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Submission of notification of transfer / change request regarding personal municipal tax special collection

Final update date December 18, 2020

1 When employees are transferred, such as in Retirement, transfer of domicile.
1-1 When a taxpayer (employee) is transferred (submission of Transfer registration form of Transfer)
1-2 When the number of taxpayers (employees) increases (submission of a changeover request form)
2 When Address in the payroll report is different
3 When the person cannot pay the uncollected tax due to relocation, etc.
4 When the location of the special collection obligation holder (employer) is changed
5. The Transfer registration form of Transfers Submitted
6 Special collection of personal city and prefectural tax on retirement allowances
7 How to submit a Transfer registration form and How to Submit Requests for Sw
8 Download application forms and frequently asked questions
 Submission / Contact Information 

[1-1 (Submission of Transfer registration form)]
Flow of procedures in which taxpayers (employees) are transferred (in Retirement)
(* Figure is an example of taxation in fiscal 2017)
A: Taxpayers who have been transferred between June 1 and December 31 of the tax year and have no application for collective collection, or if retirement allowances are less than the uncollected tax amount
⇒The total amount of the monthly installment after the salary is no longer paid is usually collected (paid by the taxpayer). The delivery date of normal collection is four times a year (Retirement / October / January), so the number of payments of uncollected tax is four times, three times, two times or one time depending on the time of the city. It will be either one.

B: A taxpayer who has applied for a lump-sum collection due to a transfer between June 1 and December 31 of the tax year, or a transfer event between January 1 and April 30 of the following year If the taxpayer is paid a salary or retirement allowance that exceeds the uncollected tax amount by May 31
⇒The full amount of the monthly installment after the salary is no longer paid will be collected collectively from the salary or retirement allowance, and delivered by the 10th of the month following the month of collection.

C: If the taxpayer offers to continue special collection at the place of work (new workplace) after the transfer due to transfer, reemployment, etc.
⇒You can continue to collect special monthly installments that can no longer be collected at your workplace (old workplace) before the transfer at your new workplace.

  1. ◆The old workplace (former special collection obligation holder) should fill out "Transfer registration form with the prescribed information and send it to the new office immediately.
  2. ◆The new employer (new special collection obligation holder) writes predetermined matter in "transfer registration form) shall state the prescribed matters in the “Transfer responsibilities” sent, and the 10th of the month following the month to which the transfer event occurred (the date on which the transfer event occurred in April) If it is in the middle, please submit it to the Yokohama City Special Collection Center by the 30th of the same month).

[1-2 When the number of taxpayers (employees) increases (submission of a changeover request form)]

When Address of salary payment report was different (submission of Address misinformation)

D: When a taxpayer who finds employment in the middle of the fiscal year wishes to pay the remaining tax amount by special collection for municipal tax and prefectural tax currently paid by the method of normal collection.
⇒You can pay the tax amount of the unpaid portion for which the delivery date has not arrived (if the payment has been made, the portion for which the original delivery date has not arrived) by special collection.
※To prevent double payment, please attach and submit a copy of the receipt if there is a payment notice for normal collection and the payment period.

When Address of salary payment report was different (submission of Address misinformation)

E: The Address of salary payment reports was different, and taxpayers were not taxed in municipalities in Address as of January 1st January was not taxed due to the difference in the salary payment report.
⇒Please list predetermined matter pertaining to Address in "Transfer registration form and submit it promptly. In addition, please submit salary payment report to municipalities of correct Address.

You will need to set up a tax administrator to handle all tax matters. The tax payment manager shall, in principle, determine from among those who have an Address is determined in principle and declared to municipalities (ward office of taxpayer's Address City Taxpayers shall be determined in principle. The taxpayer's tax return is located at Tax Division's taxpayer'Address's taxpayer's tax return isCity Tax Section.

When the location or name of the special collection obligation holder changes (submission of notification of location / name change)

F: When the location or name of the special collection agent changes
⇒In "Location and name change registration form of Payroll Payer (Special Collection Obligor) should list the matters before and after the change and submit it promptly.

Create a correct transfer registration form, write "Correction" in red in the upper margin, and submit it immediately. Please inform the taxpayer and the special collection and delivery ward office as necessary that there is a correction. When change occurs in special collection tax amount, "decision, change letter of advice (for special collection duty person and taxpayer) of municipal tax, prefectural tax special collection tax amount to affect salary income" As you send to special collection duty person), please collect subsequent monthly installment by notice after change. 
Please refer to the frequently asked question about special collection, "About tax amount (change) notice".

When there is payment such as retirement allowances, it is necessary to collect and pay municipal tax, prefectural tax amount concerning retirement allowances. (Article 328 of the Local Tax Law)
For more information, please refer to special provisions for taxation of Retirement You can also estimate the amount of retirement allowance.

Please submit transfer registration form and request for changeover must be submitted in one of the following ways.

  • ◎Electronic filing 

About special collection-related procedure to affect personal city, prefectural tax, we use local tax portal system (eLTAX: Eltax) and accept via the Internet. If you use eLTAX, you can prevent input errors and calculation errors by the check function when creating and submitting declarations, etc. There are advantages such as being able to submit to (participating organizations).
※The municipal code of Yokohama City used by eLTAX is "141003". Please note that it is different from the municipal code used for the delivery of municipal tax and prefectural tax. For more details, see here.

  • Submission by mail

〒231-8314 Yamashitacho 2 Sangyo Boeki Cebter Bldg., Naka-ku, Yokohama, 5th floor
To Yokohama City Special Collection Center

※ You have you send by mail or letter mail, or please submit to special collection center.
※ Notifications by telephone, fax or e-mail are not accepted.

Yokohama-shi special collection center
Sangyo Boeki Cebter Bldg. Building 5F, Yamashitacho, Naka-ku, Yokohama
Phone 045-671-4471/FAX 045-210-0480
Reception hours: 8:45 am to 5:15 pm (excluding Saturdays, Sundays and holidays and from December 29 to January 3)
※ Please refer to each ward office about special collection from public pension for special collection.
※ Please note that corporate municipal tax, city tobacco tax, bathing tax and business tax have different postal codes and Phone number tax, bath tax and establishment tax.

Inquiries to this page

Finance Bureau Corporate Taxation Division

Telephone: 045-671-4471

Telephone: 045-671-4471

Fax: 045-210-0480

Email address: [email protected]

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