Sorting out the difference between the Gensen Choshu Hyou(源泉徴収票) and the Resident Tax Notice(住民税決定通知書)

Aki Japan Tax Services | Your Income and Corporate Tax Specialists | Sorting out the difference between the Gensen Choshu Hyou(源泉徴収票) and the Resident Tax Notice(住民税決定通知書)

Author Aki Kojima

Certified Public Tax Accountant with an MBA, member of the Association of Micro M&A Professionals, and licensed real estate agent. I provide tax advisory services, asset management consulting, and support for business owners, freelancers, and sole proprietors. I have extensive experience in international sales, accounting, labor relations, recruiting, and IT management. In addition to my professional work, I write articles and books on taxation and financial education. I enjoy swimming, reading, photography, and spending time in nature with my two children.

September 18, 2023

September 18, 2023

When you file a tax return, you need a Gensen Choushu Hyou[源泉徴収票], which is a withholding tax certificate.
This is a form issued by your company or other employer that proves how much your salary is.

In contrast, there is also Juminzei Kettei Tuchisho[住民税決定通知書], which is a resident tax notice.
These are similar but slightly different.

Let’s sort them out for your knowledge when you prepare the necessary documents.

Gensen Choshuhyo[源泉徴収票] (Certificate of Withholding Tax)

The Gensen Choshuhyo is in the format shown below.

Aki Japan Tax Services | Your Income and Corporate Tax Specialists | Sorting out the difference between the Gensen Choshu Hyou(源泉徴収票) and the Resident Tax Notice(住民税決定通知書)

Generally, you will receive it from your company at the end of December.
In some cases, you may receive it later, in January.

It is possible to ask to reissue the certificate, although the general affairs manager may not like it.

Juminzei Kettei Tuchisho[住民税決定通知書] (Resident Tax Notice)

Juminzei Kettei Tuchisho[住民税決定通知書] looks like this.

Aki Japan Tax Services | Your Income and Corporate Tax Specialists | Sorting out the difference between the Gensen Choshu Hyou(源泉徴収票) and the Resident Tax Notice(住民税決定通知書)

You will receive it around the beginning of June.
It will be unexpectedly inserted in your pay slip.

The Juminzei is calculated based on your income tax taxation.
Therefore, items related to your salary, such as salary income, are listed on the form.

However, this form is not for borrowing or filing a tax return.
You may keep them similar, but they should be considered separately.

A withholding Tax Certificate is required for filing a tax return or borrowing.

Tax Service Related to Japanese Laws

Gensen Choshuhyou[源泉徴収票] is required when filing an income tax return.
Recently, filing your tax return from your smartphone or computer is possible.

You do not need to submit the tax return form at this time.
Also, starting in 2024, if the company sends the data electronically to the Tax Office, it may be possible to skip the input process and not even refer to the Gensen Choushu Hyou[源泉徴収票](withholding tax certificate).
However, it is necessary if something happens.

For example, you may look back at it when you receive an inquiry from the Tax Office.
Be sure to keep it on hand.

I want to discuss preservation separately, but a straightforward way is to buy a file.
You can buy a low-cost file at a hundred yen store file.

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