A person paying, in Japan, severance pay or other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income) (hereinafter referred to as "severance pay or other such compensation" in this Chapter) to a Resident must withhold income taxes from that severance pay or other such compensation at the time of payment and pay them over to the national government by the 10th day of the month following the month in which the day of withholding falls.
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
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 199, paragraph (1)· applies only in this chapter