Tax payment method

For personal municipal tax and prefectural tax, such as business income earners, the tax amount calculated based on the final tax return, municipal tax, prefectural tax return, etc. Please pay the tax by the method of paying in June, August, October, and January of the following year (ordinary collection).

（１） For personal municipal tax and prefectural tax for salaried employees such as salaried workers, the tax amount is calculated for each person based on the salary payment report submitted by the payer (company, etc.), and the tax amount is notified to the company, etc. The tax is paid 12 times a year from June to May of the following year by deducting and paying the monthly salary (special collection). （"List of Special Collection Destinations"）

（２） If a taxpayer who has been specially collected personal municipal tax and prefectural tax from the monthly salary no longer receives the salary due to the Retirement, the remaining tax amount for the following month will be collected normally, except for the following persons:

Oh, person who offered to be deducted collectively from retirement allowance (however, if Retirement date is from January 1 to April 30, collectively from retirement allowance regardless of whether there is application It will be deducted.)

B) A person who has re-employed a new company and has offered to continue to be specially collected at the new place of employment

Persons aged 65 and over who have received basic retirement pensions (old-age basic pension, old-age pension, retirement pension, etc.) and are obliged to pay municipal tax and prefectural tax are required to pay the public pension, etc. (National Pension Plan (Kokumin Nenkin), Employee Pension Plan (Kosei Nenkin), corporate pensions, mutual aid pensions, etc.) (tax amount calculated by applying income pertaining to the public pension, etc. and various deductions) is deducted at the time of pension benefits such as basic retirement pension benefits such as the old age basic pension benefits such as basic retirement pension benefits such as the old age basic retirement pension benefits such as the old age basic pension benefits such as the old age basic retirement pension benefits (special collection) (special collection) Will be deducted at the old age basic retirement pension benefits (special collection) (special collection) Will be deducted at the old age basic pension benefits (special collection) (special collection) Will be deducted at the old age basic pension benefits (pension, etc.)

However, for those who are in the first year of special collection, special collection will start in October, and a half of the tax amount calculated from the public pension, etc. will be collected from the public pension. Of the tax amount calculated from the public pension, etc., the amount obtained by subtracting the special collection tax amount from the public pension will be paid in the first and second periods of ordinary collection (payment slip or fund transfer).

※About special collection tax amount, we cannot choose payment by fund transfer.
※disability pension, there is no special collection from the survivor's pension.

In addition, personal prefectural tax is the same as personal municipal tax such as taxpayer and taxation standard, and is levied together with personal municipal tax. In addition, after prefectural tax part is paid in addition, we pay from city to prefecture.

Eligible persons
Those who are specially collected by Long-term Care Insurance Premium from pension (people aged 65 and over who received basic retirement pensions on April 1 of the relevant fiscal year). However, the following people are not eligible.

（１） Person whose basic age pension is less than 180,000 yen per year
（２） Those who are expected to be less than the income tax, Long-term Care Insurance Premium, Medical Care for Elderly Senior Citizens, and National Health Insurance premiums, are expected to fall below the municipal tax and prefectural taxes on pension's income

※As a result of calculating municipal tax and prefectural tax on income of the previous year, those who did not pay the amount of tax will not collect special municipal tax and prefectural tax from the public pension.
※Municipal tax and prefectural tax on income other than the public pension (real estate, salary, etc.) cannot be included in the special collection tax amount from the public pension. Will be paid by.

Outline of special collection from the public pension (move to the information at the time of the tax reform in 2009)

About revision applied to special collection from public pension after October, 2016 (we move to information at the time of tax reform of 2016)

If you have any questions, please contact your ward office.