Digital data of "Deduction certificate" for deduction of social insurance premiums and small-medium enterprise mutual insurance premiums
The following measures have been taken with regard to the "Deduction Certificate" which is required to be attached to the "Application for Deduction for Insurance Premiums of Employment Income (給与所得者の保険料控除申告書)" when deductions for social insurance premiums and deductions for small-medium enterprise mutual insurance premiums are applied.
This amendment will be applied to the case where the "Application for Deduction from Insurance Premiums for Employment Income (給与所得者の保険料控除申告書)" is submitted on and after October 1, 2022.
(1) In the case where a person receiving wages, etc. provides his/her employer with digital data of matters to be stated in the "Application for Deduction for Insurance Premiums of Salaried Workers (給与所得者の保険料控除申告書)" in the year-end tax adjustment, the person may provide certain digital data received from the issuer of such certificate instead of submitting or presenting a written "certificate of deduction" for deduction of social insurance premiums or deduction of mutual insurance premiums for small-medium enterprises, etc.
(2) The scope of the "certificate of deduction" that a person receiving salary is required to attach to the "Application for Deduction for Insurance Premiums of Employment Income (給与所得者の保険料控除申告書)" when applying for deduction for social insurance premiums or deduction for small-medium enterprise mutual insurance premiums in the year-end tax adjustment includes an electromagnetic record printed document (Note 2) that is printed by a certain method from digital data (Note 1) provided by the issuer of such certificate of deduction.
(Note 1) Certain digital data in which the information to be included in this deduction certificate is recorded.
(Note 2) The content of the information contained in the digital certificate and the output document with the two-dimensional code in which the content of the digital certificate is recorded.
Workcloud does not support the year-end tax adjustment for 2022 for the digital data of the deduction certificate for social insurance premiums and the deduction for small-medium enterprise mutual insurance premiums, etc., which are the subject of this year's adjustment. Please submit them in paper form as before.
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