Withholding Agents

Under the withholding tax system, persons obliged to withhold income tax and pay it to the government are called “withholding agents.” All payers of income subject to withholding are withholding agents, including schools, government agencies, and even individuals and non-juridical associations or foundations, as well as companies.
However, salaries, retirement allowances, and remuneration/fees such as tax accountants’ fees that are paid by an individual who regularly employs no more than two domestic employees are not subject to withholding income tax.

(上記 国税庁HPより引用)

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