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Regulation for Enforcement of the Income Tax Act

Article 78, paragraph (1), item (ii)

第七十八条第一項第二号

Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today

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Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

  1. In force today

    for the office, etc. prescribed in Article 216 (Special Provisions on the Due Date for Payment of 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 salary or other wage, and, if there are persons employed temporarily, a breakdown of these for those persons;

    法第二百十六条(源泉徴収に係る所得税の納期の特例)の規定による承認を受けようとする同条に規定する事務所等に係る最近における六月間の月別の給与等の支払を受ける者の数及び当該給与等の金額並びに臨時に雇用している者がある場合には、その者に係るこれらの内訳

  2. Not yet in force Ministry of Finance Order No. 12 of 2023 Reworded

    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);

    法第二百十六条(源泉徴収に係る所得税の納期の特例)の規定による承認を受けようとする同条に規定する事務所等に係る最近における六月間の月別の給与等の支払を受ける者の数及び当該給与等の金額並びに臨時に雇用している者がある場合には、その者に係るこれらの内訳給与等の支払を受ける者の数(臨時に雇用している者がある場合には、給与等の支払を受ける者の数及び臨時に雇用している者の数)

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