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Employer Filing Requirements

boojitsu

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Hello,
I am an American researcher and was looking into employer obligations in Japan to file worker/employee/contractor reports. The American equivalents are W-4, W-2, and 1099.
The W-4 is for employees to tell the employer how much to withhold in terms of tax or legal obligations.
The W-2 is for employers to send to to their employees and summarizing how much the employee earned, how much taxes were withheld, and how many contributions they made to things like Social Security.
The 1099 is a form often used to report the payments made by a company to an independent contractor (this is delivered to both the independent contractor and the government).
Are there Japanese equivalents of these forms that are used by companies in Japan? If so, what are they called and is there somewhere I can download a copy?
Thank you for any assistance!
Regards,
Boojitsu
 
the w-4 is for employees to tell the employer how much to withhold in terms of tax or legal obligations.

給与所得者の扶養控除等(異動)申告書

the w-2 is for employers to send to to their employees and summarizing how much the employee earned, how much taxes were withheld, and how many contributions they made to things like social security.

源泉徴収票

the 1099 is a form often used to report the payments made by a company to an independent contractor (this is delivered to both the independent contractor and the government).

支払調書
 
I'm not sure if these are equivalent to American W-4, W-2 and 1099, but after reading your post they are what came to my mind:

(1) 源泉徴収票 Gensen choushuu hyou (Tax Withholding Certificate)
It is a form to certify the amount paid (payroll, pension, retirement bonus, fee, etc.) by a business proprietor (incl. employer) to an individual (including employees) from which income tax was deducted.
It's mandatory for business proprietors to issue it and submit to the tax office as well as to the individual under Income Tax Act (article No. 226)

National Tax Agency Japan
国税庁
About Tax Withholding (pdf)
国税庁ホームページリニューアルのお知らせ|国税庁
Tax Withholding Certificate form (pdf)
国税庁ホームページリニューアルのお知らせ|国税庁

(2) 給与支払い報告書 kyuuyo siharai houkokusho (payroll report)
Employers have to submit the report on the payment made to each of their employee to the municipality (city, town, or village) where the individual is residing under the Local Tax Act.
Based on this report, resident tax is levied.

Payroll Report (pdf, on the left)
http://www.city.kasugai.lg.jp/dbps_data/_material_/localhost/12500/t1253000/200_Kojin/H22kyuhou.pdf
 
 
Thanks everyone for your help and the links provided. This is exactly what I was looking for

Regards,
Boojitsu
 
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