源泉徴収票 (Gensen Chōshūhyō): Japan's Withholding Tax Slip

Who receives it

Anyone who receives wages in Japan, full-time employees, part-timers, and arubaito staff, gets one. If you quit or were let go mid-year, that employer still issues a slip for the portion they paid. If you work two jobs, you receive one slip from each workplace. People receiving public pensions get a separate 公的年金等の源泉徴収票 (withholding slip for pension income). If you are paid as a contractor rather than as an employee, you may instead receive a 支払調書 (payment record), which is a different document.

What to do

1. 1Check that your name, address, the payer (employer) name, and the year printed at the top all match your situation.
2. 2Look at the 支払金額 and 源泉徴収税額 boxes and confirm the figures are printed and roughly match the yearly totals on your payslips.
3. 3If you changed jobs during the year, hand the slip from your former employer to your current employer so they can include it in the 年末調整 (year-end adjustment).
4. 4If you need or want to file a 確定申告 (income tax return), for medical expense deductions, side income, a first-year housing loan deduction, and similar, keep this slip beside you while preparing the return.
5. 5Store the original, plus a copy, with your other tax papers so it is ready for visa renewal, loan screening, or childcare applications.

About the deadline

There is no payment deadline on a 源泉徴収票, because it is not a demand for money. Two other timings matter. First, the issuing side: employers are generally required to give you the slip by the end of January following the year covered, and to people who left the company normally within about a month of leaving. If nothing has arrived after the end of January, ask your employer's payroll section. Second, if you have to file a tax return, the filing period applies. The National Tax Agency announces that period each year; it usually runs from mid-February to mid-March. The exact dates are on the NTA website and on any notice mailed to you by your tax office (税務署).

Common misunderstandings

Is this a tax bill? Do I owe money?

No. The 源泉徴収票 only certifies tax that has already been deducted from your pay. There is no payment slip and no bank transfer details attached. File it away; nothing is due.

Why is 支払金額 much larger than what actually reached my bank account?

支払金額 is your gross pay before income tax, social insurance premiums and resident tax are taken out, so it will never match your take-home pay. The income tax withheld appears separately in 源泉徴収税額, and social insurance premiums in 社会保険料等の金額.

Does receiving this mean I must file a tax return?

Usually not. If you had one employer and they completed the 年末調整 (year-end adjustment) for you, your tax is already settled. Filing may be required or beneficial if you have side income, wages from more than one company, medical expense or first-year housing loan deductions, or if you left a job mid-year with no year-end adjustment. If you cannot tell which case applies to you, ask your local tax office (税務署) or a licensed tax accountant (税理士), only they can advise on your individual situation.

I lost it. Can I get a replacement at city hall?

City hall cannot issue it. Only the employer who paid the wages can, including a former employer, so contact their payroll or HR section and ask for 再発行 (reissue). If the company no longer exists, consult the tax office. The 課税証明書 or 所得証明書 (tax/income certificates) available from city hall are different documents, but are often accepted as proof of income instead.

Other documents

• ふるさと納税 受領証明書: Japan Furusato-Nozei Receipt & One-Stop Documents Explained
• 自動車税・軽自動車税 納税通知書: Japan's Annual Car Tax Notice
• 住民税 納税通知書: Japan Resident Tax Payment Notice Explained
• Notice from the 税務署 About 確定申告: What to Do
• 固定資産税 納税通知書: Japan's Property Tax Bill Explained