Person having Address in the city must report to ward office of Address place as of levy date (January 1) every year by March 15. Report is necessary for grants such as reduction judgment of premium of National Health Insurance member and various welfare-related income proof (tax exemption proof) about person whom there was not of income by the end of the previous year. But people that payment report is submitted to public pensions only with income such as people or public pension which salary payment report is submitted to only with people, earned income that we made final income tax return by salary giver (companies) by pension giver in income tax are excluded.
Method of the tax payment
Please pay municipal tax such as business income earners by well-thought method (the normal collection) that each person divides the amount of a tax by the amount of a tax decision, tax payment notification sent in the beginning of June by ward office on deadline of four times in January in the next year in October in August in June and puts based on the above-mentioned report.
(1) We calculate the amount of a tax for each each person, and municipal tax of salaried employees such as office workers notifies companies of the amount of a tax based on salary payment report submitted by salary giver (companies) and pays by method (special collection) that companies divide into 12 times a year every year until May in the next year from June and deduct in the case of payment of monthly salary, and to put. （"List of special collection delivery points"）
(2) When tax payer that municipal tax was collected extra from monthly salary does not receive payment of salary by Retirement, we usually pay zanzeigaku after the next month by method of the collection except applicable person next.
- Oh, person (but it will be made deduction from the retirement bonus with or without proposal in a lump when Retirement time is from January 1 to April 30.) whom we offered that it was made deduction from the retirement bonus in a lump to
- Person whom we offered what found a job in company where i was new again, and was collected extra sequentially in the re-workplace to
Special collection from public pension
(old-age pension or old-age pension, retirement annuity) such as old-age pension is received and, in the case of pension benefit such as senior citizen's pensions, people with duty to pay tax of municipal tax, prefectural tax 65 years or older deduct the amount of a tax (the amount of a tax that they applied income which affected public pensions and various subtraction and calculated) that public pensions calculated from (all public pensions including National Pension Plan (Kokumin Nenkin), Employee Pension Plan (Kosei Nenkin), corporate pensions, mutual pension) and do the collection (special collection).
But start of special collection becomes empty, and, as for the person of the special collection start first year, it collects the amount of a tax a half equivalency sum that we calculated from public pensions extra from public pension in October. Sum that deducted the special collection amount of a tax from public pension in the amount of a tax that we calculated from public pensions usually becomes payment by the first and the second of the collection (payment notice or fund transfer).
※About the special collection amount of a tax, we cannot choose payment by fund transfer.
※It is not collected extra from disability pension, survivor's pension.
In addition, it is the same as personal municipal tax including tax payer and standard of assessment, and personal prefectural tax is levied in conjunction with personal municipal tax. In addition, prefectural tax part pays from city to the prefecture after we were paid in addition.
It applies to person (people receiving old-age pension on April 1 of the year concerned 65 years or older) that Long-term Care Insurance Premium is collected extra by pension . But it does not apply to the following person.
(1) Person with less than 180,000 yen a year in amounts of money such as old-age pension
(2) Person that it is anticipated that amount of money that deducted income tax, Long-term Care Insurance Premium, elderly aged 75 or over medical care premium, National Health Insurance charges is less than the municipal tax, citizen of the prefecture amount of a tax for income of pension by old-age pension
※As a result of having calculated municipal tax, prefectural tax for income of the previous year, person whom the amount of tax payment did not produce does not collect municipal tax, prefectural tax from public pension extra.
※As we cannot include municipal tax, prefectural tax for income (real estate or salary) except public pension in the special collection amount of a tax from public pension, we will have you pay by method (the normal collection, special collection from salary) same as before.
About summary of special collection from public pension (move to guidance at the time of the taxation system revision of 2009.)
About revision applied about special collection from public pension after October, 2016 (move to guidance at the time of the taxation system revision of 2016.)
When you have any questions, please ask each ward office.