Article 216Special Provisions on the Due Date for Payment of Withheld Income Taxes
第二百十六条（源泉徴収に係る所得税の納期の特例）
If a person paying, in Japan, a Resident a salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) (hereinafter referred to as a "salary or other wage" in this Chapter) or severance pay or other such compensation prescribed in Article 30, paragraph (1) (Retirement Income) (hereinafter referred to as "severance pay or other such compensation" in this Chapter) (other than a person prescribed in Article 184 (Person Paying a Salary or other wages Exempt from Withholding at the Source)) has obtained, with regard to an office, place of business, or other equivalent place of that person which handles the affairs of that payment (limited to one at which the persons receiving payment of a salary or other wage are regularly fewer than 10; hereinafter referred to as an "office or similar place" in this Chapter), the approval of the competent district director for the location of that office or similar place, the person may, notwithstanding the provisions of Chapter II through the preceding Chapter (Withholding from Salary Income and Other Income), pay to the national government the amount of income taxes withheld pursuant to those provisions from the salary or other wages and severance pay or other such compensation paid at that office or similar place in each of the periods from January to June and from July to December (for the period, out of those periods, that includes the day on which the approval was obtained, the period from the month that includes that day to the last month of that period; the same applies hereinafter in this Article) (including salary or other wages and severance pay or other such compensation paid to Nonresidents, and remuneration or fees set forth in Article 204, paragraph (1), item (ii) (Remuneration or Fees Subject to Withholding); the same applies hereinafter in this Article), by July 10 of the year that includes that period, for the amount of income taxes withheld from salary or other wages and severance pay or other such compensation for the period from January to June, and by January 20 of the year following the year that includes that period, for the amount of income taxes withheld from salary or other wages and severance pay or other such compensation for the period from July to December.
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（以下この章において「給与等」という。）又は第三十条第一項（退職所得）に規定する退職手当等（以下この章において「退職手当等」という。）の支払をする者（第百八十四条（源泉徴収を要しない給与等の支払者）に規定する者を除く。）は、当該支払をする者の事務所、事業所その他これらに準ずるものでその支払事務を取り扱うもの（給与等の支払を受ける者が常時十人未満であるものに限る。以下この章において「事務所等」という。）につき、当該事務所等の所在地の所轄税務署長の承認を受けた場合には、一月から六月まで及び七月から十二月までの各期間（当該各期間のうちその承認を受けた日の属する期間については、その日の属する月から当該期間の最終月までの期間とする。以下この条において同じ。）に当該事務所等において支払つた給与等及び退職手当等（非居住者に対して支払つた給与等及び退職手当等並びに第二百四条第一項第二号（源泉徴収をされる報酬又は料金）に掲げる報酬又は料金を含む。以下この条において同じ。）について第二章から前章まで（給与所得等に係る源泉徴収）の規定により徴収した所得税の額を、これらの規定にかかわらず、一月から六月までの期間に係る給与等及び退職手当等について徴収した所得税の額にあつては当該期間の属する年の七月十日までに、七月から十二月までの期間に係る給与等及び退職手当等について徴収した所得税の額にあつては当該期間の属する年の翌年一月二十日までに国に納付することができる。