1. Introduction
The new era starting on May 1, 2019 will somewhat affect our daily lives. In a tax and accounting field, many companies are dealing with Tax Payment Slips almost on a monthly basis. They wonder how they should fill out the Slips after the era name changes from Heisei to Reiwa. In this News, we will mention some points of how to fill out Tax Payment Slips based on the announcement by the National Tax Agency (NTA).
2. Announcement by NTA
In line with the start of a new era, the NTA announced that they will update the official statements or application forms accordingly. It says that the current statements or application forms in which the previous era name Heisei (for example, write平成31年5月1日 in Japanese) is used are still acceptable.
3. Tax Payment Slips
Under the current Tax Payment Slips, the previous era name “Heisei” is already printed. After the new era “Reiwa” starts, you do not need to erase the print of “Heisei” with a double line or write down the new era name “Reiwa” in the Slips.
The new Tax Payment Slips in which “Reiwa” is printed will be available from October 2019 onwards.
4. How to fill out Tax Payment Slips after the era change
Please note the following when you use the current Tax Payment Slips.
(a) For the payment in the period between April 1, 2019 (平成3１年) and March 31, 2020 (令和２年), please write “31” in the column of “年度 (year)” at the top left part of the Tax Payment Slips.
(b) In the column of “平成----年 (Heisei)” of “納期の区分 (classification of payment period)” on the right side of the Tax Payment Slips, please write “31” for the period between January and April 2019 (平成31年), “01” for the period between May and December 2019 (令和元年), “02” for the period between January and December 2020 (令和２年).
(c) In the column of the “Payment Date,” please write in the same way as the “classification of payment period” in (b).
As an exception, even if you write “31” for Heisei instead of “01” for Reiwa, it is still acceptable.
5. Conclusion
In this News, we have mentioned how to fill out Tax Payment Slips after the era change.
Please note that this News only introduces general outlines and does not include professional advice. So please make sure not to make any decisions without taking professional advice individually. If you have any questions, please feel free to contact us.
(References)
National Tax Agency
Notice related to the new era (Japanese)
How to fill out Tax Payment Slips in line with the era change (Japanese)
（Accessed on April 25, 2019）
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