Statutory Reports
法定調書
Overview
Statutory reports (法定調書) are documents that must be submitted to the tax office as required by the Income Tax Act and other laws. Key documents include the Withholding Tax Certificate (給与所得の源泉徴収票), the Statutory Documents Summary Table (法定調書合計表), and the Salary Payment Report (給与支払報告書). All are due by January 31 each year. This includes issuing withholding certificates to employees and submitting salary reports to municipal offices.
Key things to know
• The submission deadline is January 31 • Withholding certificates are issued to employees and also submitted to the tax office • Salary payment reports are submitted to the municipality of each employee's residence • The summary table reports annual totals of withheld taxes • Electronic submission via e-Tax and eLTAX is available