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Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > City tax of Yokohama-shi > Personal municipal tax (thing about special collection)
Personal municipal tax (thing about special collection)

Downloading such as 1 style  

 [main styles to affect special collection]
 (1) Bookmark of municipal tax and prefectural tax Yokohama-shi special collection
 (2) Salaried employee transfer registration form
 (3) Reshuffling request book to special collection
 (4) The location, name change registration form of salary giver (person of special collection duty)

 (5)  We can download other styles to affect special collection from this.

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With special collection of 2 individual residence tax

 In the same way as withholding taxes of income tax, company (salary giver) deducts personal residence tax from salary in place of employee (taxpayer), and special collection of personal residence tax is system to have you deliver to municipality.
 Company where there is withholding taxes duty of income tax is required to collect personal residence tax of all employees extra by law. (Local Tax Law Article 41, 3 of Article 321)

Structure of special collection from salary in personal residence tax
 Yokohama-shi characteristic promotion (structure of special collection from salary in personal residence tax)
  1. Company (salary giver) submits salary payment report to the address ground (as of January 1) of employee (they include part-time job parts) by the end of January (in the case of closed days open agency day, the following day).
  2. Municipality calculates the personal inhabitants amount of a tax of employee based on taxation documents such as salary payment report and decision report and notifies company of the special collection amount of a tax by May 31.
  3. Company distributes special collection amount of a tax letter of advice (for taxpayer) to employees.
  4. In the case of monthly salary payment to employee, company deducts the amount of a tax notified of from municipality from salary (special collection).
  5. Company delivers personal residence tax that they collected extra from employee by 10th in the next month on the salary date of payment to municipality.

 

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About promotion of special collection of 3 individual residence tax

 In all Kanagawa and prefecture municipalities, we push forward approach (promotion of special collection) to appoint all companies corresponding to requirements of person of special collection duty of personal residence tax for appropriate operation of laws and ordinances and improvement of convenience of tax payer as person of special collection duty.
 In company which does not collect extra, please prepare for special collection now.
 In addition, please refer to "about promotion of special collection of personal residence tax" for the details about this approach.
 

 Because company and tax payer targeted for special collection of personal residence tax were active across capital prefecture area in metropolitan area, nine capital prefectures City including Yokohama-shi and Kanagawa decided that cooperation cooperated and pushed forward approach of special collection promotion, and "nine capital prefectures City combination appeal by the governor, the mayor of nine capital prefectures City about special collection promotion of individual residence tax" was declared on November 20, 2014.

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About presentation of 4 salary payment reports

 Company having duty to withhold income tax when we pay salary makes "salary payment report" which listed amount of money or other matters of earned income about employee (includes all employer, part-time job, part, officer, business full-time union official for a short term.) living in in Yokohama-shi in (as of day that we retire about retired employees in the last year) as of January 1 in the last year and is required to submit to Yokohama-shi special collection center by (in the case of closed days open agency day, the following day) on the last day in January by law. (when payment amount of money of salary in the year is less than 300,000 yen, in that retired in the middle of year, we can omit presentation.) .
 In addition, please be careful as company required to submit withholding slip of earned income to taxation office by electronic report or optical disk is required to submit by electronic report or optical disk about salary payment report by law.
 Please refer to "information about presentation for salary payment report with optical disks" for presentation with optical disks about electronic report on "eLTAX homepage".
 Procedures when presentation and instructions of salary payment report, mention contents of salary payment report had error of link, please refer to (Portable Document Format) for presentation such as salary payment reports in detail.

  Deadline for presentation of salary payment report is the end of January (about 2019 share Thursday, January 31, 2019), but I would like as possible early presentation.
About 5 special collection amount of a tax letters of advice

 As you send "special collection amount of a tax letter of advice" (for taxpayer for person of special collection duty) to person of special collection duty for from the middle of May to the end when there is target special collection, in the case of payment of salary, please collect the amount of monthly installment listed in letter of advice extra every month.
 In addition, about special collection amount of a tax letter of advice (for taxpayer), please distribute to each employee by May 31.

 ※Please refer about "the amount of a tax (change) letter of advice" of common question about special collection.

 To all of companies where receiving of notice of special collection amount of a tax data is hoped for in eLTAX in 2018

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When 6 employees had transfer such as Retirement

 When there is toward the employee whom notice of special collection reaches from Yokohama-shi, and we can collect individual residence tax extra from salary of the employee concerned by Retirement, and there was change to person of special collection duty of individual residence tax of the employee concerned by transfers at lost time, please submit "salaried employee transfer registration form suffering from salary payment report, special collection" (called "transfer registration form" as follows.) to Yokohama-shi special collection center by 10th in the next month on reason occurrence day.
 In addition, please submit "special collection reshuffling request book" (called "reshuffling request book" as follows.) to Yokohama-shi special collection center about which notice reaches from Yokohama-shi when you are going to usually change to special collection from the collection about thing that deadline does not come in personal residence tax of employee who entered the company in the middle of year. But we cannot change to special collection about thing that deadline comes anymore.
 Please refer to "personal municipal tax" (about presentation of report of transfer about special collection, reshuffling request book) for entry method and presentation of "transfer registration form" and "reshuffling request book". In addition, you can download style of "transfer registration form" and "reshuffling request book" from this.

※About overall system of special collection, please see "bookmark of municipal tax and prefectural tax Yokohama-shi special collection".

 As I send "special collection amount of a tax change letter of advice" when the special collection amount of a tax that you should deliver by transfer of employee includes change, you correct, and please deliver delivery amount of money of special collection amount of a tax delivery book that I sent earlier to amount of money after change (please refer to common question about special collection for correction method of delivery amount of money of special collection amount of a tax delivery book.) .
 In addition, we would like without forgetting special collection of personal residence tax to affect the retirement bonus when we pay the retirement bonus to employee.


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When there was change on name or the location of 7 companies  

 When there is change on name or the location of company, please submit "the location, name change registration form of salary giver" (person of special collection duty) to Yokohama-shi special collection center immediately.
 In addition, about contents (the location and name) printed by delivery book, please just spend for designated number without change (cases that turned into corporation from sole proprietor or sole proprietor from corporation) during the year concerned.
 You can download "the location, name change registration form of salary giver" (person of special collection duty) from this.

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About the delivery of 8 special collection amount of a tax  

 When you pay salary every month, person of special collection duty collects a one-twelfth sum (the amount of monthly installment) of the amount of annual tax based on special collection amount of a tax letter of advice during until May from June to the next year (12 times a year), and please deliver by 10th in the next month in month when you collected. (when 10th is Saturday or holiday, holiday, the next day on holiday, holiday becomes deadline of the delivery.)
 Please deliver the amount of monthly installment that you collected in the case of payment of salary to "special collection amount of a tax delivery book" after filling out predetermined matter (please refer to the delivery book back side.) in financial institutions.
 When change occurs to the amount of a tax after having notified of the special collection amount of a tax, we send change letter of advice of the special collection amount of a tax. You collect the amount of monthly installment listed in the letter of advice extra, and please deliver by deadline of the delivery. Hand the amount of a tax change letter of advice for taxpayer to the taxpayer (employee).

 ※Please refer to common question about special collection for correction methods of delivery book.


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About electronic report, electronic tax payment by 9 eLTAX  

 In Yokohama-shi, electronic report, electronic tax payment of city tax by local rates portal system "eLTAX" (L tax) gives a service.
 About personal residence tax, we can perform special collection-related procedures such as reshuffling application to presentation of salary payment report (statement according to generalization list, individual), presentation of salaried employee transfer registration form and special collection through the Internet.
 In addition, we can deliver personal residence tax that we collected extra from employee from ATM and Internet banking corresponding to Pay-easy (page) by using eLTAX.
 In the case of report of city tax and payment procedure, please use simple convenient eLTAX electron report, electronic tax payment service.
 
 ◆ Please refer to the following for kind of procedure to be able to use in Yokohama-shi.
    Page <electronic report of city tax> of yokohama city tax
  
 ◆ Please refer to the following for use procedure about overall eLTAX.
    eLTAX homepage
    eLTAX Help Desk
       Telephone: 0570-081459 (haishinkoku)
       From IP telephone and PHS: 03-5500-7010

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About residence tax to affect 10 retirement bonus (Retirement income)  

 When we pay separation pay, a certain company of withholding taxes duty of income tax collects income percent of individual residence tax to modify Retirement income extra from the separation pay concerned and is required to deliver to the municipalities of address place of the retired employee as of January 1 in year to belong on days such as Retirement by law. (4 of Local Tax Law Article 328, 5 of Article 328)
 Please collect the amount of income percent of individual residence tax to modify Retirement income extra after calculation regardless of collecting individual residence tax of the employee concerned extra when we pay separation pay to employee whom we lived in in Yokohama-shi as of January 1 of age to belong on days such as Retirement.
 In addition, please list required items in "delivery report" on the back of the special collection amount of a tax delivery book when you deliver the amount of income percent of personal residence tax to affect Retirement income (when you deliver cases to deliver by the electronic tax payment without using delivery book, please submit delivery report by mail or electronic report separately.) .

 ◆ About calculation method of the amount of income percent of personal residence tax to affect Retirement income
   Please refer to "exception of taxation of Retirement income".
 ◆ About estimate of residence tax to affect the retirement bonus
   We can estimate by "personal residence tax amount of a tax simulation".


 ≪When you collect personal residence tax extra from salary, please submit without forgetting salaried employee transfer registration form.≫

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Common question about 11 special collection  

 Please refer to this for common question about special collection.


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12 presentation / reference  

   Yokohama-shi special collection center
   〒231-8314
   The ninth floor of 2-22, Masagocho, Naka-ku, Yokohama-shi Kannai Chuo Building (guide map)
   Telephone 045-671-4471 / FAX 045-210-0480
   Reception hours: From 8:45 a.m. 5:15 p.m. (from Saturdays, Sundays and holidays and December 29 except January 3)
     Please ask each ward office about special collection from public pension
     ※ As corporation municipal tax, city tobacco tax, bath tax and office tax varies in zip code, phone number, please be careful.

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Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > City tax of Yokohama-shi > Personal municipal tax (thing about special collection)
Yokohama-shi finance Leading court lady tax part corporation taxation section - telephone: 045-671-4471 - FAX: 045-210-0480
Email: za-tokucho@city.yokohama.jp
Making day: November 14, 2018 The last update date: November 09, 2018
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