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.
withholding
「源泉徴収」
Collecting income tax at source when making a payment and paying it over to the government, under Part IV, Chapters I to VI of this Act.
Defined inArticle 2, paragraph (1), item (xlv)· applies throughout the law
office or similar placemachine translation
「事務所等」
The office, place of business or similar place of a person paying salaries or other amounts subject to withholding, where those payments are handled; in Article 17 its location is where the withheld tax is due, and in the chapter beginning at Article 216 it means only such a place paying fewer than ten people regularly.
Short name set inArticle 216, paragraph (1)· applies only in this chapter
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inArticle 216, paragraph (1)· applies only in this chapter
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.