Under the withholding tax system, persons are obliged to withhold income tax and special income tax for reconstruction subject to withholding, and pay it to the government are called “withholding agents.”

源泉徴収制度においては、源泉徴収に係る所得税や復興特別所得税を徴収して国に納付する義務のある者を「源泉徴収義務者」といいます。

All payers of income subject to withholding are withholding agents, including schools, government agencies, and even individuals and non-juridical associations or foundations, as well as companies.

源泉徴収の対象とされている所得の支払者は、それが会社や協同組合である場合はもちろん、学校、官公庁であっても、また、個人や人格のない社団・財団であっても、全て源泉徴収義務者となります

Income tax and special income tax for reconstruction withheld by a withholding agent shall be paid by the 10th of the month following the month in which the income subject to withholding was paid.

源泉徴収義務者が源泉徴収をした所得税及び復興特別所得税は、その源泉徴収の対象となる所得を支払った月の翌月10日までに併せて納付しなければならないことになっています

If payment is not made by the due date, the withholding agent may have to pay delinquent tax and additional tax for non-payment.

この納付期限までに納付されない場合には、源泉徴収義務者は延滞税や不納付加算税などを負担しなければならないことになります