Withholding tax calculation in the statutory record summary table has changed

When an employee's withholding tax calculation results in a negative amount, it is now recalculated as zero yen in the summary table.

Changes

  • If the calculation result is negative, each employee's withholding tax is displayed as 0 yen in the breakdown of 1,給与所得の源泉徴収票合計表(375).
  • (A)俸給、給与、賞与等の総額 is calculated based on the recalculated results.
  • For procedures in or before FY2024, unfinalizing year-end adjustment or clicking 法定調書合計表の再集計 applies the new calculation method.

Affected areas

法定調書合計表(A)俸給、給与、賞与等の総額源泉徴収税額1,給与所得の源泉徴収票合計表(375)法定調書合計表の再集計

Screenshots

Withholding tax calculation in the statutory record summary table has changedWithholding tax calculation in the statutory record summary table has changed
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