Chapter VII Payment and Collection of Withheld Income Taxes
第七章 源泉徴収に係る所得税の納付及び徴収
Article 220Procedures for Payment of Withheld Income Taxes
第二百二十条（源泉徴収に係る所得税の納付手続）
A person who withholds and pays over income taxes pursuant to the provisions of Chapter I through the preceding Chapter (Withholding) must attach a statement specified by Ministry of Finance Order to the payment form prescribed in Article 34, paragraph (1) (Payment Procedures) of the Act on General Rules for National Taxes at the time of payment.
第一章から前章まで（源泉徴収）の規定により所得税を徴収して納付する者は、その納付の際、国税通則法第三十四条第一項（納付の手続）に規定する納付書に財務省令で定める計算書を添附しなければならない。
Article 221Collection of Withheld Income Taxes
第二百二十一条（源泉徴収に係る所得税の徴収）
If a person required to withhold and pay over income taxes pursuant to the provisions of Chapter I through the preceding Chapter (Withholding) fails to pay those income taxes, the district director collects those income taxes from that person.
第一章から前章まで（源泉徴収）の規定により所得税を徴収して納付すべき者がその所得税を納付しなかつたときは、税務署長は、その所得税をその者から徴収する。
In the case referred to in the preceding paragraph, the district director may collect the income taxes prescribed in that paragraph from the person prescribed in that paragraph by presuming the day of a payment set forth in each of the following items or estimating the amount of a payment set forth in each of those items, based on the matters specified in the relevant item according to the category of the day of payment or the amount of payment set forth in that item (excluding, among these, those relating to payments connected with a business that generates the real property income, business income, or timber income of an individual who has filed a Blue Return, and those relating to payments of a corporation that has filed a Blue Return prescribed in Article 2, item (xxxvi) (Definitions) of the Corporation Tax Act (if that corporation is a group tax sharing corporation prescribed in Article 131 (Reassessment or Determination by Estimation) of that Act, excluding payments of that group tax sharing corporation for each business year prescribed in that Article)):
the day of payment of salary or other wages prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes) that are subject to withholding pursuant to the provisions of Chapter II (Withholding from Salary Income) (hereinafter referred to as "salary or other wages" in this Article), or the amount of salary or other wages paid to each person who received payment of salary or other wages: the rules on the payment of salary or other wages established by the person who paid the salary or other wages, and the period during which the person who received payment of the salary or other wages engaged in work, the nature of that work, and the extent to which it was provided;
the day of payment of severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes) that is subject to withholding pursuant to the provisions of Chapter III (Withholding from Retirement Income) (hereinafter referred to as "severance pay or other such compensation" in this Article), or the amount of severance pay or other such compensation paid to each person who received payment of severance pay or other such compensation: the rules on the payment of severance pay or other such compensation established by the person who paid the severance pay or other such compensation, and the period during which the person who received payment of the severance pay or other such compensation engaged in work, the nature of that work, and the extent to which it was provided;
the day of payment of remuneration or fees, contract money, or monetary awards prescribed in Article 204, paragraph (1) (Obligation to Withhold Taxes) that are subject to withholding pursuant to the provisions of Chapter IV, Section 1 (Withholding from Remuneration, Fees, Contract Money, or Monetary Awards) (hereinafter referred to as "remuneration or similar payments" in this Article), or the amount of remuneration or similar payments paid to each person who received payment of remuneration or similar payments: the period during which the person who received payment of the remuneration or fees performed services, the content of those services and the extent to which they were provided, the content of the services which the person who received payment of the contract money agreed to provide, and the grounds for payment of the monetary award;
the day of payment of domestic source income prescribed in Article 212, paragraph (1) (Obligation to Withhold Taxes) that is subject to withholding pursuant to the provisions of Chapter V (Withholding from the Income of Nonresidents and Corporations) (limited to income equivalent to salary or other wages, severance pay or other such compensation, or remuneration or similar payments; hereinafter referred to as "domestic source income" in this Article), or the amount of domestic source income paid to each person who received payment of domestic source income: the matters specified in the preceding three items according to the category of the domestic source income under the preceding three items.
If it is difficult to presume the day of a payment set forth in each item of the preceding paragraph or to estimate the amount of a payment set forth in each item of that paragraph pursuant to the provisions of that paragraph, the district director may collect the income taxes prescribed in paragraph (1) from the person prescribed in that paragraph as specified in each of the following items according to the category of the day of payment or the amount of payment set forth in that item:
the day of payment or the amount of payment set forth in item (i) of the preceding paragraph: the day of payment set forth in item (i) of that paragraph during the period during which the individual who paid the salary or other wages referred to in that item conducted business in that year, or during any other period specified by Cabinet Order according to the category of the person who paid the salary or other wages (hereinafter referred to as the "calculation period for salary" in this item), is to be the day set forth in (a), or the amount of payment set forth in that item on the day of payment set forth in that item or on the day set forth in (a) is to be the amount set forth in (b):
the last day of each month within the calculation period for salary;
当該給与等の計算期間に属する各月の末日
the amount calculated by dividing the total amount of salary or other wages paid by the person who paid the salary or other wages during the calculation period for salary by the number of persons who received payment of salary or other wages from that person during the calculation period for salary, and then dividing the result by the number of months in the calculation period for salary.
the day of payment or the amount of payment set forth in item (ii) of the preceding paragraph: the day of payment set forth in item (ii) of that paragraph during the period during which the individual who paid the severance pay or other such compensation referred to in that item conducted business in that year, or during any other period specified by Cabinet Order according to the category of the person who paid the severance pay or other such compensation (hereinafter referred to as the "calculation period for severance pay" in this item), is to be the day set forth in (a), or the amount of payment set forth in that item on the day of payment set forth in that item or on the day set forth in (a) is to be the amount set forth in (b):
the last day of the calculation period for severance pay;
当該退職手当等の計算期間の末日
the amount calculated by dividing the total amount of severance pay or other such compensation paid by the person who paid the severance pay or other such compensation during the calculation period for severance pay by the number of persons who received payment of severance pay or other such compensation from that person during the calculation period for severance pay.
当該退職手当等の計算期間における当該退職手当等の支払をした者の退職手当等の支払金額の総額を当該退職手当等の計算期間における当該退職手当等の支払をした者から退職手当等の支払を受けた者の人数で除して計算した金額
the day of payment or the amount of payment set forth in item (iii) of the preceding paragraph: the day of payment set forth in item (iii) of that paragraph during the period during which the individual who paid the remuneration or similar payments referred to in that item conducted business in that year, or during any other period specified by Cabinet Order according to the category of the person who paid the remuneration or similar payments (hereinafter referred to as the "calculation period for remuneration" in this item), is to be the day set forth in (a), or the amount of payment set forth in that item on the day of payment set forth in that item or on the day set forth in (a) is to be the amount set forth in (b):
the last day of the calculation period for remuneration;
当該報酬等の計算期間の末日
the amount calculated by dividing the total amount paid, for each type of remuneration or similar payments, by the person who paid the remuneration or similar payments during the calculation period for remuneration by the number of persons who received payment of the remuneration or similar payments of that type from that person during the calculation period for remuneration.
the day of payment or the amount of payment set forth in item (iv) of the preceding paragraph: as specified in the preceding three items according to the category of the domestic source income under the preceding three items.
The number of months referred to in item (i), (b) of the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.
前項第一号ロの月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
In the case referred to in paragraph (3), the district director may estimate the total amounts or numbers of persons set forth in the following items based on the status of the revenue or expenditure of the person who made the payment, the volume of production, the volume of sales or any other volume handled, or any other scale of business, or the status of increases or decreases in assets or liabilities, and collect the income taxes prescribed in paragraph (1) from the person prescribed in that paragraph pursuant to the provisions of paragraph (3):
the total amount of salary or other wages paid as prescribed in paragraph (3), item (i), (b), or the number of persons who received payment of salary or other wages as prescribed in item (i), (b) of that paragraph;
the total amount of severance pay or other such compensation paid as prescribed in paragraph (3), item (ii), (b), or the number of persons who received payment of severance pay or other such compensation as prescribed in item (ii), (b) of that paragraph;
the total amount paid for each type of remuneration or similar payments as prescribed in paragraph (3), item (iii), (b), or the number of persons who received payment of remuneration or similar payments as prescribed in item (iii), (b) of that paragraph;
the total amounts or numbers of persons set forth in the preceding three items according to the category of the domestic source income under the preceding three items.
国内源泉所得の前三号の区分に応じ前三号に掲げる総額又は人数
In the cases referred to in paragraphs (1) through (3) and the preceding paragraph, the district director may presume whether a payment falls under salary or other wages or domestic source income, whether it falls under severance pay or other such compensation or domestic source income, or whether it falls under remuneration or similar payments or domestic source income, and collect the income taxes prescribed in paragraph (1) from the person prescribed in that paragraph pursuant to those provisions. In such a case, if it is difficult to presume which of these the payment falls under, the district director may treat it as falling under salary or other wages, severance pay or other such compensation, or remuneration or similar payments, respectively.
Beyond what is provided for in paragraph (2) through the preceding paragraph, the calculation of the amount specified by Cabinet Order prescribed in Article 205, item (ii) (Amount of Taxes Withheld) in calculating the amount of the income taxes prescribed in paragraph (1) pursuant to the provisions of paragraph (3), and any other matters necessary for the application of the provisions of paragraph (3), are specified by Cabinet Order.
Article 222Deduction of Unwithheld Tax Amounts from Amounts Payable and Demands for Payment
第二百二十二条（不徴収税額の支払金額からの控除及び支払請求等）
If a person from whom income taxes have been collected pursuant to the preceding Article had not withheld all or part of the amount of the income taxes so collected pursuant to the provisions of Chapter I through Chapter V (Withholding), or if a person required to withhold and pay over income taxes pursuant to those provisions paid those income taxes after the due date for payment without withholding them, that person may deduct an amount equivalent to the amount of the income taxes not withheld from the amounts payable to the person from whom the taxes should have been withheld at or after the time of collection under that Article or at or after the time of that payment, or may demand that the person from whom the taxes should have been withheld pay an amount equivalent to the amount of those income taxes. In such a case, the amount so deducted or the amount paid on the basis of that demand is deemed, with regard to the person from whom the taxes should have been withheld, to be income taxes withheld pursuant to the provisions of Chapter I through Chapter V.
前条の規定により所得税を徴収された者がその徴収された所得税の額の全部又は一部につき第一章から第五章まで（源泉徴収）の規定による徴収をしていなかつた場合又はこれらの規定により所得税を徴収して納付すべき者がその徴収をしないでその所得税をその納付の期限後に納付した場合には、これらの者は、その徴収をしていなかつた所得税の額に相当する金額を、その徴収をされるべき者に対して同条の規定による徴収の時以後若しくは当該納付をした時以後に支払うべき金額から控除し、又は当該徴収をされるべき者に対し当該所得税の額に相当する金額の支払を請求することができる。この場合において、その控除された金額又はその請求に基づき支払われた金額は、当該徴収をされるべき者については、第一章から第五章までの規定により徴収された所得税とみなす。
Article 223When Withheld Income Taxes Are Deemed to Have Been Paid
第二百二十三条（源泉徴収に係る所得税について納付があつたものとみなす場合）
When income taxes have been withheld pursuant to the provisions of Chapter I through Chapter V (Withholding), for the purposes of a refund or Appropriation of income taxes to the person from whom taxes are to be withheld under those provisions, the payment is deemed to have been made on the day on which the person required to withhold and pay over income taxes pursuant to those provisions is required to pay those income taxes to the national government (or on the day of withholding, if the day of withholding is after the day on which they are required to be paid).