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
次に掲げる源泉徴収票の区分に応じそれぞれ次に定める事項
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.
給与等の支払を受ける者に交付する源泉徴収票 その給与等の支払を受ける者の氏名及び住所又は居所並びにその給与等の支払をする者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び電話番号
Changes on (Ministry of Finance Order No. 12 of 2023)
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;
その年中に支払の確定した給与等（当該給与等が法第百九十条（年末調整）の規定の適用を受けたものである場合において、その支払を受ける者がその年において他の給与等の支払者を経由して他の給与所得者の扶養控除等申告書（法第百九十四条第八項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書をいう。第六号及び次項第三号において同じ。）を提出したことがあるときは、令第三百十一条（再就職者等の年末調整の対象となる給与等）に規定する給与等を含む。）につきその種類及びその合計額
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):
給与所得者の扶養控除等申告書、従たる給与についての扶養控除等申告書（法第百九十五条第六項（従たる給与についての扶養控除等申告書）に規定する従たる給与についての扶養控除等申告書をいう。）、給与所得者の配偶者控除等申告書（法第百九十五条の二第三項（給与所得者の配偶者控除等申告書）に規定する給与所得者の配偶者控除等申告書をいう。）又は給与所得者の特定親族特別控除申告書（法第百九十五条の三第三項（給与所得者の特定親族特別控除申告書）に規定する給与所得者の特定親族特別控除申告書をいう。）に記載されたところに応じ次に掲げる事項
the matters specified below in accordance with the category of Withholding receipt set forth below:
次に掲げる源泉徴収票の区分に応じそれぞれ次に定める事項
a Withholding receipt to be submitted to the competent district director: the following matters:
所轄税務署長に提出する源泉徴収票 次に掲げる事項
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;
控除対象配偶者（当該給与等が法第百九十条の規定の適用を受けていないものである場合には、源泉控除対象配偶者。イにおいて「控除対象配偶者等」という。）の有無、控除対象配偶者等又は法第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者（イ及び次号において「特別控除対象配偶者」という。）の氏名及び個人番号（個人番号を有しない者にあつては、氏名。（ｉｉ）において同じ。）並びに控除対象配偶者等が老人控除対象配偶者に該当する場合又は控除対象配偶者等若しくは特別控除対象配偶者が非居住者である場合には、その旨
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.;
控除対象扶養親族又は特定親族（法第八十四条の二第一項（特定親族特別控除）に規定する特定親族をいう。第八号において同じ。）（当該給与等が法第百九十条の規定の適用を受けていないものである場合には、源泉控除対象親族。イにおいて「控除対象扶養親族等」という。）の数、控除対象扶養親族等の氏名及び個人番号並びに控除対象扶養親族等が非居住者である場合には、その旨及び控除対象扶養親族等に該当する事実
a Withholding receipt to be delivered to the person receiving the payment of the salary or other wage: the following matters:
給与等の支払を受ける者に交付する源泉徴収票 次に掲げる事項
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.;
控除対象扶養親族等の数、控除対象扶養親族等の氏名並びに控除対象扶養親族等が非居住者である場合には、その旨及び控除対象扶養親族等に該当する事実
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;
源泉控除対象親族のうちに特定扶養親族又は租税特別措置法第四十一条の十六第一項（同居の老親等に係る扶養控除の特例）の規定に該当する老人扶養親族若しくはその他の老人扶養親族がある場合には、その数
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;
同一生計配偶者又は扶養親族のうちに法第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者がある場合には、その数
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;
法第百九十条第二号ロに規定する社会保険料の金額、小規模企業共済等掛金の額、新生命保険料の金額、旧生命保険料の金額、介護医療保険料の金額、新個人年金保険料の金額、旧個人年金保険料の金額及び地震保険料の金額につき法第七十四条から第七十七条まで（社会保険料控除等）の規定の適用があるものとした場合に控除されるべき金額
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;
租税特別措置法第四十一条の二の二第一項（年末調整に係る住宅借入金等を有する場合の所得税額の特別控除）の規定による年末調整に係る住宅借入金等を有する場合の所得税額の特別控除の額
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.
その他参考となるべき事項
Changes on (Ministry of Finance Order No. 12 of 2023)
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 salary or other wage falling under that item need not be submitted to the district director.
Removed on (Ministry of Finance Order No. 12 of 2023)
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;
同一人に対するその年中の法第百九十条の規定の適用を受けた給与等（法第二百四条第一項第二号（報酬、料金等に係る源泉徴収義務）に規定する者に支払う給与等及び次号に規定する給与等を除く。）の支払金額が五百万円以下である場合
Removed on (Ministry of Finance Order No. 12 of 2023)
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;
Removed on (Ministry of Finance Order No. 12 of 2023)
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;
同一人に対するその年中の前二号に規定する給与等以外の給与等で給与所得者の扶養控除等申告書を提出した者（前号の役員を除く。）に対してその提出の際に経由した給与等の支払者が支払うものの支払金額が二百五十万円以下である場合
Removed on (Ministry of Finance Order No. 12 of 2023)
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 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).
法第二百二十六条第一項ただし書に規定する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第一項の税務署長に提出しなければならない。
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;
その申請書を提出する者の氏名及び住所若しくは居所又は名称、本店若しくは主たる事務所の所在地及び法人番号
a statement that the person seeks to obtain that approval, and the reason therefor;
その承認を受けようとする旨及びその事由
any other matters for reference.
その他参考となるべき事項
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.
第一項の規定は、法第二百二十六条第四項ただし書の規定により給与等の支払を受ける者に交付する同項の源泉徴収票について準用する。
Read this with the articles around it
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
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 1-5, paragraph (1)
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 1-5, paragraph (1)
salary or other wagemachine translation
「給与等」
Pay, compensation, wages, annual allowances (歳費), bonuses and salary of a similar nature, as Article 28, paragraph (1) of the Income Tax Act describes them, other than those from which no income tax need be withheld under Article 184 of that Act (Article 226, paragraph (1) of that Act).
Short name set inArticle 93, paragraph (1)· applies only in this article
salary income earner's return for deduction for Dependents, etc.machine translation
「給与所得者の扶養控除等申告書」
The salary income earner's return for deduction for Dependents, etc. (給与所得者の扶養控除等申告書) as Article 194, paragraph (8) of the Income Tax Act names it: the return a resident receiving salary in Japan files with the district tax office director (税務署長) through the payer of the salary (or of the main salary), stating such matters as the spouse and relatives claimed for withholding deductions and any disability.
Defined inArticle 93, paragraph (1), item (ii)· applies only in this provision and in Article 93, paragraph (1), item (vi); and Article 93, paragraph (2), item (iii)
claimable spouse, etc.machine translation
「控除対象配偶者等」
In Article 93, paragraph (1), item (vi), (a), the claimable spouse (控除対象配偶者), or, where the salary has not been through the year-end adjustment (年末調整) under Article 190 of the Income Tax Act, the spouse for withholding deduction (源泉控除対象配偶者).
Short name set inArticle 93, paragraph (1), item (vi), (a), (1), (i)· applies only in this provision and in Article 93, paragraph (1), item (vi), (a)
spouse eligible for special deductionmachine translation
「特別控除対象配偶者」
A spouse for whom the special deduction for spouses under Article 83-2, paragraph (1) of the Income Tax Act is given: one who shares the resident's household budget, has total income of 1.33 million yen or less and is not a claimable spouse (控除対象配偶者), where the resident's own total income is 10 million yen or less, other than a spouse working only in the resident's business as a blue-return family employee or similar person.
Short name set inArticle 93, paragraph (1), item (vi), (a), (1), (i)· applies only in this provision and in Article 93, paragraph (1), item (vii); and Article 93, paragraph (1), item (vi), (a)
claimable dependent, etc.machine translation
「控除対象扶養親族等」
In Article 93, paragraph (1), item (vi), (a), claimable dependents (控除対象扶養親族) and specified relatives (特定親族), or, where the salary has not been through the year-end adjustment (年末調整) under Article 190 of the Income Tax Act, relatives for withholding deduction (源泉控除対象親族).
Short name set inArticle 93, paragraph (1), item (vi), (a), (1), (ii)· applies only in this provision and in Article 93, paragraph (1), item (vi), (a)
specified relativemachine translation
「特定親族」
A relative (other than a spouse) or foster child aged 19 to 22 who shares a resident's household budget and has total income of 1.23 million yen or less but is not a claimable dependent, for whom the special deduction for specified relatives is given.
Defined inArticle 93, paragraph (1), item (vi), (a), (1), (ii)· applies only in this provision and in Article 93, paragraph (1), item (viii)
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.