Quick answer
This is the 源泉徴収票 (gensen chōshū-hyō, withholding tax statement) issued by your company — a certificate of your salary income for the year and the income tax already withheld from it. It is usually issued after 年末調整 (nenmatsu chōsei, year-end adjustment) or when you leave the company. It is commonly used for filing a tax return (確定申告, kakutei shinkoku), changing jobs, loans, and other procedures. For fields you cannot read, refer to the National Tax Agency's explanations or ask your company / tax office.
What this document is
The 源泉徴収票 is the "給与所得の源泉徴収票" (kyūyo shotoku no gensen chōshū-hyō, withholding tax statement for employment income) that your employer is legally required to issue. It summarizes the total salary paid to you for the year and the income tax already withheld. Common uses:
- 確定申告 (final tax return): serves as proof of income and tax already paid when you file a return yourself.
- Changing jobs: your new company may need it when doing your 年末調整 (year-end adjustment).
- Various procedures: whenever proof of income is required, such as for loans, visas, or benefits.
Common fields on the document
- 支払金額 (shiharai kingaku) — total salary paid for the year (annual income).
- 給与所得控除後の金額 (kyūyo shotoku kōjo-go no kingaku) — amount after deducting the employment income deduction.
- 所得控除の額の合計額 (shotoku kōjo no gaku no gōkei-gaku) — total of the various income deductions.
- 源泉徴収税額 (gensen chōshū zeigaku) — income tax already withheld.
- 社会保険料等の金額 (shakai hokenryō-tō no kingaku) — amount of social insurance premiums and similar.
- 支払者 (shiharai-sha) — the payer (your company).
What you need to do
- When you receive it, check that the 支払金額 (total salary paid) and 源泉徴収税額 (tax withheld) look reasonable.
- Keep it safe for when you need it for a tax return (確定申告), a job change, or other procedures.
- If you lose it, ask your company to reissue it.
- If you have questions about the calculations or about whether you need to file a return, ask your company or the tax office, or refer to the National Tax Agency's explanations.
Possible deadlines / where the amounts are
- Deadline: the 源泉徴収票 itself has no payment deadline; but if you need to file a 確定申告 yourself, tax returns have a filing period — follow the National Tax Agency for the official dates.
- Amounts: see 「支払金額」 for your annual income and 「源泉徴収税額」 for the tax already withheld.
Which official body to check with when unsure
Issuing and reissuing the document is the responsibility of your company (the 支払者, payer); for official rules on tax filing, withholding, and 年末調整, rely on the National Tax Agency (国税庁, Kokuzei-chō) and your local tax office (税務署, zeimusho). Official explanations take precedence over any third-party interpretation.
Common Japanese terms
- 源泉徴収票 (gensen chōshū-hyō) — withholding tax statement
- 支払金額 (shiharai kingaku) — total salary paid (annual income)
- 源泉徴収税額 (gensen chōshū zeigaku) — income tax already withheld
- 年末調整 (nenmatsu chōsei) — year-end adjustment
- 確定申告 (kakutei shinkoku) — final tax return (filed yourself)
- 社会保険料 (shakai hokenryō) — social insurance premiums