Article 317-6Obligation to Submit Salary Payment Reports, etc.

①A person who pays salary as of January 1 (including an association or foundation that is not a corporation and has a designated representative or administrator; the same applies hereinafter in this Section) and who is obligated, when paying that salary, to collect income tax under Article 183 of the Income Tax Act must, by January 31, as provided by Order of the Ministry of Internal Affairs and Communications, state the amount of salary income for the previous year and other necessary matters concerning each person who receives that salary in a salary payment report prepared separately for each municipality in which that person has a domicile as of January 1, and submit it to the mayor of that municipality.

②A person who is obligated to submit a salary payment report under the preceding paragraph must, where, among the persons who receive salary stated in the salary payment report submitted to the mayor of a municipality under that paragraph, there is any who no longer receives salary as of April 1, submit to that mayor, by April 15, as provided by Order of the Ministry of Internal Affairs and Communications, a written notification stating that fact.

③In addition to what is provided in the preceding two paragraphs, a person who pays salary and is obligated, when paying that salary, to collect income tax under Article 183 of the Income Tax Act must, where there is any person among those who receive that salary who no longer receives salary, by January 31 of the year following the year that includes the day on which the person no longer received salary, as provided by Order of the Ministry of Internal Affairs and Communications, state the amount of salary income for the year that includes the day on which the person no longer received salary and other necessary matters concerning that person who no longer received salary in a salary payment report prepared separately for each municipality in which that person had a domicile as of the day on which the person no longer received salary, and submit it to the mayor of that municipality; provided, however, that this does not apply to a person for whom the total amount of salary received from the person paying that salary in the year that includes the day on which the person no longer received salary is 300,000 yen or less.

④A person who pays public pension, etc. as of January 1 and who is obligated, when paying that public pension, etc., to collect income tax under Article 203-2 of the Income Tax Act must, by January 31, as provided by Order of the Ministry of Internal Affairs and Communications, state the amount of public pension, etc. paid for the previous year and other necessary matters concerning each person who receives that public pension, etc. in a public pension payment report prepared separately for each municipality in which that person has a domicile as of January 1, and submit it to the mayor of that municipality.

⑤A person who is obligated to submit a salary payment report under paragraph (1) or (3) and to whom Article 228-4, paragraph (1) of the Income Tax Act applies in respect of the withholding receipt prescribed in Article 226, paragraph (1) of that Act in the year that includes the deadline for filing that salary payment report must, notwithstanding paragraph (1) or (3), provide the matters prescribed in those provisions that are to be stated in that salary payment report (referred to as "particulars of the salary payment report" in item (ii) and paragraph (7)) to the mayor of the municipality prescribed in paragraph (1) or (3) by any of the following methods:

⑥A person who is obligated to submit a public pension payment report under paragraph (4) and to whom Article 228-4, paragraph (1) of the Income Tax Act applies in respect of the withholding receipt prescribed in Article 226, paragraph (3) of that Act in the year that includes the deadline for filing that public pension payment report must, notwithstanding paragraph (4), provide the matters prescribed in that paragraph that are to be stated in that public pension payment report (referred to as "particulars of a public pension payment report" in item (ii) and the following paragraph) to the mayor of the municipality prescribed in paragraph (4), by any of the following methods in the case of a person who pays the old age, etc. pension benefit prescribed in Article 321-7-2, paragraph (1), or by either the method set forth in item (i) or the method set forth in item (ii) in the case of a person who pays any other public pension, etc.:

⑦A person who is to submit a salary payment report or a public pension payment report (hereinafter in this paragraph and the following paragraph referred to as a "report") under paragraph (1), (3) or (4) (excluding a person to whom the preceding two paragraphs apply) may submit, in lieu of submitting that report, an optical disc, etc. on which the particulars of the salary payment report or the particulars of the public pension payment report of the report that the person is to submit (referred to as the "required particulars" in the following paragraph and paragraph (9)) have been recorded.

⑧With regard to the provision of required particulars made pursuant to paragraph (5) or (6) and the submission of an optical disc, etc. made pursuant to the preceding paragraph, Article 45-2, paragraph (2), Article 317-2, paragraph (2), paragraphs (1) through (4) of this Article, the following Article and Article 321-4, paragraph (3) apply by deeming that a report was submitted under paragraph (1), (3) or (4).

⑨The provision of required particulars made pursuant to paragraph (5) (limited to the part relating to item (i)) or paragraph (6) (limited to the part relating to item (i)) is deemed to have reached the mayor of the municipality prescribed in paragraph (5) or (6) at the time when the matters are recorded in a file kept on a computer (including input-output devices; the same applies in Article 321-4, paragraph (11) and Article 321-8, paragraph (65)) used by the Organization referred to in Article 762, item (i).