Withholding Tax Payment Methods
Monthly withholding tax payment methods and the biannual special exception.
Withholding Tax Payment Methods
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Year-End Tax Adjustment Overview
What year-end tax adjustment is and who it applies to.
Documents Required for Year-End Tax Adjustment
List of declarations and certificates to collect from employees for year-end adjustment.
Basic Deduction and Employment Income Deduction
How basic deduction and employment income deduction are calculated.
Dependent Deduction Eligibility and Amount
Eligibility and amounts for dependent deductions (children, parents, etc.).
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Withholding Tax Certificate (Gensen Choshu Hyo)
Creating and distributing withholding tax certificates after year-end adjustment.
Furusato Nozei One-Stop Exception and Year-End Adjustment
How furusato nozei (hometown tax) one-stop exception interacts with year-end adjustment.
Difference Between Spouse Deduction and Special Spouse Deduction
How spouse deduction and special spouse deduction differ in eligibility and amounts.
Spouse Deduction and Special Spouse Deduction
How to calculate spouse deduction and the special spouse deduction.
Reconstruction Special Income Tax
How the reconstruction special income tax is applied to withholding tax.
How to Calculate Income Tax Withholding
How to calculate monthly income tax withholding using the tax table.