The “Hōtei Chōsho Gōkei-hyō（給与所得の源泉徴収票等の法定調書合計表）”: A Key Tax Document Required in Japanese Immigration Filings

For foreign employers and professionals navigating Japanese immigration procedures, one document often overlooked until the final stage of the process is the Hōtei Chōsho Gōkei-hyō（給与所得の源泉徴収票等の法定調書合計表）, formally translated as the “Summary Report of Statutory Tax Documents.”

While largely unfamiliar outside of tax and immigration practice, the Hōtei Chōsho Gōkei-hyō is a document that many employers—even HR departments at major corporations—have never encountered. International students and job seekers(by work visas) are almost always unaware of it.

Yet within the field of foreign-national employment and immigration sponsorship in Japan, it is one of the most routinely requested and highly consequential documents. The reason is simple: immigration authorities rely on it to verify an employer’s size, payroll capacity, and tax compliance—factors that materially affect the outcome of a visa application.

What the Hōtei Chōsho Gōkei-hyō Is

The Summary Report of Statutory Tax Documents（給与所得の源泉徴収票等の法定調書合計表） functions as a cover sheet submitted to the tax office alongside statutory tax forms such as:

• Withholding Tax Certificates (源泉徴収票)
• Payment Records (支払調書)

Rather than listing each tax form individually, the Summary Report consolidates totals and key data across all statutory filings for the calendar year (January 1 – December 31).

Businesses that employ workers or that issue payment records — including payments to tax accountants, freelancers, and independent contractors — are legally required to prepare this report.

Why It Matters in Immigration Proceedings

The Summary Report is a mandatory document for Japanese immigration applications where corporate compliance is under review.
The Immigration Services Agency uses the total tax amounts recorded in this report to determine the size and financial capacity of the sponsoring employer, which in turn affects which supporting documents must be submitted (Category 2, 3, or 4).

In practice, this document often determines whether an application is categorized as large employer, mid-sized, or small business/startup, each following different documentary standards.

Timing and How to Obtain the Report

The Summary Report is filed every January by the company’s tax accountant (zeirishi) with the Japanese tax office.
Employers do not need to describe the document in detail — simply requesting “Hōtei Chōsho Gōkei-hyō” from the tax accountant is sufficient; they will immediately understand which document is required.