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  1. アメリカ: アメリカでは、給与から源泉徴収される税金は社会保障税やメディケア税、連邦所得税などです。従業員はW-4フォームを提出し、源泉徴収額を調整することができます。また、年末には従業員が所得税の確定申告を行い、過不足分の精算が行われます。

  2. フランス: フランスでは、給与や報酬から源泉徴収される税金があります。徴収額は社会保険、所得税、住民税などの要素に基づいて計算されます。雇用主は給与明細書を提供し、年末には従業員が所得税の確定申告を行います。

  3. シンガポール: シンガポールでは、給与や報酬は手取りで支払われ、源泉徴収制度は存在しません。従業員は年末に納税申告を行い、所得税を納付します。

  4. フィリピン: フィリピンでは、給与から源泉徴収される税金があります。徴収額は所得税と社会保険料に基づいて計算されます。雇用主は給与明細書を提供し、源泉徴収税額を控除します。

  5. 中国: 中国では、給与や報酬から源泉徴収される税金があります。所得税の徴収額は税率スラブに基づいて計算されます。従業員は年末に税金の申告と納税を行います。

  6. 日本: 日本では、給与や報酬から源泉徴収される所得税や住民税があります。雇用主は給与明細書を提供し、源泉徴収票を発行します。従業員は年末に確定申告を行い、過不足分の精算が行われます。





Summary: In this article, we focus on mid-year withholding procedures in several countries, including Japan, and compare the requirements. By understanding the importance of timely compliance with these procedures, you can avoid tax-related issues and ensure smooth business operations and labor environments.

Introduction: As the end of the mid-year approaches, various countries, including Japan, require individuals and employers to complete mid-year withholding procedures. This article sheds light on the specific procedures in different countries, with a detailed exploration of Japan's requirements.

  1. United States: In the United States, employers are responsible for withholding federal income tax, Social Security tax, and Medicare tax from employees' wages. Employees need to submit Form W-4 to their employers to determine the appropriate withholding amount. The employer then calculates and remits the taxes to the relevant tax authorities.

  2. France: In France, employers withhold income tax at source, known as "Prélèvement à la source." The tax is deducted from employees' salaries, and employers are responsible for remitting it to the French tax authorities. Employees may need to provide relevant information to their employers to ensure accurate withholding.

  3. Singapore: In Singapore, employers are required to deduct and remit employee's Central Provident Fund (CPF) contributions and income tax to the respective authorities. Employers must ensure accurate calculations and timely remittance of these funds.

  4. Philippines: In the Philippines, employers are required to withhold income tax from employees' salaries based on the tax brackets provided by the Bureau of Internal Revenue (BIR). Employers must file monthly and annual tax returns and remit the withheld taxes to the BIR.

  5. China: In China, employers are responsible for withholding individual income tax (IIT) from employees' wages based on a progressive tax rate. The employer deducts the IIT and remits it to the tax authorities on a monthly basis.

  6. Japan: In Japan, mid-year withholding procedures involve the withholding of income tax and resident tax from salaries and wages. Employers provide employees with salary statements and issue withholding tax certificates. At the end of the year, employees are required to file a final income tax return and settle any underpayment or overpayment.

Conclusion: By comparing mid-year withholding procedures in different countries, including a closer look at Japan, we emphasize the significance of timely compliance with these obligations. Neglecting these procedures can lead to various issues such as missed deadlines, underpayment, or overpayment. To ensure smooth business operations and avoid tax-related troubles, it is crucial to seek accurate information and adhere to the appropriate procedures. Consulting tax authorities or professionals in each country is highly recommended. By taking the necessary steps, you can navigate the mid-year withholding procedures effectively and maintain a favorable business and labor environment.


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