Regulation for Enforcement of the Income Tax Act

The methods specified by Ministry of Finance Order prescribed in Article 225, paragraph (3) (Payment Reports and Notice of Payment) of the Act are the following methods:

of the methods using an electronic data processing system, the following:

a method of transmitting the information on the matters to be provided (referred to as "information to be provided" in this Article, Article 92-3, paragraph (1), item (ii) and Article 95-2, paragraph (1), item (ii)) through a telecommunications line connecting a computer used by the sender, etc. (meaning a sender, or a person who, under a contract with the sender, keeps a file in a computer under the person's own management and makes it available for use by the recipient or the sender; the same applies in (b)) and a computer used by the recipient or similar person (meaning a recipient, or a person who, under a contract with the recipient, keeps a recipient file (meaning a file made available exclusively for use by that recipient; the same applies hereinafter in this Article, Article 92-3, paragraph (1), item (ii) and Article 95-2, paragraph (1), item (ii) (Consent to Provision by Electronic or Magnetic Means in Relation to Withholding Receipts)) in a computer under the person's own management; the same applies in (a)), and recording it in a recipient file kept in the computer used by the recipient or similar person;

a method of making the information to be provided that is recorded in a recipient file kept in a computer used by the sender, etc. available through a telecommunications line for viewing by the person to whom it is to be provided;

a method of delivering a recipient file, prepared with an optical disk, magnetic disk or other object on which specified matters can be reliably recorded by a method equivalent to these, in which the information to be provided has been recorded.

The methods set forth in the items of the preceding paragraph must conform to the following standards:

Measures are taken to enable the person receiving the provision to display, on the screen of a computer, and to output in written form the information to be provided that is recorded in the recipient file.

In the case of the method set forth in item (i) of the preceding paragraph (excluding the method of recording the information to be provided in a recipient file kept on a computer used by the recipient), the person receiving the provision is notified that the information to be provided will be, or has been, recorded in the recipient file; provided, however, that this does not apply where it has been confirmed that the person receiving the provision has viewed that information to be provided.

A person who makes the payment prescribed in Article 352-4, paragraph (1) of the Order (Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in Notices of Payment, etc.) must, pursuant to that paragraph, in advance, show the following matters to the person receiving the payment prescribed in Article 352-4, paragraph (1) of the Order, 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 paragraph (1) of the preceding Article, the one used by the person making that payment;

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

Where a person who makes the payment prescribed in Article 352-4, paragraph (1) of the Order seeks to obtain the consent under the preceding paragraph from the person receiving the payment prescribed in Article 352-4, paragraph (1) of the Order, 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 person who, in Japan, pays to a Resident a salary or other wage prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Act (hereinafter in this Article referred to as "salary or other wage") must, pursuant to Article 226, paragraph (1) of the Act, prepare two Withholding receipts stating the following matters for each person receiving the payment of that salary or other wage, 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 salary or other wage (referred to as the "competent district director" in item (i), (a) and item (vi), (a)(1)), and deliver the other to the person receiving the payment of that salary or other wage.

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 salary or other wage, 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 salary or other wage;

a Withholding receipt to be delivered to the person receiving the payment of the salary or other wage: the name and domicile or residence of the person receiving the payment of that salary or other wage, 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 salary or other wage.

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)), 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;

with respect to the salary or other wage in the preceding item that has been subject to Article 190 of the Act, the amount of salary or other wage after the salary income deduction in Appended Table V of the Act, obtained in accordance with its amount under that table;

the amount of income tax to be collected on the salary or other wage in item (ii) pursuant to Part IV, Chapter II (Withholding on Salary Income) of the Act;

the amount of social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act and the amount of small enterprise-based mutual aid premiums and similar payments prescribed in Article 75, paragraph (2) (Deduction for Small Enterprise-based Mutual Aid Premiums and Similar Payments) of the Act, which are deducted from the salary or other wage in item (ii);

the following matters in accordance with what is stated in a salary income earner's return for deduction for Dependents, etc., a return for deduction for Dependents, etc. regarding secondary salaries (meaning a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (6) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act), a salary income earner's return for spousal deduction, etc. (meaning a salary income earner's return for spousal deduction, etc. prescribed in Article 195-2, paragraph (3) (Salary Income Earner's Return for Spousal Deduction, etc.) of the Act) or a salary income earner's return for special deduction for specified relatives (meaning a salary income earner's return for special deduction for specified relatives prescribed in Article 195-3, paragraph (3) (Salary Income Earner's Return for Special Deduction for Specified Relatives) 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 Claimable Spouse (where the salary or other wage has not been subject to Article 190 of the Act, a spouse for Withholding deduction; referred to as a "claimable spouse, etc." in (a)), the name and individual number (for a person who has no individual number, the name; the same applies in (ii)) of the claimable spouse, etc. or the spouse prescribed in Article 83-2, paragraph (1) (Special Spousal Deduction) of the Act whose living expenses are paid from the same resources (referred to as a "spouse eligible for special deduction" in (a) and the following item), and, where the claimable spouse, etc. falls under a Claimable Elderly Spouse or where the claimable spouse, etc. or the spouse eligible for special deduction is a Nonresident, a statement to that effect;

the number of Claimable Dependents or specified relatives (meaning the specified relatives prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act; the same applies in item (viii)) (where the salary or other wage has not been subject to Article 190 of the Act, relatives for Withholding deduction; referred to as "claimable dependents, etc." in (a)), the name and individual number of each claimable dependent, etc., and, where a claimable dependent, etc. is a Nonresident, a statement to that effect and the fact that makes the person a claimable dependent, etc.;

a Withholding receipt to be delivered to the person receiving the payment of the salary or other wage: the following matters:

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

the number of claimable dependents, etc., the name of each claimable dependent, etc., and, where a claimable dependent, etc. is a Nonresident, a statement to that effect and the fact that makes the person a claimable dependent, etc.;

where, among the relatives for Withholding deduction, there is a Specified Dependent, an Elderly Dependent falling under Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc.) of the Act on Special Measures Concerning Taxation, or another Elderly Dependent, 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;

with respect to a Resident who has a Claimable Spouse or a spouse eligible for special deduction, the amount corresponding to the amount of spousal deduction or the amount of special spousal deduction calculated as provided in Article 190, item (ii), (d) of the Act, and the amount of total income of that spouse eligible for special deduction prescribed in Article 190, item (ii), (d) of the Act, or the estimated amount thereof;

with respect to a Resident who has a specified relative, the amount corresponding to the amount of special deduction for specified relatives calculated as provided in Article 190, item (ii), (e) of the Act and the total amount thereof, and the amount of total income of that specified relative prescribed in Article 190, item (ii), (e) of the Act, or the estimated amount thereof;

the amount that would be deducted if Articles 74 through 77 (Social Insurance Premium Deduction, etc.) of the Act were applied to the amount of social insurance premiums prescribed in Article 190, item (ii), (b) of the Act, the amount of small enterprise-based mutual aid premiums and similar payments, the amount of new life insurance premiums, the amount of old life insurance premiums, the amount of nursing care and medical insurance premiums, the amount of new individual annuity insurance premiums, the amount of old individual annuity insurance premiums, and the amount of earthquake insurance premiums;

where the person receiving the payment of the salary or other wage in item (ii) falls under a Person with a Particular Disability or another Person with a Disability, a widow, a single parent, or a working student, a statement to that effect.

the amount of the special income tax credit where a person has housing loans, etc. in year-end adjustment pursuant to Article 41-2-2, paragraph (1) (Special Income Tax Credit Where a Person Has Housing Loans, etc. in Year-End Adjustment) of the Act on Special Measures Concerning Taxation;

where Article 41-3-8, paragraph (1) (Deduction, etc. of the Amount of Special Deduction in Year-End Adjustment in 2024) of the Act on Special Measures Concerning Taxation applies, the year-end adjustment special deduction amount prescribed in Article 41-3-8, paragraph (2) of that Act, and the amount (zero if there is no such amount) by which 30,000 yen forming the basis for calculating that year-end adjustment special deduction amount (where there is a person set forth in the items of that paragraph, the amount obtained by adding 30,000 yen for each such person to 30,000 yen) exceeds the amount of tax prescribed in that paragraph, and, where there is a person set forth in item (iii) of that paragraph (excluding a Claimable Spouse prescribed in item (i) of that paragraph) relating to that year-end adjustment special deduction amount, a statement to that effect;

any other matters for reference.

In the case of the preceding paragraph, where the 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 that salary or other wage need not be submitted to the district director.

A person who seeks to obtain the approval of the district director prescribed in the proviso to Article 226, paragraph (1) of the Act must submit a written application stating the following matters to the competent district director in paragraph (1).

the name and domicile or residence, or the name, location of the head office or principal office, and corporate number, of the person submitting the written application;

a statement that the person seeks to obtain that approval, and the reason therefor;

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 salary or other wage pursuant to the proviso to Article 226, paragraph (4) of the Act.