{"id":54,"date":"2014-01-22T07:45:47","date_gmt":"2014-01-21T22:45:47","guid":{"rendered":"http:\/\/tsujitax.com\/accounting\/?p=54"},"modified":"2014-01-22T07:47:05","modified_gmt":"2014-01-21T22:47:05","slug":"0-payment-of-withheld-income-tax-3-payment-procedure","status":"publish","type":"post","link":"http:\/\/tsujitax.com\/accounting\/0-payment-of-withheld-income-tax-3-payment-procedure\/","title":{"rendered":"Payment of Withheld Income Tax 3 Payment Procedure"},"content":{"rendered":"

Withheld income tax shall be paid at a local financial institution (such as a bank or post office) or over the counter at the competent tax office, together with submission of \u201cStatement (Tax Payment Slip) of Collected Income Tax.\u201d \uff08\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\uff09
\nThe kinds and purposes of the Statement are as indicated in the table below. Upon payment, please record in the tax payment slip the reference number designated by the tax office without fail.
\nWithheld income tax can be paid and the statement submitted via the Internet (for details, please see the \u201ce-Tax\u201d website, www.e-tax.nta.go.jp<\/a>, in Japanese only).<\/p>\n

Statement (tax payment slip) of income tax collected from employment\/retirement income, etc. (for general purposes and the special provision for due dates)
\n\u7d66
\nEmployment income, retirement allowances, and remuneration\/fees paid to attorneys at law and tax accountants, etc.<\/p>\n

Statement (tax payment slip) of income tax collected from remuneration\/fees, etc.
\n\u5831
\nRemuneration\/fees other than remuneration\/fees paid to attorneys at law and tax accountants, pensions paid under a life insurance contract, casualty insurance contract or similar annuity agreement, or public pensions<\/p>\n

Statement (tax payment slip) of income tax collected from interest, etc.
\n\u5229
\nInterest, distribution of revenue from an investment trust or trust issuing specified beneficiary certificates, and distribution of profits under a silent partnership (Tokumei-Kumiai) contract<\/p>\n

Statement (tax payment slip) of income tax collected from dividends, etc.
\n\u914d
\nDividends (excluding distribution of revenue from an investment trust or trust issuing specified beneficiary certificates)<\/p>\n

Statement (tax payment slip) of income tax collected from income of a non-resident\/foreign corporation
\n\u975e
\nVarious types of income paid to a non-resident or a foreign corporation (excluding profit from redemption of discount bonds and consideration for the transfer of listed stocks kept in a specific account for which withholding has been chosen)<\/p>\n

Statement (tax payment slip) of income tax collected from redemption profit
\n\u511f
\nProfit from redemption of discount bonds<\/p>\n

Statement (tax payment slip) of income tax collected from compensation payments for benefits from installment deposits, etc.
\n\u5b9a
\nCompensation money for benefits from installment deposits and monetary awards from deposits offering such awards, etc.<\/p>\n

Statement (tax payment slip) of income tax collected from adjusted amount of income from any listed stock account for which withholding is chosen
\n\u682a
\nConsideration for the transfer of listed stocks kept in a specific account for which withholding is chosen<\/p>\n

\uff08\u4e0a\u8a18\u3000\u56fd\u7a0e\u5e81\uff28\uff30\u3088\u308a\u5f15\u7528\uff09<\/p>\n

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