A salary payer shall submit a “Notification on the Relocation (Closure) of a Salary Paying Office” （給与支払事務所等の移転（廃止）届出書）within one month of the date of occurrence of any of the following events:
(1) Discontinuation of salary payments due to the dissolution, closure or suspension of a business, etc.;
(2) Cessation of salary payment handling activities by any branch or business office; or
(3) Relocation of an office that handles salary payments.
（上記 国税庁ＨＰより引用）
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