A Resident or Nonresident who, in Japan, has newly commenced a business that produces real property income, business income, or timber income (hereinafter in this Article referred to as a "business that produces business income, etc."), or has established, relocated, or abolished an office, place of business, or other similar facility pertaining to that business that produces business income, etc. (hereinafter in this Article referred to as an "office or similar place"), must, pursuant to Article 229 (Business Commencement Report) of the Act, submit a written notification stating the following matters to the competent district director with jurisdiction over the place for tax payment.

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).

①A person who pays the salary or other wage, severance pay or other such compensation, or public pension or retirement package prescribed in Article 231, paragraph (1) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages) of the Act must, pursuant to Article 231, paragraph (1) of the Act, deliver a payment slip stating the following matters to the person receiving the payment at the time of the payment.

②In the case referred to in the preceding paragraph, where a person who pays the public pension or retirement package prescribed in that paragraph has, at the time of payment, stated in the payment slip pertaining to that payment, together with the matters set forth in the items of the preceding paragraph pertaining to that payment, the following matters pertaining to the payment, after that payment, of that public pension or retirement package for a month falling in the same fiscal year as the month for which that payment is made (where there are two or more such months, the last month) (hereinafter in this Article referred to as "subsequent payment"), and has delivered the payment slip, a payment slip pertaining to the subsequent payment need not be delivered; provided, however, that this does not apply, where a change has occurred in the matters so stated with respect to the subsequent payment or an amount set forth in item (iii) of the preceding paragraph has come to exist, to the delivery of payment slips pertaining to the subsequent payment on or after the payment in which that change has occurred or that amount has come to exist.

③In the case of the proviso to the preceding paragraph, where the person who pays the public pension or retirement package referred to in the preceding paragraph has, with respect to the matter in which the change has occurred or the amount set forth in paragraph (1), item (iii) that has come to exist, at the time of the first payment of that public pension or retirement package made on or after the payment in which that change has occurred or that amount has come to exist, delivered a payment slip bearing the statement under the main clause of the preceding paragraph pertaining to that payment and to the subsequent payment pertaining to that payment, the provisions of the preceding paragraph are to apply to the delivery of payment slips pertaining to the subsequent payment.

④The provisions of Article 95-2 (Consent to Provision of Withholding Receipts by Electronic or Magnetic Means) apply mutatis mutandis to the case where consent is obtained pursuant to Article 356, paragraph (1) of the Order (Consent, etc. to Provision by Electronic or Magnetic Means of Matters to Be Stated in Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages).

⑤The provisions of paragraph (1) apply mutatis mutandis to the payment slip for the salary or other wage, severance pay or other such compensation, or public pension or retirement package referred to in Article 231, paragraph (2) of the Act that is delivered to the person receiving payment of the same pursuant to the proviso to Article 231, paragraph (2) of the Act.