The year-end adjustment documents that employees are asked to prepare include many terms that are rarely used. Therefore, many people are confused about how to write it.

For example, “Head of household” in the “Application for Dependent Deduction, etc. (Change) for Salary Earners”. Some employees may find it difficult to know whose name to include.

Therefore, this time, we will check the definition of “head of household” to be entered in the “Application for Dependent Deduction, etc. (Transfer) for Salary Earners” that employees are asked to prepare.

We will also explain how to enter and change the head of household by family structure in the year-end adjustment.

1. What is the definition of head of household in year-end adjustment?

First, let’s consider the definition of the head of household in the “Application Form for Dependent Deduction, etc. (Change) for Salary Earners.”

First, let’s confirm the meaning of the word “household”.

1-1. What is the “household” of the household head?

“Household” refers to a family unit that lives in the same residence and earns the same living.

A common example is that “the father or mother of a family supports the family and is the head of the household, forming a single household.”

In addition, even if they live in the same place of residence, if their livelihoods are not the same, they will be treated as “separate households.”

1-2. “Head of household” refers to the representative of the household.

“Head of household” refers to the representative person in the household. The head of the household is often the person who earns the most subsistence income in the household.

However, there is no law that determines who is the head of the household. The head of a household is not determined by age or income; anyone from the same household can become the head of a household.

Once the head of the household has been determined, please notify the municipality where you will be residing in advance. Additionally, if you wish to change the head of household for any reason, you must submit a “Notification of Change of Household Head” to the local government office within 14 days from the date of change.

1-3. What should be written for the head of household in the year-end adjustment documents?

So, what should I write in the head of household column in the year-end adjustment document “Application for Dependent Deduction, etc. (Change) for Salary Earners”?

Normally, in the head of household column of the “Application for Dependent Deduction, etc. (Change) for Salary Earners,” the “head of household” listed on the resident record is entered as is.

If the employee lives alone and makes a living, please note that the information to be entered will differ depending on whether or not the employee has transferred his or her resident card. If you have not transferred your residence card and your family is the head of the household, enter the name of the family member as is in the head of household column.

However, if the employee has transferred their residence card and is the head of the household, the employee’s name must be entered.

In other words, it is important to make sure that each employee confirms and enters the “head of the household” on their resident record in the head of household section of the year-end adjustment documents.

2. Head of household by family structure in year-end adjustment

The information to be entered in the head of household section of the year-end adjustment document differs depending on the family structure and the relationship between the person and the head of the household.

Here, we will explain how to write the head of household in three ways: “If you are the householder,” “If you live at home,” and “If you live alone.”

2-1. Head of household for year-end adjustment in case of individual

If you are the head of the household, enter the name of the head of the household in the year-end adjustment, and write “the person” in the relationship.

2-2. Head of household for year-end adjustment if living at home

If you are living with your parents, enter the name of the father (or mother) as the head of the household and “father” (or “mother”) as the relationship.

2-3. Head of household for year-end adjustment if living alone or single person

If you live alone or are single, the name of the head of household for the year-end adjustment will be entered as “the person” in the relationship. However, if you have not transferred your residence card from your parents’ home, enter the name and relationship of the head of household in your parents’ home, just as you would if you were living at your parents’ home.

3. How to change the head of household written in the year-end adjustment

There may be cases where it is necessary to change the head of household on the year-end adjustment documents due to a typo or an employee’s family circumstances.

There are three ways to change the head of household listed on the “Application for Dependent Deduction, etc. (Change) for Salary Earners”:

1. When it is necessary to change the head of household due to family circumstances
2. When you want to correct or change the head of household because you entered it incorrectly.
3. When you realize that you submitted the wrong head of household information to the company and want to correct or change it.

Below, we will explain how to change the head of household for these three patterns.

3-1. When it is necessary to change the head of household due to family circumstances

If an employee has to change the head of household due to family circumstances, have them write the name of the new head of household in the Head of Household column. There is no problem as long as you indicate your relationship with the new head of household.

3-2. When you want to correct or change the head of household because the head of household is written incorrectly.

If you have incorrectly entered the head of household and would like to correct the information, ask your employee to correct it using the following correction method.

1. Draw a double line where you need to make corrections.
2. Put a correction stamp (approval stamp accepted) on the double-lined area.
3. Write the exact details above or below the part you want to correct.

Please note that the use of correction tape or correction fluid is not permitted when correcting the head of household information. Let them know in advance not to use correction tape when making corrections.

3-3. When you realize that you have submitted the wrong head of household information to the company and want to correct or change it.

Even if an error is discovered after submitting the “Application for Dependent Deduction, etc. (Change) for Salary Earners,” it is possible to correct the document until January 31st of the following year, which is the year-end adjustment deadline. If you discover an error, immediately tell your employees to correct it by the deadline.

In addition, if you wish to make amendments after January 31st, employees would normally have to file their tax returns themselves. However, if the correction is only made by the head of the household, you will not be subject to penalties even if you do not make any corrections and submit the document as is. This is because head of household information does not directly affect the amount of income tax paid or refunded.

4. The “Head of Household” column of the year-end adjustment document must be filled out in the same way as the resident record.

In addition to the definition of “head of household” required when filling out year-end adjustment documents (“Application for Dependent Deduction, etc. (Change) for Salary Earners”), how to write the head of household by family structure, and “head of household” We introduced the method if you want to change the description.

In principle, the same name as the head of the household on the resident card must be entered in the “Head of Household” column of the “Application for Dependent Deduction, etc. (Transfer) for Salary Earners”. Let all your employees know that they must check the head of household on the resident record before filling it out. In particular, if the employee lives alone, please be careful as the information to be filled out will differ depending on whether or not the employee has transferred their resident card.

Additionally, if the head of the household is incorrectly entered on the “Application for Dependent Deduction, etc. (Change) for Salary Earners” submitted by an employee, it can be corrected up to the deadline. Communicate the appropriate correction method according to each employee’s circumstances.

The year-end adjustment, which is carried out from around November to the end of January every year, is an operation to ensure that the income tax of salaried employees is paid in the correct amount.

For employees,

• Spouse special deduction application form
• Insurance premium deduction form for salaried workers
• Dependent deduction declaration form for salaried employees

Please fill out the following. In addition to this,

• Life insurance premium deduction certificate
• Withholding tax slip from previous job

We will also ask you to submit other documents.

Even if you find errors in the contents of the documents after you have submitted them, there is no need to panic. Even if you discover any deficiencies in your year-end adjustment documents after they have been submitted, you can have them rewritten to make sure they are accurate.

It would be a good idea to inform your employees that as soon as they notice a mistake, they should report it to the person in charge of year-end adjustment.

1. How to correctly correct year-end adjustment mistakes

Corrections using correction fluid are not permitted. Draw a double line where you made a mistake and ask them to rewrite the correct information nearby.

Then, put a correction stamp over the double line. Due to the nature of the year-end adjustment documents, we ask that you do not use the Shachihata stamp.

Also, if there are so many mistakes that it becomes difficult to confirm the corrections, you may want to request a new document to be rewritten.

1-1. Year-end adjustment submission deadline is January 31st

Regarding corrections to this year-end adjustment, as long as the deadline set by each company has not passed, you can have it corrected.

The final deadline for year-end adjustments is January 31st, so please ask employees who have any corrections to be made to their documents by that date.

However, making corrections too close to the deadline is not good for the company. Submitting documents just before the deadline can be a huge burden for those in charge of year-end adjustment documents.

When you notice a mistake in a document, be sure to check with your employee and ask them to correct it.

2. How can I prevent document deficiencies for year-end adjustment?

Year-end adjustment documents are filled out every year, but since it only happens once a year, many people get confused about how to fill it out each time.

Also, it can be said that it is unique to the year-end adjustment that there are many terms that are not normally used.

A specific example is annual income and income. When we say income, it is easy to confuse it with the amount of salary, but income is the amount of annual income minus employment income deductions.

You can avoid making mistakes by printing out these information along with sample entries and handing them over.

2-1. Give year-end adjustment documents to employees early

Business gets busy at the end of the year, so prepare your year-end adjustment documents as early as possible. If you are late in delivering documents, submission will be delayed, and your schedule will be pushed back accordingly.

Furthermore, you will also have to check the submission of attached documents, so delays in submission may cause problems in various operations.

Therefore, it is a good idea to encourage your employees to submit documents as early as possible by sending them emails or sending them documents.

2-2. Documents should be checked by multiple people

Don’t just have one person check the year-end adjustment documents you have submitted, but have multiple people check them to ensure there are no mistakes.

Additionally, the year-end adjustment is an area where revisions are made quite frequently. The official website of the National Tax Agency and the year-end adjustment booklet published by the National Tax Agency clearly contain the revised contents, so it is important to always be aware of the changes.

2-3. It is easy to make mistakes when signing up for insurance.

A common mistake in the year-end adjustment documents is that the person has newly enrolled in life insurance or earthquake insurance, which is the first time he or she has purchased the insurance. In addition, this is often seen when there is a change in the family structure, such as marriage, divorce, or childbirth.

When you enroll in new insurance, you will need to make corrections, and the same procedure will be required when there is a change in your family structure.

Similarly, if the year-end adjustment documents were accurate when you submitted them, but you carried out such procedures between the date of submission and December 31st, you will also need to make corrections.

2-4. Don’t forget to check your spouse’s information as well.

There are also cases where mistakes are made when there is a change in the spouse’s annual income. Spouses whose income is below a certain level are considered dependents, and the spousal deduction is a system in which the income tax of the head of the household is reduced.

If the eligible spouse is a salaried employee, the spouse will be eligible for the spousal deduction if their annual income is less than 1,030,000 yen, but if it is more than that, the documents will need to be corrected.

Regarding dependents, errors may occur, such as “I recorded them as dependents even though they were dependents,” or “I recorded them as dependents even though they were already excluded from dependents.”

Incomplete documents for year-end adjustment are documents that may need to be corrected depending on subsequent changes, even if the contents were accurate when submitted. Even after you have submitted your application, you can make corrections until all procedures are completed.

Submitting documents just before the year-end adjustment deadline will cause great damage to the company, so to avoid such a situation, be sure to carefully prepare and submit documents with plenty of time to ensure there are no mistakes. .

2-5. Thoroughly check the attached documents

It is actually possible that there may be a mistake in the description of each document, such as a deduction certificate, that needs to be added to the year-end adjustment documents. In this case, it is necessary to contact the issuer of the exemption certificate and have them change the details to be accurate.

Please note that the reissue procedure will not be completed on the same day. Depending on the type of exemption certificate, it may take 1 to 2 weeks.

2-6. Employees may file their own tax returns

If an employee fails to notice a mistake in the year-end tax filing or is unable to meet the company’s deadline, the employee will have to file their own tax return.

When it comes to filing a tax return, you will have to do all the procedures yourself, and there is a high possibility that it will take more time and effort than rewriting the year-end adjustment documents.

It is important to make employees aware of these risks and have them submit their documents on time.

3. Year-end adjustment is a task that affects the entire company! Let’s prepare well

Year-end adjustment is a major task that affects the entire company.

If you overlook a mistake in the year-end adjustment documents submitted and then complete the year-end adjustment as an organization, it will be considered that you did not properly pay withholding income tax, and the company will be subject to penalties such as unpaid additional tax and late payment. Penalties such as taxes will be imposed.

Even if the cause is due to the documents submitted by the employee, the company will ultimately be penalized in this way, so the responsibility can be said to be significant.

In order to avoid inflicting a penalty on your company that should not have been imposed at all, it is important to carefully check the contents and have them correct any mistakes.

Year-end adjustment is a document that can easily be mistaken if not filled out carefully. You need to prepare it with the awareness that you will definitely pay income tax.

In today’s increasingly digitalized world, almost all corporate activities are supported by systems, and stable operation of systems is an important element from a business perspective. In other words, system operations play an important role in ensuring that a company’s business does not stop. In this article, we will focus on system operations management and introduce the specific business content and trends that should be kept in mind in modern operations management.

Overview of system operation management

Below is an overview of system operation management.

Operational tasks essential to the system

A system cannot demonstrate its value simply by developing it. Only by performing “operational work” to ensure that the system is used correctly can we provide its maximum value.

In system operation work, we perform a variety of tasks such as monitoring servers and storage, responding to help desk inquiries, and responding to security incidents.

Through these activities, we ensure continuous system operation and ensure that all users can use the system without any problems.

What is system operation management?

So, what does “operational management” of a system mean?

Although there is no clear definition of “operations management,” it generally refers to operations that are managed as an organization based on management standards, procedure manuals, and procedures to ensure that system operations are performed correctly.

Management is essential for an organization to carry out system operations. In order to guarantee SLA (Service Level Agreement), we perform various types of management such as progress management, risk management, and change management based on the operation plan.

By managing these, you can ensure that system operations can be carried out appropriately.

Utilization of ITIL in system operation

In general, it can be said that ITIL (Information Technology Infrastructure Library) is often complied with when implementing system operation work.

ITIL is a framework that systematizes best practices in IT service management, and organizes the efforts required to advance system operation. Utilizing ITIL will lead to implementing all the elements required for system operation.

Furthermore, ITIL4, released in 2019, has become a framework that includes not only system operation but also service strategy consideration and design. In recent years, the idea that systems should not simply provide functionality has become widespread, but that systems should also provide value to users as a service. This way of thinking is also reflected in ITIL4.

Operation management work content

Below, we will introduce the specific business content of system operation management. Here, we will introduce the contents of “service operation”, which is an element that corresponds to system operation management in ITIL4.

event management

A state change that is important for managing a system is called an event. Events consist of “information”, “warning”, and “exception”.

For example, if an exception occurs and the application stops working, it can be said that an “exception” event has occurred. On the other hand, if the backup simply ends, this is a case where an “information” event has occurred.

Managing these events is necessary to proceed with operational operations. In particular, if an “exception” event corresponding to a system problem occurs, some kind of response may be required.

Incident management/problem management

Incident is a term used to refer to a failure that prevents the continuous operation of a system. When an incident occurs, it is necessary to respond and report according to predetermined procedures.

Generally speaking, incidents are managed by categorizing them into levels according to their impact. If a processing error occurs but does not affect the continued operation of the system, immediate action is not necessarily required. On the other hand, if a serious system problem occurs, it is necessary to issue an alert, contact the relevant parties, and take immediate action.

In cases where a highly important failure occurs or an unknown phenomenon occurs, it is necessary to analyze the cause in order to prevent recurrence. The process of identifying the root cause of a problem is called “problem management.”

Request realization/Service desk

In order for a system to be of value to users, it must respond to the user’s needs that arise when using the system. User requests vary, such as “I want to reset my password” and “I want to register my master.”

One way to respond to user requests is to prepare manuals, but especially for systems with many users, it is necessary to set up a service desk.

The service desk responds to inquiries about how to operate the system and requests for processing that can only be performed by administrators. The service desk responds according to the response manual, and depending on the content, escalates the issue to the operations team or business team and collects the necessary information.

Change management

In some cases, due to changes in the environment or laws, it may become impossible to achieve business objectives with the functions provided by existing systems. In such cases, it is necessary to modify the system.

On the other hand, system changes come with various risks. In order to apply system changes, you must temporarily stop the system. Also, changes may affect other processes. Of course, making changes comes at a cost.

Therefore, system changes should be managed as change management. During the change management process, we evaluate the validity of requirements and approve only those items that need to be implemented. We also check to see if it has been properly planned, constructed, and tested. This prevents unnecessary repairs that may have a negative impact on business operations.

Trends in system operation management

Below, we will introduce the latest trends in system operation management.

Responding to cloud migration

Many systems now operate on the cloud, and it is now necessary to approach system operation management with a new way of thinking.

When using cloud services to operate a system, the cloud provider is responsible for managing the functions provided by the cloud.

It is also common for cloud services to provide monitoring tools. However, many companies use the cloud and on-premises systems in parallel, and in that case, it is necessary to monitor the on-premises side as well. Additionally, it is becoming common to use multiple cloud services together as a multi-cloud.

In these situations, you may want to adopt a tool that can integrate and monitor multiple cloud services and on-premises environments.

System operation that contributes to business

Traditionally, system operation work has been viewed as a “defensive measure” to achieve stable operations. On the other hand, in modern times, the use of systems in business is seen as a source of competitiveness, as symbolized by DX. Therefore, system operation management work must also contribute to business.

What kind of system operation management work contributes to business?

One is considered to be “operation with agility that allows for speedy releases.” As the speed of business increases, the response speed of systems is also required to be faster. In addition to speeding up development, organizations are required to advance operational management to support frequent releases.

In addition, high-quality support is also important as a source of improving customer satisfaction. The quality of support desk service is a factor that determines customer satisfaction. Even if the system is for internal use, it can be said that we live in an era where high-quality support is required to keep business running.

Emphasis on observability

In recent years, people have become aware of the importance of data visualization (visualization) in business. Similarly, there is a growing belief that systems should be able to observe their internal states. This way of thinking is called observability.

The reason why observability has become so important is that system structures are becoming more complex and difficult to understand.

In recent years, system dependencies and communication routes have become more complex due to the introduction of microservices and serverless technologies. In this situation, observability is important in order to trace the cause of the failure in the system.

Observability is also important from the perspective of accurately understanding the system status, which can lead to system improvements. We will help you understand whether the released system is working properly, whether it is performing as expected, and whether users are using the system appropriately.

Increasing observability requires appropriate design and adoption of monitoring tools to collect information such as logs, traces, and metrics. Whether observability is achieved is also an important aspect in operational management.

What is xutechs that realizes efficient operation management?

In today’s world, where IT systems are considered the source of a company’s competitiveness, the importance of ensuring stable operation of IT services is increasing. Under these circumstances, operational management must also become more sophisticated.

LogicMonitor is a SaaS-type IT integrated operation monitoring service to realize efficient operation management work.

In recent years, the use of cloud services has become commonplace, and LogicMonitor enables centralized monitoring of both cloud and on-premises services. This allows you to achieve integrated monitoring with a single monitoring system, including your existing on-premises assets.

You can also automatically discover your hosts and devices and automatically apply pre-defined monitoring templates. These functions realize efficient operation management work.

In addition to viewing raw data, it also supports graphing and reporting, allowing you to visualize collected information in an easy-to-understand manner.