Build Japanese Withholding Slips from Year-End Adjustment (源泉徴収票)

Q: What does the Build Japanese Withholding Slips from Year-End Adjustment (源泉徴収票) skill do?

年末調整の結果を、従業員ごとの給与所得の源泉徴収票（国税・e-Tax）と市区町村への給与支払報告書（地方税・eLTAX、個人別明細書＋総括表）に変換します — 提出者の法人番号、従業員のマイナンバー、1月1日時点の住所による市区町村への振り分け、各種所得控除、復興特別所得税（×102.1%）、課税所得の1,000円未満切り捨て、合計表・総括表と明細の整合、1月31日提出期限に対応した作成例を含みます

Q: How do I run the Build Japanese Withholding Slips from Year-End Adjustment (源泉徴収票) skill?

Copy the skill and paste it into your own Claude or ChatGPT, then provide your source data. FinchContext skills run inside your own AI assistant, so your financial data never leaves your control.

Q: Which region does the Build Japanese Withholding Slips from Year-End Adjustment (源泉徴収票) skill cover?

Japan. It targets the local tax authority / e-invoicing format described on this page.

Skill: Convert year-end-adjustment (年末調整) results into 源泉徴収票 and 給与支払報告書

Region: Japan (日本) Category: Tax — Payroll withholding (源泉徴収) Does: Takes year-end-adjustment (年末調整) results and assembles the withholding slip (給与所得の源泉徴収票) for each employee, the national 法定調書合計表, and the municipal 給与支払報告書 (個人別明細書 + 総括表) — emitted as the e-Tax / eLTAX XML or the prescribed CSV dataset. Spec: NTA e-Tax (国税) + eLTAX (地方税) — 源泉徴収票 / 給与支払報告書 (current dataset)

年末調整 reconciles, at year end, the tax withheld monthly against each employee's actual annual income-tax liability, applying deductions (basic, dependents, insurance, mortgage, etc.). The result feeds two near-identical outputs from the same data: the 源泉徴収票 filed to the NTA (a 法定調書) and the 給与支払報告書 filed to the employee's municipality (for resident tax / 住民税). Both are due by January 31. Element names below follow the form.

When this applies

An employer that paid salary and performed 年末調整 issues a 源泉徴収票 to every employee, and files copies as required to the tax office and (for almost all employees) the municipality as a 給与支払報告書.
High earners and certain cases require filing the 源泉徴収票 to the NTA; the 給与支払報告書 is filed for essentially all employees employed as of January 1 to their municipality of residence.

Structure (year-end-adjustment → 源泉徴収票 / 給与支払報告書)

Header           payer 法人番号, 氏名/名称, 所在地; tax year
Employee         氏名 (kanji+kana), 住所 (Jan 1), 受給者番号, マイナンバー (個人番号), DOB
支払金額          gross salary paid (支払金額)
給与所得控除後     salary income after employment-income deduction
所得控除の額の合計  total deductions (bas礎/配偶者/扶養/社会保険料/生命保険料 etc.)
源泉徴収税額       income tax withheld / settled after 年末調整
摘要             notes (dependents detail, mid-year joiner, etc.)
合計表 (national)  給与所得の源泉徴収票等の法定調書合計表
総括表 (municipal) per-municipality cover for 給与支払報告書 (count, totals)

Data rules

Identifiers: payer carries the 法人番号; each employee carries マイナンバー (12-digit 個人番号); the 給与支払報告書 is routed by the employee's municipality of residence as of January 1.
Same numbers, two destinations: the 源泉徴収票 (NTA, via e-Tax) and the 給与支払報告書個人別明細書 (municipality, via eLTAX) must carry identical 支払金額, deductions, and 源泉徴収税額 for the same employee.
Year-end-adjustment math: 支払金額 → 給与所得控除後の金額 → less 所得控除の合計 → 課税給与所得 → tax per the brackets, including the 復興特別所得税 (×102.1%), then compared to tax already withheld (refund or collect the difference).
Amounts in JPY, no decimals; apply the form's rounding (1,000-yen truncation of taxable income, etc.).
The 法定調書合計表 / 総括表 totals reconcile with the sum of the per-employee slips.

Worked example (outline)

Payer: 株式会社サンプル, 法人番号 1234567890123, tax year 2025
Employee: 山田 太郎, 個人番号 ************, 住所(1/1) 東京都…
支払金額: 5,000,000
給与所得控除後: 3,560,000
所得控除合計: 1,200,000 (基礎+配偶者+社会保険料…)
課税給与所得: 2,360,000 → 算出税額 → ×102.1% = 源泉徴収税額 ...

Emitted as the 源泉徴収票 (e-Tax XML) + 法定調書合計表, and the 給与支払報告書個人別明細書 + 総括表 (eLTAX), filed by January 31.

Validation checklist

年末調整 performed; deductions applied; 復興特別所得税 (×102.1%) included
Payer 法人番号 and employee マイナンバー present; 住所 as of Jan 1 correct
源泉徴収票 (NTA) and 給与支払報告書 (municipality) carry identical figures per employee
給与支払報告書 routed to the correct municipality of residence; 総括表 per municipality
Amounts whole JPY; 1,000-yen truncation of taxable income applied
合計表 / 総括表 totals reconcile with the per-employee slips
Filed via e-Tax (国税) and eLTAX (地方税) by January 31

Last updated: 2026-06-04 — confirm the current 源泉徴収票 / 給与支払報告書 dataset, deduction amounts, tax brackets, 復興特別所得税 factor, identifiers (マイナンバー/法人番号), rounding, and the January 31 deadline against current NTA (nta.go.jp / e-Tax) and eLTAX (eltax.lta.go.jp) guidance before use.