Notification of opening, relocating or closing a salary payment office is due within one monthWhen a shop hires people, it must tell the tax office within one month
When you open, relocate or close an office that handles salary payments, you must submit a notification to the head of the competent tax office within one month of the date of the event. It can be filed through e-Tax or on paper, and the filer is the payer of the salaries.
- 1. Event occursA salary payment office is opened, relocated or closed
- 2. Prepare the formPrepare it in the e-Tax software or on paper
- 3. SubmitSubmit it to the competent tax office (for a relocation, the one before the move)
- 4. DeadlineWithin one month of the date of the event
Key points
- The deadline is within one month from the date the office was opened, relocated or closed.
- File with the tax office that has jurisdiction over the location of the salary payment office. In the case of a relocation, file with the tax office that had jurisdiction before the move.
- The filer is the salary payer that opened, relocated or closed the salary payment office.
- File by preparing and submitting through the e-Tax software, or by preparing it on paper and submitting it to the tax office. First-time e-Tax users must obtain a user identification number.
- Tax offices are closed on Saturdays, Sundays, public holidays and from December 29 to January 3. The guidance says that a submission made before closing time, even outside reception hours, is treated as processed that day.
What to do in practice
- When you hire staff or open a branch, put the one-month deadline from the opening date on your calendar and submit the notification.
- When relocating or closing an office, do not forget to file with the tax office that had jurisdiction before the move.
When a company or shop creates a new place where it pays employees, moves it, or closes it, it must let the tax office know within one month, on paper or over the internet. The one who files is the company or shop that pays the salaries.
- ○Applies: You set up a new office that pays salaries
- ○Applies: You moved an office that pays salaries
- ○Applies: You closed an office that pays salaries
- ×Does not apply: It is fine to file after a month has passed
Points
- When you create, move or close a place where salaries are paid, you tell the tax office.
- The deadline is within one month of that event.
- You can tell them over the internet or on paper.
What the words mean
- Notification
- Telling a government office about a certain event.
- Competent tax office
- The tax office in charge of the area where that place is.
- National Tax Agency (NTA): NTA: A2-7 Notification of opening, relocating or closing an office that pays salaries
This article summarizes and explains materials published by government agencies and is not advice on any individual case. Rules can change, so for actual procedures and decisions always check the latest original materials and consult professionals such as tax accountants or labor and social security attorneys. English, Simplified Chinese and Traditional Chinese versions are translations prepared from the Japanese articles for convenience. If anything differs, the Japanese text and the original source take precedence.