{"id":59,"date":"2014-01-27T07:55:24","date_gmt":"2014-01-26T22:55:24","guid":{"rendered":"http:\/\/tsujitax.com\/accounting\/?p=59"},"modified":"2014-01-27T07:55:24","modified_gmt":"2014-01-26T22:55:24","slug":"2-procedure-for-withholding-from-employment-income","status":"publish","type":"post","link":"http:\/\/tsujitax.com\/accounting\/2-procedure-for-withholding-from-employment-income\/","title":{"rendered":"2. Procedure for Withholding from Employment Income"},"content":{"rendered":"<p>The process of withholding from employment income paid to residents is broadly divided into the process of withholding from monthly (daily) salary and bonuses, etc., and the year-end adjustment process at the end of the year. The key points to consider here are: (1) the scope of taxable employment income, (2) the requirements for the application of various deductions, such as exemptions for spouses and dependents, and (3) how to use the tax amount table and the methods for specific tax amount calculations.<br \/>\n(Note) The definitions of resident and non-resident are unrelated to nationality or residence (visa) status. An alien worker having a domicile in Japan or a continuous residence in Japan for 1 year or more is subject to withholding as a resident.<\/p>\n<p>\uff08\u4e0a\u8a18\u3000\u56fd\u7a0e\u5e81\uff28\uff30\u3088\u308a\u5f15\u7528\uff09<\/p>\n<div><strong>CONTACT US<\/strong><\/div>\n<div>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f13-o1\" lang=\"en-US\" dir=\"ltr\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/accounting\/wp-json\/wp\/v2\/posts\/59#wpcf7-f13-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"13\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"5.9.8\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f13-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/div>\n<p>Your name (\u5fc5\u9808\uff09\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n<\/p>\n<p>Your e-mail (\u5fc5\u9808\uff09\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p>Your subject\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-subject\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-subject\" \/><\/span>\n<\/p>\n<p>Your message\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"\u9001\u4fe1\" \/>\n<\/p><p style=\"display: none !important;\" class=\"akismet-fields-container\" data-prefix=\"_wpcf7_ak_\"><label>&#916;<textarea name=\"_wpcf7_ak_hp_textarea\" cols=\"45\" rows=\"8\" maxlength=\"100\"><\/textarea><\/label><input type=\"hidden\" id=\"ak_js_1\" name=\"_wpcf7_ak_js\" value=\"56\"\/><script>document.getElementById( \"ak_js_1\" ).setAttribute( \"value\", ( new Date() ).getTime() );<\/script><\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The process of withholding from employment income paid to residents is broadly divided into the process of wit&#8230; <a class=\"read-more-button\" href=\"http:\/\/tsujitax.com\/accounting\/2-procedure-for-withholding-from-employment-income\/\">Read more &gt;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_jetpack_memberships_contains_paid_content":false},"categories":[4],"tags":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/posts\/59"}],"collection":[{"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/comments?post=59"}],"version-history":[{"count":1,"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/posts\/59\/revisions"}],"predecessor-version":[{"id":60,"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/posts\/59\/revisions\/60"}],"wp:attachment":[{"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/media?parent=59"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/categories?post=59"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/tsujitax.com\/accounting\/wp-json\/wp\/v2\/tags?post=59"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}