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About promotion of special collection of personal residence tax

Last update date April 26, 2019

In all Kanagawa and the 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 resident tax for appropriate operation of laws and ordinances and improvement of convenience of tax payer by 2016 as person of special collection duty.
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 the 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 (PDF: 661KB) in addition.

Because company and tax payer targeted for special collection of personal residence tax were active across capital prefecture area in metropolitan area, nine capital prefectures City including Yokohama-shi and Kanagawa decided that cooperation cooperated and pushed forward approach of special collection promotion, and "nine capital prefectures City combination appeal by the governor, the mayor of nine capital prefectures City about special collection promotion of individual residence tax" was declared on November 20, 2014.

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)" (the outside site) for special collection.

Structure of special collection from salary in personal residence tax

Yokohama-shi characteristic promotion (structure of special collection from salary in personal residence tax)

  1. Company (salary giver) submits salary payment report to the address ground (as of January 1) of employee (they include part-time job parts) by the end of January (in the case of closed days open, the following day agency day).
  2. Municipality calculates the personal inhabitants amount of a tax of employee based on taxation documents such as salary payment report and decision report and notifies company of the special collection amount of a tax by May 31.
  3. Company distributes special collection amount of a tax notification (for taxpayer) to employees.
  4. In the case of monthly salary payment to employee, company deducts the amount of a tax notified of from municipality from salary (special collection).
  5. Company delivers personal residence tax that they collected extra from employee by 10th in the next month of the salary date of payment to municipality.

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.

[Kanagawa unification standard]
Standard of employee that 1 usually accepts the collection for the time being
(1) One (e.g.,: person of second column application) that we collect extra in other offices
(2) Salary is pull kyo rigadekinai one of the special collection amount of a tax with small amount
(with less than 1 million yen of annual salary allowance)
(3) Salary (payment of salary is not every month e.g.) that payment is irregular
(4) Person who gets full-time union official salary for business full-time union official of personal company
(5) Retirement or Retirement planned one (until the end of May)

Standard of company admitting that we do not collect 2 extra for the time being
(1) Employees who should collect extra are more less than two
(2) For Densan System repair, it is difficult to carry out special collection promptly 
⇒When correspond, separately submission of "special collection conduct difficulty reason registration form"
Necessary. We can download style from homepage.

Merit of special collection

◎ Merit of employee (salaried employee)

  • As it is made the collection (we deduct) from salary, it does not take effort to go to city hall, financial institution.
  • As it is made the collection (we deduct) from salary, we do not forget to put.
  • As special collection divides into 12 times a year in comparison with usually dividing into four times a year by the collection, and paying the tax, and the collection (we deduct) is considered to be from salary, burden per once decreases.

◎ Merit of company (salary giver)

  • As the municipalities perform the amount of a tax calculation, we calculate the amount of a tax like income tax, and trouble to do year-end tax adjustment does not hang.
  • We can easily perform special collection-related procedure by electronic report (eLTAX).
  • Office with employee less than regular ten has system by application twice a year on 12 times a year of deadlines, too (exception of deadline).

To begin special collection

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 notification 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, the following day agency day) on the last day in January.

The amount of a tax to collect by special collection

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 notification addressed to pensioner.

Yokohama-shi special collection center
Zip code 231-8314
2-22, Masagocho, Naka-ku, Yokohama-shi Kannai the ninth floor of Chuo Building
Telephone 045-671-4471
FAX 045-210-0480
From reception hours 8:45 a.m. 5:15 p.m. (January 3 is excluded on Saturday from Sundays and holidays and December 29.)

Downloading

Downloading of various styles about special collection

Related link

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

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Inquiry to this page

Finance Bureau corporation taxation section

Telephone: 045-671-4471

Telephone: 045-671-4471

Fax: 045-210-0480

E-Mail address za-houjinkazei@city.yokohama.jp

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