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Commentary

1.3 Key reporting requirements and deadlines

Japan

The provision of a pay slip is mandated by law (Income Tax Act, Art 231). This can be in electronic form if the employee agrees in writing. It must detail the amount paid, withheld and other necessary information.

Withheld amounts are remitted by the withholding agent to the local tax office in which the employer is located on the date of payment of the salary, etc. The NTA has provided

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