Article 99Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters
第九十九条（給与等の支払をする事務所の開設等の届出）
Changes on (Ministry of Finance Order No. 12 of 2023)
A person who has established, or relocated or abolished, in Japan an office, place of business, or other similar facility that handles the payment affairs of the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act (hereinafter in this Article referred to as "salary or other wage") (hereinafter in this Article referred to as a "salary payment office, etc.") must, except where the written notification under the preceding Article is to be submitted regarding that fact, pursuant to Article 230 (Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters) of the Act, submit a written notification stating the following matters to the district director with jurisdiction over the location of the salary payment office, etc. (where the salary payment office, etc. is relocated, the district director with jurisdiction over the location of the salary payment office, etc. before the relocation).
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person submitting the written notification (for a person who has neither an individual number nor a corporate number, the name or title and the domicile or residence, or location of the head office or principal office);
a statement to the effect that the salary payment office, etc. has been established, relocated, or abolished, and the date thereof;
給与支払事務所等を設け、又はこれを移転し、若しくは廃止した旨及びその年月日
the location of the salary payment office, etc. (where the salary payment office, etc. is relocated, the location of the salary payment office, etc. before the relocation and the location after the relocation);
給与支払事務所等の所在地（給与支払事務所等を移転する場合には、その移転前の給与支払事務所等の所在地及びその移転後の給与支払事務所等の所在地）
Changes on (Ministry of Finance Order No. 12 of 2023)
the number of persons who receive the salary or other wage at the salary payment office, etc. as of the date of submission of the written notification, by category such as type of occupation;
any other matters for reference.
その他参考となるべき事項
Read this with the articles around it
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, paragraph (1)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 1-5, paragraph (1)
salary payment office, etc.machine translation
「給与支払事務所等」
In Article 99, an office, place of business or similar place in Japan that handles the payment of salary or other wages (給与等), whose opening, moving or closing is reported to the district tax office director (税務署長) under Article 230 of the Income Tax Act.
Short name set inArticle 99, paragraph (1)· applies only in this article
salary or other wagemachine translation
「給与等」
Pay, compensation, wages, annual allowances (歳費), bonuses and salary of a similar nature, as Article 28, paragraph (1) of the Income Tax Act describes them.
Short name set inArticle 99, paragraph (1)· applies only in this article
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.