Overview

Withholding tax can be paid at the counter of banks, credit unions, and post offices (Japan Post Bank) using the tax payment slip (所得税徴収高計算書, also called 納付書). Payment slips can be obtained from the tax office or downloaded from the NTA website. Payment is made in cash or by check at the counter — this is not an automatic debit from your account. Alternatively, e-Tax offers direct debit (ダイレクト納付) and internet banking payment options, eliminating the need to visit a financial institution. The NTA recommends using e-Tax for payments.

How to use

• Fill in the tax payment slip (所得税徴収高計算書) with payment month, number of employees, total payments, and tax amount • Monthly payment slips and semi-annual (special provision) slips are different forms • Bring the completed slip and payment to a financial institution counter (bank, credit union, post office) • Payment can also be made at the tax office counter • Deadlines: 10th of the following month for monthly payments; July 10 and January 20 for semi-annual • Payment slips can be requested from the tax office or downloaded as PDF from the NTA website

Related dates