Seventh Sense Group

Akasaka 2-12-10

Tokyo, 107-0052

Monday to Friday

9:00 ~ 18:00

Running a Business in Japan: Year End Adjustments

Companies paying salary have major obligations in December and January.

From a company’s perspective, the year-end adjustment is a process of calculating and filing the correct amount of income and withholding tax of all eligible employees and directors.

The filing is due by January 20th of the following calendar year.

The company provides a withholding tax slip or a 源泉徴収票 (gensenchooshuuhyou) to the non-eligible directors and employees.

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