Payment record for fees (報酬、料金の支払調書)

Enter what you paid each freelancer or professional during the year (manuscript, design, lecture or professional fees). The tool checks whether a payment record must be filed with the tax office (over 50,000 yen, or 500,000 yen for some categories), computes the withholding tax (10.21%, fractions of a yen dropped), totals the annual summary form, and gives you a PDF and CSV.

What you enter is used only to build this screen and the downloads, and is not stored. My Numbers are partly hidden on screen and never written to the CSV or the payee copy.

Payer (you)

Name Address Phone My Number or corporate number (optional) Year

Payees and amounts (one line per payee and category, yearly total)

Payee name Payee address My Number or corporate number (optional) Category Detail Amount paid (yen) Withholding (blank = auto) Consumption tax shown separately (optional) No withholding

Notes

The threshold is the year's total paid to the same payee. Manuscript, lecture, design and professional (lawyer, tax accountant) fees must be filed over 50,000 yen; sales agents, hostesses and advertising prizes over 500,000 yen.
Amounts include consumption tax in principle. If the invoice shows the tax separately, enter the amount excluding tax and put the tax in the optional field; it goes into the remarks.
Leave withholding blank to compute 10.21% (20.42% on the part over 1 million yen), dropping fractions of a yen. Enter the actual amount for fees with a different formula, such as judicial scriveners.
Payments to companies that are not subject to withholding must still be filed when over the threshold. Tick No withholding for those lines.
To file on paper, use the National Tax Agency's latest official form (changed in August 2026). This PDF is for checking and for the payee's copy. You can also file through e-Tax.
The deadline is 31 January of the following year (the next business day if it falls on a weekend or holiday; for 2026 payments, 1 February 2027). Giving the payee a copy is not required by the Income Tax Act; if you do, it must not show their My Number.

Sources: National Tax Agency guide to statutory reports for 2026, No.7431, No.2795, statutory report FAQ。Last checked：2026-10-15

General checks and calculations based on the NTA guide. Confirm individual cases with the tax office or a licensed tax accountant.

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