Overview

Filing period to submit salary payment reports to the municipality of each employee's residence (as of January 1), covering all compensation paid during the previous year. Used to calculate individual resident tax (住民税).

Schedule

Applicability

• Applicable to: Kabushiki Kaisha (KK), Godo Kaisha (GK), Individual
• Requires paying salaries

Filing is required for all employees who received compensation, regardless of employment type — full-time, part-time, temporary, contract, or officers/directors. This includes employees who retired during the year. An exception exists for retired employees whose total annual compensation was ¥300,000 or less, but some municipalities still require filing for these individuals, so it is safest to file for everyone. Electronic filing via eLTAX or optical disc is mandatory when the employer submitted 100 or more Withholding Tax Slips (源泉徴収票) to the tax office in the year before last. Starting from January 2027 (令和9年), this threshold will be lowered to 30 or more. Special collection (特別徴収 — employer withholds resident tax from salary) is the default. If ordinary collection (普通徴収 — employee pays directly) is needed for specific employees, an Ordinary Collection Transfer Reason Form (普通徴収切替理由書) must be attached with a valid reason.

Authority

Filing Methods

Additional Details

This system requires employers to report details of all salary, wages, and bonuses paid during the previous calendar year (January 1 through December 31) to the municipality where each employee resides. Municipalities use these reports to calculate individual resident tax. The report consists of two parts: the Summary Sheet (総括表 / Form No. 17) and Individual Detail Sheets (個人別明細書 / Form No. 17 Supplementary), with one detail sheet per employee. The individual detail sheet is nearly identical in content to the Withholding Tax Slip (源泉徴収票), but is filed with the municipality rather than the tax office. If employees reside in multiple municipalities, a separate Summary Sheet must be prepared for each municipality, and reports must be submitted to each one. Using eLTAX's unified electronic submission (電子的提出の一元化), employers can create and submit both the Salary Payment Report (to municipalities) and Withholding Tax Slips (to the tax office) in a single operation, with data automatically routed to the correct recipients.

Penalties for Non-Compliance

Failure to file without just cause, or filing with false information, may result in imprisonment of up to 1 year or a fine of up to ¥500,000 (Local Tax Law Article 317-7). If salary payment reports are not submitted, employees' resident tax may not be correctly assessed, potentially resulting in lump-sum back-charges to employees later.

Legal Basis