Article 218Notification When the Requirements for the Special Provisions on the Due Date for Payment Are No Longer Satisfied
第二百十八条(納期の特例の要件を欠いた場合の届出)
If the persons receiving payment of a salary or other wage at the office or similar place for which a person has obtained the approval referred to in Article 216 (Special Provisions on the Due Date for Payment of Income Taxes Subject to Withholding) are no longer regularly fewer than ten, that person must submit a written notification stating that fact and any other particulars specified by Ministry of Finance Order to the competent district director for the location of that office or similar place without delay. In such a case, when the written notification has been submitted, the approval is to cease to be effective for the periods on and after the period prescribed in that Article that includes the day of submission.