(1) Special provision regarding due dates
Any withholding agent that pays salaries to fewer than 10 employees on a regular basis and submits an “Application for Approval Made in Relation to the Special Provision for Due Dates for Withheld Income Tax” （源泉所得税の納期の特例の承認に関する申請書）and obtains such approval may take advantage of a special provision regarding the due dates for income tax withheld from salaries, retirement allowances and remuneration/fees paid to tax accountants, etc. Under this arrangement, payment can be made twice a year as indicated below.
If no notice of approval or denial of the application has been received from the district director of the competent tax office by the last day of the month following the month in which the application was submitted, the special provision shall be deemed to have been approved at the end of the month following the month inwhich the application was submitted and shall apply to tax payments made in the second month following the month in which the application was submitted.
Classification of withheld income tax
Income tax withheld between January and June
Income tax withheld between July and December
January 10 of the following year
(Note) 1 Income tax to which the special provision for due dates applies is limited to the following:
i) Income tax withheld from salaries and retirement allowances (including those for non-residents).
ii) Income tax withheld from remuneration/fees as provided for in Item 2 of Article 204, Paragraph 1 of the Income Tax Act paid to attorneys at law (including foreign lawyers licensed in Japan), judicial scriveners, real estate surveyors, certified public accountants, tax accountants, social insurance labor consultants, patent attorneys, marine procedure commission agents, surveyors, architects, real estate appraisers, professional engineers, etc.
2 Any application submitted by post or correspondence delivery (hereinafter referred to as “mail”) shall be deemed to have been submitted on the date indicated by the date stamp on the mail.
(2) Special provision regarding extension of due date
If a withholding agent that has received approval for an application made in relation to the special provision for due dates under (1) above submits an “Application Under the Special Provision on the Extension of the Due Date Pertaining to an Approval Under the Special Provision on Due Dates” （納期の特例適用者に係る納期限の特例に関する届出書）to the district director of the competent tax office, the due date for payment of income tax withheld between July and December of each year after the year in which the application is submitted shall be January 20 of the following year.
If any of the following events occurs in any year after the year of application, however, the special provision regarding extension of due dates shall not apply, and the due date for income tax withheld between July and December of the relevant year shall be January 10 of the following year.
A. Any delinquency in payment of withholding income tax as of December 31 of the relevant year; or
B. Failure to pay income tax withheld between July and December of the relevant year by January 20 of the following year.
(Notes) 1 Any application submitted by mail shall be deemed to have been submitted on the date indicated by the date stamp on the mail.
2 Any such application may be submitted together with an application for approval under the special provision regarding due dates under (1) above.