A person paying, in Japan, a salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income) (other than a salary or other wage from which income taxes are not required to be withheld and paid over pursuant to the provisions of Article 184 (Person Paying a Salary or Other Wages Exempt from Withholding at the Source); hereinafter referred to as a "salary or other wage" in this Chapter) to a Resident, must prepare two copies of the withholding receipt, pursuant Ministry of Finance Order, for the salary or other wage that it has been decided will be paid in that year, for each person being paid a salary or other wage; and must submit one copy to the district tax office director and issue the other to the person being paid the salary or other wage by January 31 of the following year (or within one month of separation from employment, if a Resident becomes separated from employment partway through the year); provided, however, that this does not apply if the person receives the approval of the district tax office director pursuant to Ministry of Finance Order.
居住者に対し国内において第二十八条第一項（給与所得）に規定する給与等（第百八十四条（源泉徴収を要しない給与等の支払者）の規定によりその所得税を徴収して納付することを要しないものとされる給与等を除く。以下この章において「給与等」という。）の支払をする者は、財務省令で定めるところにより、その年において支払の確定した給与等について、その給与等の支払を受ける者の各人別に源泉徴収票二通を作成し、その年の翌年一月三十一日まで（年の中途において退職した居住者については、その退職の日以後一月以内）に、一通を税務署長に提出し、他の一通を給与等の支払を受ける者に交付しなければならない。ただし、財務省令で定めるところにより当該税務署長の承認を受けた場合は、この限りでない。