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 individual residence tax by 2016 as person of special collection duty for appropriate operation of laws and ordinances and improvement of convenience of tax payer.
As a general rule, in Yokohama-shi, we appoint all companies with withholding taxes duty of income tax as person of special collection duty of personal residence tax about in city and corporation company of the suburbs (from 2016).
In company which does not collect extra, please prepare for special collection now.
About this approach, special collection promotion flyer "aims at perfection conduct of special collection of individual residence tax in the municipalities of all Kanagawa and the prefecture!" Please refer to (Portable Document Format, 659KB) in addition.
|With special collection of personal 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)
Please refer to "personal municipal tax" (thing about special collection) for special collection.
|Target special collection|
As for the personal residence tax targeted for special collection, part and part-time job, corporation officer are all employees. We cannot usually choose the collection by intention of company and employee.
But we may usually detect the collection by application for the time being when we meet the next constant condition as "Kanagawa unification standard" in each municipality in Kanagawa. The normal collection by reason except "Kanagawa unification standard" is not accepted.
When you usually hope for changes from the collection to special collection in the middle of the year, please submit to Yokohama-shi special collection center after filling out required items to "reshuffling request book to special collection". As a general rule, about arrival until 10th, I send special collection amount of a tax letter of advice every month on the end of the month of the month. As you cannot change the amount of a tax for deadline when deadline of the delivery of the collection has usually passed to special collection anymore, please be careful.
In addition, in Yokohama-shi, we have already carried out about corporation company in the city, but, as a general rule, appoint all companies with withholding taxes duty of income tax as person of special collection duty from 2016 (June, 2016). When we meet condition of "Kanagawa unification standard" and are usually recognized as the collection, please submit "normal collection reshuffling reason book" in conjunction with salary payment report (statement according to generalization list, individual) every year by (in the case of closed days open agency day, the following day) on the last day in January.
The amount of a tax to collect by special collection is the amount of adding up of the amount of per capita rate and the amount of income percent to affect earned income.
In addition, we add up the amount of income percent to modify the income with the amount of per capita rate and the amount of income percent to modify earned income and will collect the effect that "usually hopes for the collection" (pay by oneself) about residence tax to modify income except earned income and pension income by method of special collection when salaried employee has income except income affecting earned income and pension income such as public pensions unless we report.
※From 2009, special collection system from public pension was introduced. As a general rule, with this, in the case of person with pension income 65 years or older, in the case of payment of pension benefit such as old age, the special collection amount of a tax to affect pension income such as public pensions will be collected extra separately from the special collection amount of a tax to modify earned income in salaried employees. In addition, it is notified of the special collection amount of a tax to affect pension income such as public pensions by June 20 by the amount of a tax decision, tax payment letter of advice addressed to pensioner.
Yokohama-shi special collection center
Zip code 231-8314
The ninth floor of 2-22, Masagocho, Naka-ku, Yokohama-shi Kannai Chuo Building
From reception hours 8:45 a.m. 5:15 p.m. (January 3 is excluded on Saturday from Sundays and holidays and December 29.)