When Do You Receive Your Withholding Tax Statement (Gensen Choshuhyo)?

Generally, you receive the withholding tax statement together with your December payslip.

When making a furusato nozei (hometown tax) donation, knowing your income for that year is very important in order to donate right up to the limit.

For example: deduction simulations and calculation methods offered by furusato nozei sites.

To know the details of your income, looking at the withholding tax statement is the reliable way.

What is a withholding tax statement?

The withholding tax statement is the document that records "the amount of salary and so on paid to you by the company over the year" and "the amount of income tax already paid."

When full-time employees receive it

Full-time employees receive the withholding tax statement in December. Generally, you receive it together with your December payslip.

The income tax for January 1 to December 31 recorded on the statement is calculated during the year-end tax adjustment, which is why the statement is also prepared and distributed in December.

When public servants receive it

Public servants receive the withholding tax statement in January, after the new year. However, some national public servants may receive it during December. Generally, public servants seem to receive it later than full-time employees.

When part-time workers receive it

There are two timings for part-time workers: "together with the December payslip, the same as full-time employees," and "on leaving, when resigning outside year-end." You receive the statement from the company at one of these timings.

When leavers receive it

Leavers receive the withholding tax statement, quite literally, when they leave. A statement is issued even when you leave partway through the year. However, since it's issued after you leave, it's generally posted to your home.