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About promotion of special collection of personal residence tax

Final update date February 12, 2020

In Kanagawa Prefecture and all municipalities in the prefecture, in order to properly operate laws and regulations and improve the convenience of taxpayers, by fiscal 2016, all businesses that meet the requirements of special collection obligations for personal residence tax will be specially collected. We are promoting initiatives to designate (promotion of special collection).
In Yokohama City, as a general rule, all businesses that have a duty to withhold income tax are designated as special tax collectors for corporate businesses in the city and outside the city (from 2016).
If you are not currently collecting special fees, please prepare for special collection.
About this approach, special collection promotion handbill "we aim at complete implementation of special collection of personal residence tax in Kanagawa and all the municipalities of the prefecture!" Please also refer to (PDF: 661KB).

In the Tokyo metropolitan area, businesses and taxpayers who are subject to special collection of personal residence tax are working beyond the metropolitan area, so Yokohama City and nine prefectures including Kanagawa Prefecture cooperate to promote special collection. The governor and mayor of the nine prefectures city declared on November 20, 2014, "Kyuto prefecture city joint appeal about special collection promotion of personal residence tax".

What is the special collection of personal residence tax?

The special collection of personal residence tax is the same as the withholding of income tax, in which the business (salary payer) removes the personal residence tax from the salary instead of the employee (taxpayer) and delivers it to the municipality. It is a system to have.
Businesses that are obliged to withhold income tax are required by law to specially collect personal residence tax for all employees. (Article 41 of the Local Tax Law, Article 321-3 of the Local Tax Law)

Special collection from salary in personal residence tax

Promotion of Yokohama City Characteristics (Special Collection from Salary in Individual Resident Tax)

  1. The business operator (payer) submits a salary payment report to employees (including part-time workers, etc.) in Address payment report by the end of January (in the case of a closed agency day, the next open agency day). Submit.
  2. Municipalities calculate the employee's personal residence tax based on taxable materials such as salary payment reports and tax returns, and notify the company of the special collection tax amount by May 31.
  3. The company will distribute a special collection tax notice (for taxpayers) to employees.
  4. When paying monthly salaries to employees, the company removes the tax amount notified by the municipality from the salary (special collection).
  5. The company will pay the personal resident tax specially collected from employees to the municipalities by the 10th of the month following the salary payment date.

Those who are subject to special collection

Those who are subject to special collection of personal residence tax are all employees, such as part-time workers, part-time workers, and corporate officers. It is not possible to select normal collection at the will of the business or employee.
However, in each municipality in Kanagawa Prefecture, if the following certain conditions are met as the "Kanagawa Prefectural Standard", normal collection may be permitted by application for the time being. Normal collection for reasons other than the "Kanagawa Prefectural Standard" is not allowed.

[Kanagawa unified standard]
1 Standards for employees who accept normal collection for the time being
(1) Those who have specially collected at other offices (eg, those who apply to Otsu column)
(2) Those who have a small salary and cannot withdraw the special collection tax.
(The annual salary is less than 1 million yen)
(3) Those who have irregular salary payments (eg, salary payments are not monthly)
(4) A person who is a business employee of a sole proprietor and has a full-time salary
(5) Retirement or Retirement (until the end of May)

2 Standards for businesses that allow special collection for the time being
(1) 2 or less employees to be specially collected
(2) It is difficult to carry out special collection immediately for computer system renovation. 
If applicable, a separate “Special Collection registration form of Difficulty of Special Collection
I need it. We can download style from homepage.

Benefits of special collection

◎ Benefits of employees (salary earners)

  • As it is collected (withdrawal) from salary, there is no need to go to city halls, financial institutions, etc.
  • You will be collected (withdrawal) from your salary, so you will not forget to pay.
  • Compared to paying taxes four times a year by ordinary collection, special collection is divided into 12 times a year and collected (withdrawed) from salary, so the burden per payment is reduced.

◎ Merit of business (salary payer)

  • The municipalities calculate the tax amount, so there is no need to calculate the tax amount or make year-end adjustments like income tax.
  • Special collection-related procedures can be easily performed by electronic filing (eLTAX).
  • For establishments with less than 10 employees at all times, there is a system in which the delivery date is 12 times a year twice a year upon application (exceptional delivery date).

To start special collection

If you would like to switch from normal collection to special collection mid-year, please fill out required items collection to special collection in the middle of the year, and please submit to Yokohama-shi special collection center. For arrivals up to the 10th of each month, in principle, a special collection tax notice will be sent at the end of the month. Please note that it is not possible to switch the tax amount for the delivery date for which the deadline for normal collection has already passed to special collection.
In addition, in Yokohama-shi, we already carry out about corporation company in the city, but, from 2016 (June, 2016), in principle, all companies with withholding duty of income tax are special collection duty person Designate as If the conditions of the "Kanagawa Prefectural Standard" are met and it is deemed to be normal collection, a "Reason for Switching to Normal Collection" must be submitted by the end of January every year (in the case of a closed day, the next open day). Please submit it together with the summary table and individual statement).

Tax amount collected by special collection

The amount of tax collected by special collection is the sum of the per capita rate and the income rate pertaining to employment income.
In addition, when salary earner has income other than income pertaining to pension income such as salary income and public pension and public income, about resident tax pertaining to income other than salary income and pension income "Normal collection (self As long as you do not offer to "pay), the amount of income percent pertaining to that income will be collected by the method of special collection by adding it to the amount of per capita rate and the amount of income percent pertaining to employment income.

※In fiscal 2009, a special collection system was introduced from a public pension in fiscal 2009. Along with this, for those who are 65 years old or older who have pension income as a salary earner, as a general rule, special collection tax amount pertaining to pension pension's income. It will be specially collected when paying pension benefits. In addition, about special collection tax amount to affect pension income will be notified by June 20 by a tax determination and taxpension and tax payment notice to the pensioner.

Yokohama-shi special collection center
zip code 231-8314
2-22 Masagomachi, Naka-ku, Yokohama-shi Sekinai Central Building 9th floor
telephone 045-671-4471
FAX 045-210-0480
Reception hours 8:45 am to 5:15 pm (excluding Saturdays, Sundays, national holidays, and December 29 to January 3)

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Downloading of various styles related to special collection

Related links

About promotion of personal residence tax special collection (to page of Kanagawa) (outside site)
Page of electronic report, electronic tax payment (eLTAX) (to page of local tax computerization meeting) (outside site)

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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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Page ID: 681-919-926

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