A salary payer shall submit a “Notification on the Establishment of a Salary-paying Office” （給与支払事務所等の開設届出書）within one month of the date of occurrence of any of the following events:
(1) The establishment of a new office that handles salary payments (e.g. the establishment of a corporation or the opening of a branch or business office); or
(2) The commencement of salary payment handling activities by any branch, business office, or similar establishment.
（上記 国税庁ＨＰより引用）
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