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。
in Japan
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
withholding
「源泉徴収」
Collecting income tax at source when making a payment and paying it over to the government, under Part IV, Chapters I to VI of this Act.
Defined inArticle 2, paragraph (1), item (xlv)· applies throughout the law
office or similar placemachine translation
「事務所等」
The office, place of business or similar place of a person paying salaries or other amounts subject to withholding, where those payments are handled; in Article 17 its location is where the withheld tax is due, and in the chapter beginning at Article 216 it means only such a place paying fewer than ten people regularly.
Short name set inArticle 216, paragraph (1)· applies only in this chapter
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inArticle 216, paragraph (1)· applies only in this chapter
severance pay or other such compensation
「退職手当等」
Retirement allowances, lump-sum pensions and other payments received all at once on retirement, and payments of the same nature, as described in Article 30, paragraph (1) on retirement income; some provisions leave out those from which no tax need be withheld.
Short name set inArticle 216, paragraph (1)· applies only in this chapter
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.