Regulation for Enforcement of the Income Tax Act

A person who, in Japan, pays to a Resident severance pay or other such compensation prescribed in Article 226, paragraph (2) (Withholding Receipts) of the Act (hereinafter in this paragraph and paragraph (3) referred to as "severance pay or other such compensation") must, pursuant to Article 226, paragraph (2) of the Act, prepare, for each person receiving the payment of that severance pay or other such compensation, two Withholding receipts stating the following matters concerning that person, 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 severance pay or other such compensation (referred to as the "competent district director" in item (i), (a)), and deliver the other to the person receiving the payment of that severance pay or other such compensation.

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, domicile or residence and individual number of the person receiving the payment of that severance pay or other such compensation, and the name or title, domicile or residence or location of the head office or principal office, individual number or corporate number, and telephone number of the person paying that severance pay or other such compensation;

a Withholding receipt to be delivered to the person receiving the payment of the severance pay or other such compensation: the name and domicile or residence of the person receiving the payment of that severance pay or other such compensation, and the name or title, domicile or residence or location of the head office or principal office, and telephone number of the person paying that severance pay or other such compensation;

the amount of severance pay or other such compensation the payment of which was finalized during the year, and the category of that severance pay or other such compensation to which Article 201, paragraph (1), item (i) or (ii) or paragraph (3) (Amount of Taxes Withheld) of the Act applies;

the amount of income tax to be collected on the severance pay or other such compensation in the preceding item, for each category in that item, pursuant to Part IV, Chapter III (Withholding on Retirement Income) of the Act;

the period of service equivalent to the years of service prescribed in Article 201, paragraph (2) of the Act, and the details of its calculation;

where the case set forth in Article 30, paragraph (6), item (i) (Retirement Income) of the Act applies, the basis for calculating the retirement income deduction prescribed in Article 201, paragraph (2) of the Act;

any other matters for reference.

The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the case of applying the latter part of Article 226, paragraph (2) 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 severance pay or other such compensation pursuant to the proviso to Article 226, paragraph (4) 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 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.

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.