June 15, 2021
To the Three Board Members of the Circle
Student Affairs Section
Regarding the payment of remuneration from a circle to an individual
This is an annual reminder to the circles, but we would like to remind you again as we are now accepting Event Report (application for extracurricular activity subsidies) for AY2021.
If a circle pays remuneration to an individual, the individual is obliged to pay tax appropriately by filing a final tax return. Therefore, in your circle activities, please make sure of the following.
Always receive receipts from individuals.
As supplementary materials, please keep materials that show what kind of activities the remuneration was paid for (i.e., materials that provide the basis for the payment. (e.g. invoices, contracts, lecture flyers, concert leaflets, emails exchanged with the lecturer, Waseda University Student Affairs Section forms, etc.)
