Denial of Tax-withholding Certificate

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Advice: According to Clause 1 of article 226 of the income tax law, “All employers must , upon determining the amounts of wages to be paid to employees for the year, issue 2 copies of the tax-withholding certificate by January 31st of the following year, in the case of resignation, certificates shall be issued within one month following the final working day. One copy must be to the tax minister and the other must be sent to the taxpayer. Under clause 6 of article 42 of Japanese income tax law, violators of the income tax law are subject to penalties.

By the power of this provision, it is possible to submit a “Failure to issue tax-withholding certificate form” or a “Gensen-chou-shuu-hyou-fukoufu-no-todoke-desho” to the tax office that holds jurisdicton over the employer. The tax office will then, by phone or in writing, request that the employer issue the tax-withholding certificate forms, but no legal force is applied.

If despite the tax office’s requests for issuance of the tax-withholding certificate the employer still refuses to issue one, the combination of the duplicate copy of the “Gensen-chou-shuu-hyou-fukoufu-no-desho” that was sent to the tax office, a form that details the history of the employer’s failure to issue tax-withholding certificates, together with past salary statements will usually be sufficient to take the place of an actual tax-withholding certificate.

This article was originally aired on ZIP FM’s Global Voice in December 2006.

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