Regulation for Enforcement of the Income Tax Act

the amount of salary paid to other employees engaged in the business, and the method and form of payment;

the criteria for pay raises and any other matters for reference.

if, after the approval to submit a Blue Return was rescinded pursuant to Article 150, paragraph (1) (Rescission of Approval to File a Blue Return) of the Act, or after a written notification to the effect of ceasing to submit returns by Blue Return was submitted pursuant to Article 151, paragraph (1) (Discontinuation of Blue Returns) of the Act, the person intends to submit the written application in item (i) again, the date on which the person received the notice under Article 150, paragraph (2) of the Act pertaining to the rescission, or the date on which the person submitted the written notification of discontinuation;

if the person has newly commenced, on or after January 16 of that year, the business prescribed in Article 143 (Blue Returns) of the Act, the date of commencement;

for the office, etc. prescribed in Article 216 (Special Provisions on the Due Date for Payment of Withheld Income Taxes Subject to Withholding) of the Act for which approval under that Article is sought, the number of persons receiving payment of salary or other wage in each month of the most recent six months and the amount of that (if there are persons employed temporarily, the number of persons receiving payment of salary or other wage, and, if there are the number of persons employed temporarily, a breakdown of these for those persons);

whether or not the person has received a notice of rescission under Article 217, paragraph (4) of the Act within one year on or before the day on which the written application set forth in item (i) was submitted;

with respect to the salary or other wage the payment of which was finalized during the year (including, where that salary or other wage has been subject to Article 190 (Year-End Adjustment) of the Act and the person receiving the payment has, in that year, submitted, through another payer of salary or other wage, another salary income earner's return for deduction for Dependents, etc. (meaning a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Act; the same applies in item (vi) and in item (iii) of the following paragraph), the salary or other wage prescribed in Article 311 (Salary or Other Wage Subject to Year-End Adjustment for Persons Who Have Changed Employment, etc.) of the Order), its type and total amount;

In the case of the preceding paragraph, where any of the cases set forth in the following items appliesthe amount of salary or other wage paid during the year to the same person (limited to a person who retired in the course of the year) is 300,000 yen or less, the Withholding receipt under that paragraph for thethat salary or other wage falling under that item need not be submitted to the district director.

where the amount of payment during the year to the same person of salary or other wage that has been subject to Article 190 of the Act (excluding salary or other wage paid to a person prescribed in Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Act and salary or other wage prescribed in the following item) is 5,000,000 yen or less;

where the amount of payment during the year to the same person of salary or other wage that has been subject to Article 190 of the Act and that a corporation pays to its officer (including a counselor, advisor and other persons similar to them) is 1,500,000 yen or less;

where the amount of payment during the year to the same person of salary or other wage, other than that prescribed in the preceding two items, which is paid to a person who has submitted a salary income earner's return for deduction for Dependents, etc. (excluding an officer set forth in the preceding item) by the payer of salary or other wage through whom the return was submitted at that time, is 2,500,000 yen or less;

where the amount of payment during the year to the same person of salary or other wage other than that prescribed in the preceding three items is 500,000 yen or less.

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.

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 DirectorWithholding Receipts for Salaries or Other Wages) apply mutatis mutandis to the case of applying the latter part of Article 226, paragraph (3) of the Act.

The matters specified by Ministry of Finance Order as prescribed in Article 226, paragraph (6) (Withholding Receipts) of the Act are the matters specified in each of the following items for the category of report set forth in that item.

the report set forth in Article 226, paragraph (6), item (i) of the Act: the matters prescribed in Article 93, paragraph (1), item (i), (a) (Withholding Receipts for Salaries or Other Wages), the matters set forth in items (ii) through (v) of that paragraph, the matters prescribed in item (vi), (a)(1) of that paragraph, the matters set forth in (b) and (c) of that item, the matters set forth in items (vii) through (xi) of that paragraph, and the matters set forth in item (xiii) of that paragraph;

the report set forth in Article 226, paragraph (6), item (ii) of the Act: the matters prescribed in Article 94-2, paragraph (1), item (i), (a) (Withholding Receipts for Public Pensions or Retirement Packages), the matters set forth in items (ii) through (vi) of that paragraph, the matters prescribed in item (vii), (a)(1) of that paragraph, the matters set forth in (b) and (c) of that item, and the matters set forth in item (ix) of that paragraph.

A person who has established, or relocated or abolished, in Japan an office, place of business, or other similar facility that handles the payment affairs of the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act (hereinafter in this Article referred to as "salary or other wage") (hereinafter in this Article referred to as a "salary payment office, etc.") must, except where the written notification under the preceding Article is to be submitted regarding that fact, pursuant to Article 230 (Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters) of the Act, submit a written notification stating the following matters to the district director with jurisdiction over the location of the salary payment office, etc. (where the salary payment office, etc. is relocated, the district director with jurisdiction over the location of the salary payment office, etc. before the relocation).

the number of persons who receive the salary or other wage at the salary payment office, etc. as of the date of submission of the written notification, by category such as type of occupation;