源泉徴収票 Gensenchoushuuhyou Income statement

[Max]

Coupla queries, as tax time is looming, re side-jobs

Does anyone understand the rules regarding which employers are still obliged to provide an income statement for the tax office?

In the absence of one, how do you prove that tax has already been paid, if it has been? Presumably the tax office treats all income from side-jobs as pre-tax unless there is proof that tax has been paid? Some employers quote payment pre-tax, others post-tax.

Any enlightenment gratefully received.

[zeroshiki]

If a salary is paid, no matter if it's 7-11 or Toyota, they are required to give you this document. You can report a company to the tax office if they refuse to give you a tax withholding statement. In cases where you are an independent contractor instead of an employee then tax is not witheld and you don't need this document.

https://it-trend.jp/electronic_pay_slip ... e/121-0011

[William]

If a salary is paid, no matter if it's 7-11 or Toyota, they are required to give you this document. You can report a company to the tax office if they refuse to give you a tax withholding statement. In cases where you are an independent contractor instead of an employee then tax is not witheld and you don't need this document.

https://it-trend.jp/electronic_pay_slip ... e/121-0011

Isn't there a 10.21% withholding tax when you're an independent contractor (unable to submit "qualified invoice")? I think companies must withhold this tax and pay it on the contractor's behalf, issuing then a 支払調書.

[ChapInTokyo]

If a salary is paid, no matter if it's 7-11 or Toyota, they are required to give you this document. You can report a company to the tax office if they refuse to give you a tax withholding statement. In cases where you are an independent contractor instead of an employee then tax is not witheld and you don't need this document.

https://it-trend.jp/electronic_pay_slip ... e/121-0011

Isn't there a 10.21% withholding tax when you're an independent contractor (unable to submit "qualified invoice")? I think companies must withhold this tax and pay it on the contractor's behalf, issuing then a 支払調書.

That is correct. Generally speaking I believe that the withholding rate is 10.21% for fees below 1 million yen, and 20.42% for amounts in excess of 1 million yen (detailed and upto date info can be found in the pdf linked below).

Withholding Tax Guide - a translation of the 2025 edition of Gensen Choushu no Shikata.
https://www.nta.go.jp/publication/pamph ... pdf/16.pdf

4. Procedure for Withholding from Remuneration/Fees
Certain remuneration/fees paid to a resident or domestic corporation, such as payments for manuscripts,
lecture fees, fees for education/guidance in the arts, sports, or knowledge, remuneration paid to tax
accountants, salespersons’ fees, performance fees, and hostess remuneration, is subject to withholding income
tax and special income tax for reconstruction at a certain rate at the time of payment, which amount is paid to
the tax authorities by the payer of the remuneration/fees.
The scope of remuneration/fees subject to withholding and the calculation method for the amount of tax are
shown in the following table.
Any individual not paying salary, etc. or only paying salaries, etc. to two or fewer domestic employees on a
regular basis does not have to withhold tax (excluding certain payments of remuneration/fees such as
hostess’s remuneration as described in Item 9 of the following table).

[Max]

Terrific to get all these responses - thanks Zero, William, and Chap. So, the 10.21% tax taken from a contractor's payment is nothing to do with the income tax the contractor has to pay. Is this correct?

[ChapInTokyo]

Terrific to get all these responses - thanks Zero, William, and Chap. So, the 10.21% tax taken from a contractor's payment is nothing to do with the income tax the contractor has to pay. Is this correct?

The 10.21% tax withheld will be deductible from the total tax amount that you pay for the year.

[William]

I can’t say for certain how WHT is accounted for alongside other taxes (I'm assuming ChapInTokyo is right), but here’s what I would recommend:

1) The amount deducted for WHT should always appear on the invoices submitted by the contractor.
2) Contractors should ensure they receive the 支払調書 from the company once it becomes available—typically around February of the following year for income earned in the previous year.
3) Contractors should gather all their 支払調書 from various companies and use them when filing their taxes. Or they can visit the tax office directly to get assistance with the process.

[Max]

Terrific to get all these responses - thanks Zero, William, and Chap. So, the 10.21% tax taken from a contractor's payment is nothing to do with the income tax the contractor has to pay. Is this correct?

The 10.21% tax withheld will be deductible from the total tax amount that you pay for the year.

So is the 10.21% automatically deducted every time you do a "gig" job, separate from your main employer?

I do a few side jobs. Company A quotes the fee for a job as what I will actually receive in my bank account. Company B deducts tax - let's call it 10% for convenience. Therefore, if the payment offered is 30k, I receive 30k from Company A, but 27k from Company B.

Could it be that the actual payment from Company A is actually 33k, from which 3k has been automatically deducted?

My overall concern is about being taxed again on income from which tax has already been deducted.

[Max]

If a salary is paid, no matter if it's 7-11 or Toyota, they are required to give you this document. You can report a company to the tax office if they refuse to give you a tax withholding statement. In cases where you are an independent contractor instead of an employee then tax is not witheld and you don't need this document.

https://it-trend.jp/electronic_pay_slip ... e/121-0011

Isn't there a 10.21% withholding tax when you're an independent contractor (unable to submit "qualified invoice")? I think companies must withhold this tax and pay it on the contractor's behalf, issuing then a 支払調書.

That is correct. Generally speaking I believe that the withholding rate is 10.21% for fees below 1 million yen, and 20.42% for amounts in excess of 1 million yen (detailed and upto date info can be found in the pdf linked below).

Withholding Tax Guide - a translation of the 2025 edition of Gensen Choushu no Shikata.
https://www.nta.go.jp/publication/pamph ... pdf/16.pdf

4. Procedure for Withholding from Remuneration/Fees
Certain remuneration/fees paid to a resident or domestic corporation, such as payments for manuscripts,
lecture fees, fees for education/guidance in the arts, sports, or knowledge, remuneration paid to tax
accountants, salespersons’ fees, performance fees, and hostess remuneration, is subject to withholding income
tax and special income tax for reconstruction at a certain rate at the time of payment, which amount is paid to
the tax authorities by the payer of the remuneration/fees.
The scope of remuneration/fees subject to withholding and the calculation method for the amount of tax are
shown in the following table.
Any individual not paying salary, etc. or only paying salaries, etc. to two or fewer domestic employees on a
regular basis does not have to withhold tax (excluding certain payments of remuneration/fees such as
hostess’s remuneration as described in Item 9 of the following table).

I have never knowingly received a 支払調書. Is it something the company is supposed to send automatically, or do you have to request it, and what is the difference between it and a 源泉徴収票?

[adamu]

I believe 源泉徴収票 is given to employees where the employer deducts income tax and insurance premiums from salary.

支払調書 Is given to contractors when they payer deducts income tax from the amount paid (I'm not familiar with this concept, just going from the thread and a bit of searching).

I've done a couple of side gigs for IT companies, they never deducted income tax or issued me with a 支払調書. I just declared the full amount I got on the tax return.