Timing of Withholding

Withholding of income tax occurs when the income subject to withholding is actually paid. Even if the income should be paid, no withholding is in principle necessary unless actual payment is made.
(Note) “Payment” for the purpose of withholding includes not only actual delivery of cash, but also all other acts to extinguish the payment obligation such as a transfer to a principal and/or to a savings account.

(上記 国税庁HPより引用)

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