Overview

Monthly payment deadline for income tax withheld from salaries. Due by the 10th of the following month.

Schedule

Every month on the 10th (or next business day)

Applicability

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

Authority

Filing Methods

Additional Details

When paying salaries, bonuses, retirement allowances, or professional fees (to tax accountants (税理士), lawyers (弁護士), etc.) subject to withholding, the payer must deduct income tax (and Special Reconstruction Income Tax (復興特別所得税)) at the time of payment and remit it to the government by the 10th of the following month. Payment can be made at the local tax office or a financial institution. Electronic payment via e-Tax direct debit or internet banking is also available.

Penalties for Non-Compliance

Failure to remit withheld income tax by the deadline may result in: • Non-payment surcharge (不納付加算税, Art. 67): 10% of unpaid tax. Reduced to 5% if paid voluntarily before tax office notice. Waived if paid within 1 month and no delinquency in the prior year. • Delinquent tax (延滞税, Art. 60): 2.4%/year for the first 2 months, 8.7%/year thereafter (Reiwa 7 special rates). • Criminal penalty (所得税法 Art. 240): Intentional non-remittance of withheld tax is punishable by up to 10 years' imprisonment and/or a fine of up to ¥2 million.

Legal Basis