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.

A person seeking to apply for the approval referred to in the preceding Article must submit a written application stating the location of the office or similar place for which the person seeks the approval, the number of persons receiving payment of a salary or other wage at that office or similar place, and any other particulars specified by Ministry of Finance Order, to the district director prescribed in that Article.

If a written application under the preceding paragraph has been submitted and any of the following facts exists with regard to the person who submitted it, the district director may dismiss the application:

If the district director finds that a fact referred to in item (i) or item (iii) of the preceding paragraph has arisen with regard to a person that has obtained the approval referred to in the preceding Article, the district director may revoke that approval.

If a written application under paragraph (1) has been submitted and the district director makes a disposition to approve or dismiss the application, or makes a disposition to revoke an approval under the preceding paragraph, the district director notifies the person who filed the application or the person who had obtained the approval to that effect in writing.

If a written application under paragraph (1) has been submitted and no disposition to approve or dismiss the application has been made by the last day of the month following the month that includes the day on which the written application was submitted, the approval is deemed to have been granted on that day.

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.

If an approval is revoked under Article 217, paragraph (3) (Revocation of Approval Concerning Special Provisions on the Due Date for Payment) or the written notification referred to in the preceding Article is submitted, the due date for payment of the income taxes prescribed in Article 216 (Special Provisions on the Due Date for Payment of Income Taxes Subject to Withholding) for the period prescribed in that Article which includes the day of the revocation or submission, to the extent that they are for the month that includes that day or for any earlier month, is the tenth day of the month after that in which that day falls.