Overview

For employers with fewer than 10 employees receiving salary, withholding tax payments can be consolidated from monthly into semi-annual payments: January–June due by July 10, July–December due by January 20. Even single-person companies must pay monthly withholding tax on officer remuneration (役員報酬) by default — this provision significantly reduces administrative burden.

Schedule

Event-triggered: No fixed deadline (can apply anytime; deemed approved by end of month following submission; effective 2 months after filing)

Applicability

• Applicable to: Kabushiki Kaisha (KK), Godo Kaisha (GK)

Authority

Filing Methods

Additional Details

The special payment period is available to withholding tax agents with fewer than 10 regular salary recipients. Once approved, withholding tax payments follow this schedule: • January–June payments → due by July 10 • July–December payments → due by January 20 of the following year If the tax office does not notify you of approval or rejection by the last day of the month following submission, the application is deemed approved. If the number of salary recipients reaches 10 or more, you must file a separate notification of loss of eligibility (源泉所得税の納期の特例の要件に該当しなくなったことの届出書).

Legal Basis