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💴 | Is it necessary to file a tax return even for a student part-time job?What if I have a hangover?


Is it necessary to file a tax return even for a student part-time job?What if I have a hangover?

If you write the contents roughly
A "salary statement," "withholding slip," "receipt," etc. are required to prepare the final tax return.

Some of the students said, "I am doing an internship while working part-time at a restaurant", "Part-time job at a convenience store and Affili ..." → Continue reading

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Wikipedia related words

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Salary(Kyuyo,British: salary, Salary)Employment contractOn the basis ofemployerからEmployeePaid regularly to,The laborConsideration forRemuneration..As a similar wordwageBut there isLabor Standards ActIs the term.


Ancient roman words salariu

Ancient roman words salarium Related to employment and provided to soldierssalt(Salt), but the exact relevance has not been clarified. Most influential is that the word Soldier is the Latin word sal dare (to give salt). Also a Roman historianGaius Plinius SecundusIt is,Prinius MuseumAt "[I]n Rome.. .The soldier's pay was originally salt and the word salary derives from it...".[1]It is said that it comes from "seawater".

Other,soldier Was used to pay soldiersSolidus Gold Coinmeans to buy salt, derived from (solidus) salarium There is also a theory that[2].


In the feudal period (from the Kamakura period to the Muromachi period), the land and peasant were given by the lord. From the Warring States Period to the Edo PeriodIshitaka(Stone (unit)) In which rice is given instead of salary, and the method of converting the province into rice has become general.


Income tax lawThen in Article 28,Employment incomeIs defined as "income related to salary, salary, wage, annual fee, bonus, and salary having these characteristics."salary"Salary" has a wider range than ".Civil servantThe compensation for his work is also called salary.

Salaries are classified into taxable salaries and tax-exempt salaries depending on whether they are taxable.income taxThis is an important category when calculating the amount. There are also classifications of "fixed salary" and "variable salary" depending on whether or not a fixed amount is paid each time. (Fixed salary may fluctuate for reasons such as a raise.Standard monthly fee,Revised from time to timeSee also ) The total amount of salary is determined by adding the fixed salary and the variable salary and subtracting the salary for the non-working part (no-work no-pay principle). That is,In determining salary, the actualworking timeTo know exactlyBecomes important.

Notification of establishment of salary payment office, etc.

Company,Sole proprietorWhen etc. start paying salary (except when notifying the opening of a private business)Notification of establishment of salary payment officeMust be submitted to the competent tax office[3].. (Article 230 of the Income Tax Act)

Besides this,Labor Standards Inspection Office,Public Employment Security Office,Pension officeThere is also a notification to[4].

Withholding tax, etc.

Those who have paid must submit the following for the previous year's salary payment by January 1 (with exceptions)[5]).These two types of documents are in roughly the same format.Withholding slipWill also be delivered to salary recipients.


Generally, many companies issue wage (salary) statements (so-called salary statements (books)) to workers every time wages are paid.Labor Standards ActThis rule does not stipulate the obligation to issue pay slips, but if paying wages by transfer to a financial institution, pay pay slips should be issued.Administrative guidanceIs being carried out (September 10, 9, No. 10).

Income tax lawIt is obligatory to deliver pay slips (Article 231 of the Income Tax Act, Article 100 of the Enforcement Regulation of the Income Tax Act)[6]),Health insurance-Welfare pension insurance-employment insurance When deducting each insurance premium ofStatementIs obliged to issue (Health insurance lawArticle 167 paragraph 3,Welfare Pension Insurance ActArticle 84 paragraph 3,Labor Insurance Collection Act(Article 31(1)) Actually, these payments/deductions may be collectively stated on the pay slip.PracticeHas become. However, since the number of working hours is often not entered in general salary statements, unless salient items are covered by law, a salary statement must be issued.Wage book(Labor Standards Law, Article 109) cannot be replaced.

Payment Method

eachCompanyWhat kind of salary system doesLabor regulationsInPay system(Wage system).EmployeeCan also know the salary system by referring to the salary details. Salary statementBasic salaryIt is made up of salary items such as and various allowances. The document that describes the salary details is called the salary statement. The specific salary calculation method (salary calculation) is determined by the salary rules of each company.

The Labor Standards Act governs the principle of paying full wages in salary calculation, and even in the case of fractional processing, the regulation is applicable. But,Insurance fee,income taxEtc.taxIs deducted from salary based on the basis of each law (Deduction) Is allowed (Tax withholding,Payroll taxreference). Also, under the Labor Standards Act,協定Depending on the deduction (agreement deduction).In contrast to the nominal salary, the salary actually paid to employees is commonly referred to as "Take home".

As for the method of paying salaries, it is necessary to stipulate the employment rules if each company has an obligation to create employment rules under the Labor Standards Act. Payment forms include daily payment, daily salary, monthly salary, monthly salary,annual salaryAnd so on.Labor Standards ActIn accordance with Article 24, "Five Principles of Wage Payment", payment must be made at least once a month on one fixed day.

According to the law, the payment method iscurrencyThe principle is direct delivery by (principle of currency payment).bankTransfer to a financial institution account (salary transfer) is an exceptional measure in the legal sentence,Worker's individual consentIt is illegal unless there is (Labor Standards Law Enforcement Regulations Article 7-2 paragraph 1).

Payroll transfers are the mainstream in large companies. SMEs and partsPart-time jobIn some cases, payment is made by hand.

government officialIn 1974, the transfer to a financial institution account was started, and after a period of cash handing and transfer combined use For each ministry based on "Toward" (March 49, 2003 each nation ministry informatization management liaison meeting decision)Promotion of full salary transfer paymentIn addition, in February 2004, the "e-Japan Strategy II Acceleration Package" (February 16, 2 Advanced Information and Communication Network Society Promotion Strategy Headquarters Headquarters) Promote full-scale transfer of salaries for civil servants, with the cooperation of staff, and by the end of 16, except for areas where full-transfer is difficult, such as mountains and remote areas.In principle, aim at 100% implementation in each administrative bodyAt the same time, the implementation status of each administrative organization will be regularly followed up. And will further promote full salary transfer payment.[7].. In addition,Yomiuri ShimbunIn an article on September 2005, 9, "Ministry of AgricultureAccording to the Ministry of Agriculture, Forestry and Fisheries, the high handing over rate was the data from half a year ago, and the current rate (as of September 2005) is almost 9%. I argue."[8].

Salary trends

Corporate Enterprise Statistics SurveyAccording to the figures, all industries (excluding financial insurance industry) and employee salaries of all sizes are1960From (3.1 trillion yen)1995(146.8 trillion yen) for 35 consecutive years. However, after that, the growth slowed down and decreased,2012Currently, it has fallen to 128.2 trillion yen. Also, until the mid-1990sOrdinary profitEmployee salaries were increasing regardless of the trend, but in recent years, ordinary income has been increasing and employee salaries have been decreasing (ordinary income was 2003 trillion yen from 2012 to 10). However, the employee salary has decreased from 36.2 trillion yen to 48.5 trillion yen).[9].

According to,1949From (0.2 trillion yen)1997(211.5 trillion yen) for 48 consecutive years. However, after that, the growth slowed down and decreased,1998From (211.2 trillion yen)2006(195.4 trillion yen), decreasing for 8 consecutive years.2012Currently it has fallen to 185.9 trillion yen[10].

Salary index

Legal salary

salary(Cyury) iswageIt is often used synonymously with (Labor Standards Law, Article 11), but has the following meaning in law.

Salary under civil law
Workeras well as the Entertainer OfwageAgainst continuousemploymentStand in a relationshipEmployerRemuneration for (Civil Code, Article 174, Paragraphs 1 and 2). Or, compensation for employees as family laborers (Article 308 of the Civil Code).
Salary under the Local Public Service Act
Local governmentIs paid to the head of the company and its assistants (excluding specialists) and other fixed staffSalaryOf the basic salary excluding various allowancessalaryThat is, the amount and payment method must be determined by ordinance (Local Autonomy Law Article 204, Local Public Employee Law Article 24).
Salary under the Sailor Law
SailorOf the remuneration paid to, the basic fixed salary (Article 4 of the Sailor Law).

An industry that is exclusively owned by one company, but who is not hired to receive a reward for continuously providing services (Professional athlete,entertainerReceived)Remuneration(guarantee) Is often expressed as "salary." However, from a legal point of view, these areMisuseIs.In addition, the type of withholding slip issued to salary earners is used in parallel with bonuses such as "salary / bonus", and the combination of salary and bonus is expressed as salary.


In the US, payment is twice a month every weekend. Long time agocheckPayment was common[11]However, bank transfer and salary details are increasing in modern times.

People with annual income of $1 (dollar-a-year men)

During the war
World War I,Second World WarDuring the war, executives of governments and companies that worked for the US government(English edition)Worked at. This was due to the fact that U.S. law didn't allow unpaid volunteers to be hired by the government, so they had to pay a nominal $1.[12].. This made the relationship to be hired by the government only nominally[13].. There are about 1,000 people who became employees in this relationship in World War I alone.[14].
The person who was famous for being hired first wasTheodore RooseveltPolitician who worked underGifford Pinshawso,United States Department of AgricultureWas served to[15].. Investors were first hired in the private sectorBernard Baruchで[16]Became the Director of the War Industry BureauMilitary industry complexSeized the real power of.
20-21st century peacetime
Film Actor and Former Governor of CaliforniaArnold Schwarzenegger, Mayor of New YorkMichael bloombergWorked with a $1 annual income as a pose to turn around a constrained local government such as a voter terrorist attack and a financial crisis.
Show loyaltyHead huntingBy another reward, which indicates that you do not need to raise the reward for the measuresTax avoidanceYes, there is a reason that the compensation obtained from own stock instead of salary contributes to the company. As an example, software companiesOracleCEO and founder ofLarry EllisonMay have earned over $7,700 million in non-basic salaries, such as[17].


[How to use footnotes]
  1. ^ Plinius Naturalis Historia XXXI
  2. ^ http://www.etymonline.com/index.php?search=salary
  3. ^ [Procedure Name] Notification of opening, relocation, or abolition of salary payment office, etc.|National Tax Agency
  4. ^ Notification documents required after the establishment of a corporationYayoi Entrepreneur Support Project (delivered on January 2016, 1)
  5. ^ No.7411 Submission range and number of submissions of "Withholding tax of salary income"|National Tax Agency
  6. ^ Therefore, if the worker declares that the pay statement is not issued,Labor Standards Inspection OfficenotTax officeWill be declared to.
  7. ^ A statement by the House of Representatives, Mr. Akira NagatsumaHouse of Representatives, dated March 2004, 16
  8. ^ "Regarding the situation of full transfer of salary of Ministry of Agriculture, Forestry and Fisheries staff (preliminary value)" (Press Release), Ministry of Agriculture, Forestry and Fisheries, (April 2007, 9), https://web.archive.org/web/20070424211210/http://www.maff.go.jp/www/press/cont2/20050927press_1.html 
  9. ^ Ministry of Finance "Corporate Enterprise Statistics Survey"
  10. ^ National Tax Agency "Statistical Survey on Actual Situation of Private Salaries"
  11. ^ "Current status and new trends of the wage system in the United States" Kazuo Takeuchi March 1994 Tokyo Keizai University Journal No. 3
  12. ^ "31 US Code § 1342 – Limitation on voluntary services”. Legal Information Institute. As of March 2014, 3オ リ ジ ナ ルMore archives.2014/3/19Browse.
  13. ^ “How World War I Transformed Washington”. POLITICO Magazine. オ リ ジ ナ ルArchived as of October 2018, 3.. https://web.archive.org/web/20180320105510/https://www.politico.com/magazine/story/2014/08/washington-dc-world-war-one-109822 2018/3/19Browse. 
  14. ^ "One Dollar a Year Men May Lose Two Months' Pay Because of Tax". Sacramento Union — California Digital Newspaper Collection (September 1919, 3). 2018/3/19Browse.
  15. ^ (English) The Independent. Independent Publications, incorporated. (1918). オ リ ジ ナ ルArchived as of April 22, 2018.. https://books.google.com/books?id=gYgeAQAAMAAJ&pg=RA1-PA16&dq=%22dollar+a+year%22+men&hl=en&sa=X&ved=0ahUKEwjCpt7ShPzZAhWJzlMKHcMqA80Q6AEIQzAF#v=onepage&q=%22dollar%20a%20year%22%20men&f=false 
  16. ^ “The Century-Long History of Tapping Wall Street to Run the Government” (English). Smithsonian. https://www.smithsonianmag.com/history/century-long-history-tapping-wall-street-run-government-180962146/ 2018/3/20Browse. 
  17. ^ Brush, Michael (January 2012, 1). “The myth of the $ 1 CEO – 1 – executive compensation –". . MSN.As of August 2013, 6オ リ ジ ナ ルMore archives.2013/1/2Browse.

Related item

Withholding slip

Withholding slipWhat is (Gensenchoshuhyo)?Legal recordIs one of theJapanAtSalary-Retirement allowance-Public pensionThe person who pays, etc.Tax withholding officialincome taxA document certifying the amount.All 3 types.May 1untilTax officeIt must be submitted to and delivered to the person who received the payment.In association with,MunicipalityWith documents to be submitted toSalary payment reportand so on.


Withholding slipIncome tax lawAccording to the provisions of Article 226, as a general rule, those who pay salaries, retirement allowances, public pensions, etc. are obliged to make two copies, submit one to the tax office, and deliver one to the person who receives the payment. .. The detailed format of each withholding slip is fixed, and the range of persons who need to submit it to the tax office is limited (Income Tax Law Enforcement Regulations Article 2, Article 1-1 and Article 93-94). ..

  • "Employment incomeWithholding slip"May 1からMay 12The amount of salary paid up to now (corresponding to "annual income" for general office workers) and the amount of withholding tax such as income tax are listed. The year after paying salary, etc.May 1Until (in the middle of the yearretirementPersons must be delivered within one month from the date of retirement).Documents to be submitted to the corresponding municipality are "Salary payment report. "
  • "Retirement incomeWithholding slipThe amount of retirement allowance, etc. paid and the amount of income tax withholding tax are stated in ", and must be delivered within one month from the date of retirement.Documents to be submitted to the corresponding municipalities are "special collection slips".
  • "Withholding tax for public pensions, etc.The amount of public pension payments paid from January 1st to December 1st and the amount of income tax withholding tax are listed, and will be delivered by January 12st of the year following the payment. There must be.Documents to be submitted to the corresponding municipality are "Public pension payment report. "

Tax withholding slips and payment records for tax office documents of the payer and the person who received the paymentMy number,Corporate numberHowever, my number must not be stated on the documents issued to the person who received the payment.[1].. With e-Tax software etc., My Number can be erased and output.Also, after April 2019Final returnIt is no longer necessary to attach each withholding slip.

Submission range

  • Withholding slip of salary income (year-end adjusted): Payment amount over 500 million yen (year-end adjusted)Board MemberOver 150 million yen, over 250 million yen for lawyers, scriveners, tax accountants, etc.)
  • Withholding slip of salary income (without year-end adjustment): Payment amount over 250 million yen (executives over 50 yen, B column applicants over 50 yen)
  • Retirement income withholding slip: For officers
  • Withholding slip for public pension, etc .: Payment amount of more than 60 yen (for those who do not submit a declaration of dependent relatives, etc. of the recipient of public pension, etc., more than 30 yen)

Payment records for remuneration, fees, contracts and prizes

The withholding slip is issued only for payments of salary income, retirement income, public pension, etc., and is not issued for all withholding payments.Payments that are withheld but not issued withholding slips include remuneration, fees, contracts, and prizes stipulated in Article 204 of the Income Tax Act, as well as manuscript fees, design fees, lecture fees, and professional athletes' remuneration. Remuneration for lawyers and tax accountants, etc.[2].

If these payments meet the submission criteria, the person who made the payment will replace the withholding slip with "Payment records for remuneration, fees, contracts and prizes"(Legal recordOne of) must be submitted to the tax office.There is no obligation to deliver to the person who received the payment,e-TaxPayment records for software (WEB version and PC version)PDFSince it can be output and printed with, it is easier for the person who received the payment to file a tax return if it is delivered to the person who received the payment.

Submission range

In addition to Article 225, Paragraph 1, Item 3 of the Income Tax Act, it is necessary to submit a payment record in the following cases (Income Tax Act Enforcement Regulations, Article 84).[2].

  • When payment to diplomats exceeds 50 yen
  • When the payment to the owner exceeds 75 yen
  • When the contract fee paid to professional baseball players exceeds 5 yen
  • When the remuneration for lawyers exceeds 5 yen
  • When the medical fee paid by the Social Insurance Medical Fee Payment Fund exceeds 50 yen

And even if the withholding tax is not applicable as below, the payment record must be submitted to the tax office (Income Tax Law, Article 225, Paragraph 1, Item 3).[2].

  1. Remuneration and fees paid to corporations, etc. that are not subject to withholding tax.
  2. Remuneration, fees, etc. that are not withheld because the payment amount is less than the withholding limit

However, if the withholding tax is not required for individuals who have not withheld salary according to Article 204, Paragraph 2 of the Income Tax Act, it is not necessary to submit a payment record (Income Tax Act Enforcement Regulations, Article 84).

Submission and delivery method

In recent years, due to the promotion of IT, submission to the tax officeインターネット(e-Tax) Or an optical disk or the like. In addition, it has become possible to provide the beneficiaries by an electromagnetic method with the consent of the beneficiaries (Income Tax Law, Article 226, Paragraph 4).

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