Build Japanese Statutory Payment Records (法定調書 e-Tax XML)

Skill: Convert annual payment records into 法定調書 plus their 合計表 (summary table)

Region: Japan (日本) Category: Tax — 法定調書 (Statutory Payment Records) Does: Takes annual payment and withholding records and assembles the statutory payment records (法定調書) — e.g. the 報酬・料金等の支払調書, 不動産の使用料等の支払調書, 配当等の支払調書 — together with the 法定調書合計表 (summary table) in the NTA e-Tax XML format for electronic filing. Spec: NTA e-Tax (国税) — 法定調書 / 法定調書合計表 (e-Tax kyōtsū XML, current version)

A 法定調書 is a record that a payer must file with the tax office reporting amounts paid (fees, rent, dividends, retirement allowances, etc.) and the tax withheld, so the NTA can cross-check recipients' income. Each record type has a matching 合計表 that aggregates the year's records. Records cover the calendar year and are normally due by January 31 of the following year. Element names below follow the form, not a verbatim schema.

When this applies

• A payer (法定調書提出義務者) reports payments above the per-type filing thresholds — e.g. 報酬・料金等 (professional fees) generally over ¥50,000/year, 不動産の使用料等 (rent) over ¥150,000/year.
• The 給与所得の源泉徴収票 is also a 法定調書, but its summary (給与所得の源泉徴収票等の法定調書合計表) and the slips themselves are usually produced from year-end-adjustment (年末調整) output — see the dedicated payroll skill.
• Filers exceeding the e-filing threshold (e.g. 100+ of a given type in the base year) must file electronically via e-Tax/光ディスク.

Structure (法定調書 → e-Tax)

合計表 (summary)   payer 法人番号/氏名, calendar year, record type,
                   count of records, total payment amount, total tax withheld
支払調書 records    one per payee/payment type:
   recipient        氏名/名称, address, マイナンバー (個人番号) / 法人番号
   payer            提出者 氏名/名称, 法人番号, 所在地
   payment          区分 (description), 支払金額 (gross), 源泉徴収税額 (withheld)
   摘要             notes (e.g. nature of fee, property location for rent)

Data rules

• Identifiers: the payer carries the 法人番号 (13-digit corporate number); each payee carries マイナンバー (12-digit 個人番号) for individuals or 法人番号 for entities — both the payer's and the recipient's numbers are required on the record.
• Thresholds: include only payments meeting the per-type annual threshold; the 合計表 must report the total of all payments of that type (including those under the threshold) where the form requires it — confirm the type-specific instruction.
• Amounts are in JPY with no decimals; the 源泉徴収税額 (withholding, generally 10.21% incl. 復興特別所得税 on most fees) must reconcile with amounts paid to the tax office.
• The 合計表 count and totals must equal the sum of the underlying 支払調書 records of that type.
• Names follow the form; the same XML envelope carries both the 合計表 and the individual records for each type.

Worked example (報酬・料金等の支払調書 — outline)

合計表: type=報酬・料金等, year=2025, payer 法人番号 1234567890123,
        records=3, 支払金額計 1,800,000, 源泉徴収税額計 183,780
支払調書 (1 of 3):
  recipient: 税理士 山田 太郎, 個人番号 ************,（住所）
  payer:     株式会社サンプル, 法人番号 1234567890123
  区分:      税理士報酬
  支払金額:  600,000   源泉徴収税額: 61,260  (600,000 × 10.21%)

Emitted as the e-Tax 法定調書 XML (records + 合計表) and filed via e-Tax by January 31.

Validation checklist

• Correct record type(s) selected; current e-Tax 法定調書 schema/version used
• Payer 法人番号 present; each payee carries マイナンバー / 法人番号
• Only payments meeting the per-type threshold included as records; 合計表 totals per form instruction
• 支払金額 and 源泉徴収税額 in whole JPY; withholding rate correct (e.g. 10.21%)
• 合計表 count and totals reconcile with the underlying 支払調書 records
• Withheld tax reconciles with amounts remitted to the tax office
• Filed via e-Tax (or 光ディスク) by January 31; e-filing used where mandatory

Last updated: 2026-06-04 — confirm the current 法定調書 schema/version, filing thresholds, withholding rates, 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) guidance before use.