district director.

where the amount of payment to the same person during the year of public pensions or retirement packages set forth in Article 203-3, items (i) through (vi) of the Act is 600,000 yen or less;

where the amount of payment to the same person during the year of the public pension or retirement package set forth in Article 203-3, item (vii) of the Act is 300,000 yen or less.

The provisions of Article 93, paragraph (3) (Procedures for Approval by the District Director) apply mutatis mutandis to the case of applying the latter part of Article 226, paragraph (3) of the Act.

The provisions of paragraph (1) apply mutatis mutandis to the Withholding receipt prescribed in Article 226, paragraph (4) of the Act that is delivered to a person receiving the payment of a public pension or retirement package pursuant to the proviso to Article 226, paragraph (4) of the Act.

The forms of the Withholding receipts prescribed in the preceding three Articles are as set forth in Appended Table VI (1) through Appended Table VI (3).

A person who pays salary or other wage, severance pay or other such compensation, or a public pension or retirement package prescribed in Article 353, paragraph (1) of the Order (Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in Withholding Receipts, etc.) must, pursuant to Article 353, paragraph (1) of the Order, in advance, show the following matters to the person receiving the payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package, and obtain the consent in writing or by electronic or magnetic means prescribed in that paragraph.

among the methods set forth in the items of Article 92-2, paragraph (1) (Electronic or Magnetic Means for Provision of Matters to Be Stated in Notices of Payment), the one used by the person paying that salary or other wage, severance pay or other such compensation, or public pension or retirement package;

the method of recording the information to be provided in the recipient file.

Where a person who pays salary or other wage prescribed in Article 353, paragraph (1) of the Order seeks to obtain the consent under the preceding paragraph from the person receiving the payment of that salary or other wage, and gives notice that, if no reply stating that the person does not give the consent has been received by the deadline set by the person making the payment, the consent will be deemed to have been given, and no such reply has been received from the person receiving the payment by that deadline, the consent is deemed to have been obtained.

A trustee of a trust prescribed in Article 227 (Trust Accounting Statements) of the Act must, pursuant to Article 227 of the Act, submit a statement stating the following matters, for each beneficiary prescribed in Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) of the Act relating to that trust (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to paragraph (2) of that Article; hereinafter in this paragraph and paragraph (3) referred to as a "beneficiary, etc."), to the district director having jurisdiction over the location of the office, place of business or other equivalent of the trustee that handles the affairs relating to that trust.

the name or title, domicile or residence (for a person who has no residence in Japan, the domicile outside Japan; hereinafter the same in this item) or location of the head office or principal office, and individual number or corporate number of the settlor and the beneficiary, etc. (for a person who has neither an individual number nor a corporate number, the name or title, domicile or residence, or location of the head office or principal office);

the term and purpose of the trust;

in the case of a trust whose trustee is a trust company (meaning a trust company prescribed in Article 227 of the Act; hereinafter the same in this paragraph) (excluding a specified donation trust prescribed in Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph and paragraph (3) referred to as a "specified donation trust"); the same applies in the following item), as of the end of each business year of that trust company, and in the case of a trust whose trustee is a person other than a trust company, or a specified donation trust, as of December 31 of the previous year, the breakdown of the assets and liabilities relating to that trust and the amounts of the assets and liabilities;

in the case of a trust whose trustee is a trust company, during each business year, and in the case of a trust whose trustee is a person other than a trust company, or a specified donation trust, during the previous year, the changes in the assets relating to that trust and the amounts of proceeds and expenses attributable to the trust property;

matters concerning the content of the trust profits delivered to the beneficiaries, etc., changes of beneficiaries, etc., and the remuneration, etc. to be received by the trustee;

if the tax agent notified by the settlor or a beneficiary, etc. pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;

where the trust is a specified donation trust, a statement to that effect and the following matters:

the amount of the principal of the trust at the time of conclusion of the specified donation trust contract (meaning the specified donation trust contract prescribed in Article 4-5, paragraph (2) of the Act on Special Measures Concerning Taxation) relating to that specified donation trust;

the amount of donations expended from the trust property of that specified donation trust during the previous year and, out of the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation to which that paragraph has applied that is attributable to that trust property, the amount expended as donations during the previous year, and the dates on which those donations were expended;

the name or title and domicile or residence or location of the corporation that received the donations in (b), or of the trustee of the public interest trust prescribed in Article 11, paragraph (2) (Nontaxability of Public Corporations and Charitable Trusts) of the Act, and the name of that public interest trust.

any other matters for reference.

In the case of the preceding paragraph, where the total amount of the amounts of proceeds attributable to the trust property set forth in item (iv) of that paragraph, for each person, is 30,000 yen (15,000 yen if the period forming the basis for calculating that total amount is less than one year) or less, the statement under that paragraph relating to that trust need not be submitted.

Where the trust falls under any of the following cases, the provisions of the preceding paragraph do not apply to the statement in paragraph (1) relating to that trust (limited to one whose beneficiaries, etc. are Residents or Nonresidents having a permanent establishment):

where it is a specified donation trust;

where the amount of proceeds prescribed in the preceding paragraph includes interest, etc. or dividends, etc. set forth in Article 8-5, paragraph (1), items (ii) through (vii) (Dividend Income, etc. for Which No Tax Return Is Required) of the Act on Special Measures Concerning Taxation, or redemption money under Article 41-12-2, paragraph (3) (Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds) of that Act of a specified discount bond prescribed in that paragraph, or redemption money of a foreign discount bond prescribed in paragraph (1), item (ii) of that Article, which relates to a discount bond prescribed in paragraph (6), item (i) of that Article that falls under listed shares, etc. prescribed in Article 37-11, paragraph (2) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of that Act.

The form of the statement in paragraph (1) is as set forth in Appended Table VII (1).