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Thing about personal municipal tax special collection

Last update date July 3, 2020

Notice
(1) We sent out municipal tax, prefectural tax special collection amount of a tax notification on Friday, May 15, 2020 in 2020.
※Call to special collection center becomes hard to be connected for congestion very much.
 I apologize for the inconvenience, but we would appreciate your understanding.
 In addition, please use Yokohama-shi call center (045-664-2525) about general inquiry about special collection.

(2) Receipt method of special collection amount of a tax decision notification using eLTAX includes change from 2020. About the details
Please refer to receipt method nitsuiteogo of special collection amount of a tax decision notification using eLTAX from 2020.

Downloading such as 1 style With special collection of 2 individual residence tax About promotion of special collection of 3 individual residence tax About 4 salary payment reports About 5 special collection amount of a tax notifications When 6 employees had transfer such as Retirement (how to write report of transfer) When there was change on name or the location of 7 companies About the delivery of 8 special collection amount of a tax About electronic report, electronic tax payment by 9 eLTAX About residence tax to affect 10 retirement bonus (Retirement income) Common question (applicable page opens when we click.) about 11 special collection 12 submissions/reference 

[main styles to affect special collection]
(1) Bookmark of municipal tax and prefectural tax Yokohama-shi special collection
(2) Salaried employee transfer registration form (the outside site)
(3) Running out of spare request book to special collection (the outside site)
(4) The location, name change registration form (the outside site) of salary giver (person of special collection duty)
(5) Other styles to affect special collection

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 withholding taxes duty of income tax is is required to collect personal residence tax of all employees extra by law. (Local Tax Law Article 41, 3 of Article 321)

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 information about 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.

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 as person of special collection duty.
In the company which does not collect extra, I would like preparations for special collection now.
In addition, please refer to "about promotion of special collection of personal residence tax" for the details about this approach.

Because company and tax payer targeted for special collection of personal residence tax worked 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.

Company having duty to withhold income tax when we pay salary makes "salary payment report" which listed amount of money or other matters of earned income about employee (includes all employer, part-time job, part, officer, business full-time union official for a short term.) living in Yokohama-shi in (as of day that we retire about retired employees in the previous year) as of January 1 in the previous year and is required to submit to Yokohama-shi special collection center by (in the case of closed days open, the following day agency day) on the last day in January by law. (when payment amount of money of salary in the year is 300,000 yen or less, in that retired in the middle of year, we can omit submission.) .
In addition, please be careful as company required to submit withholding slip of earned income to tax office by electronic report or optical disk is required to submit by electronic report or optical disk about salary payment report by law.
Please refer to "information about submission for salary payment report with optical disks" for submission with optical disks about electronic report on "eLTAX homepage" (the outside site).
Procedures when submission and instructions, mention contents of salary payment report had error for salary payment report, please refer to (PDF: 1,114KB) for submissions such as salary payment reports in detail.

As you send "special collection amount of a tax notification" (for taxpayer for person of special collection duty) to person of special collection duty for from the middle of May to the end when there is being targeted of collecting extra, in the case of payment of salary, please collect the amount of monthly installment listed in notification extra every month.
In addition, about special collection amount of a tax notification (for taxpayer), please distribute to each employee by May 31.

※ Please refer about "the amount of a tax (change) notification" of common question about special collection.

About computerization of notice of special collection amount of a tax decision of municipal tax, prefectural tax

 In Yokohama-shi, we provide notice of special collection amount of a tax data (reference data) that there is not of some e-signature about "municipal tax, prefectural tax special collection amount of a tax decision notification affecting earned income" from May, 2020.


Notice method

 By receipt method of notice that we chose when we report salary payment report in eLTAX (local taxes portal system), we notify as follows.


・ When we choose "1 electronic data" (the original)
 We ship notice of written special collection amount of a tax decision (the original) and send notice of special collection amount of a tax data (reference data with protection number) not to give e-signature.
 ※We transmit to e-mail address set in the case of report of salary payment report which Yokohama-shi received by the end of March. In addition, we send to e-mail address set for the in principle last report when we are reported by corrections several times, and different e-mail address is set according to reports.


・ When we choose "2 documents" (the original)
 We ship notice of written special collection amount of a tax decision (the original), and notice of special collection amount of a tax data (reference data) transmit, too.


・ When we choose "3 documents (the original) and electronic data" (copy)
 We ship notice of written special collection amount of a tax decision (the original) and send notice of special collection amount of a tax data (reference data with protection number) not to give e-signature.
 ※We transmit to e-mail address set in the case of report of salary payment report which Yokohama-shi received by the end of March. In addition, we send to e-mail address set for the in principle last report when we are reported by corrections several times, and different e-mail address is set according to reports.


※When which receipt method is chosen, about the amount of a tax notification (for change) to send out in the middle of the year, it is sent only document.


Notice of special collection amount of a tax data (reference data with protection number)

1. We send email to tell about having sent notice of special collection amount of a tax data to e-mail address that was registered when we choose receipt method of notice in around the middle of May (at the time of original notice of amount of a tax shipment). When we download notice of amount of a tax, necessary "protection number" is listed in this email.


2. Please acquire notice of special collection amount of a tax data from "menus such as notices of disposal" such as PCdesk.


Notice of special collection amount of a tax data (reference data)

Please acquire notice of special collection amount of a tax data from "menus such as notices of disposal" such as PCdesk.


●Please refer to operation manuals of eLTAX user software "PCdesk" which there is in eLTAX homepage for concrete operation method. (https://www.eltax.lta.go.jp/ (the outside site)


Others

・About e-mail address set for report of salary payment report, we perform simple e-mail address check (whether there are presence, @ of two-byte character). Therefore it may be sent to case and e-mail address except e-mail address set last where protection number is not set when we cannot take as effective e-mail address.
・Please refer to Yokohama-shi special collection center (Finance Bureau corporation taxation section) for case that email of protection number is not yet delivered or case that is unknown which e-mail address it was sent to.


When there is toward the employee whom notice of special collection reaches from Yokohama-shi, and there was change from salary of the employee concerned to person of special collection duty of individual residence tax of the employee concerned by transfers by Retirement at time when we were not able to collect individual residence tax extra, please submit "salaried employee transfer registration form suffering from salary payment report, special collection" (called "transfer registration form" as follows.) to Yokohama-shi special collection center by 10th in the next month on reason occurrence day.
In addition, please submit "running out of special collection spare request book" (called "setsu*i*sho" as follows.) to Yokohama-shi special collection center about which notice reaches from Yokohama-shi when you are going to usually change to special collection from the collection about thing that deadline does not come in personal residence tax of employee who entered the company in the middle of year. But we cannot change to special collection about thing that deadline comes anymore.
Please refer to "submission of report of transfer about personal municipal tax special collection, setsu*i*sho" for entry method and submission of "transfer registration form" and "setsu*i*sho".
Style downloading of "transfer registration form" and "setsu*i*sho"

※About overall system of special collection, please see "bookmark of municipal tax and prefectural tax Yokohama-shi special collection".

As I send "special collection amount of a tax change notification" when the special collection amount of a tax that you should deliver by transfer of employee includes change, you correct, and please deliver the delivery amount of money of the special collection amount of a tax delivery book that I sent earlier to amount of money after change (please refer to common question about special collection for correction method of the delivery amount of money of special collection amount of a tax delivery book.) .
In addition, we would like without forgetting special collection of personal residence tax to affect the retirement bonus when we pay the retirement bonus to employee.

When there is change on name or the location of company, please submit "the location, name change registration form of salary giver" (person of special collection duty) to Yokohama-shi special collection center immediately.
In addition, about contents (the location and name) printed by the delivery book, please just spend for designated number without change (cases that turned from sole proprietor or sole proprietor to corporation from corporation) during the year concerned.
"Location, name change registration form of salary giver" (person of special collection duty) downloading (the outside site)

When you pay salary every month, person of special collection duty collects a one-twelfth sum (the amount of monthly installment) of the amount of annual tax based on special collection amount of a tax notification and between June and May in the next year (12 times a year), and please deliver by 10th in the next month in month when you collected. (when 10th is Saturday or holiday, holiday, the next day of holiday, holiday becomes deadline of the delivery.)
Please deliver the amount of monthly installment that you collected in the case of payment of salary to "special collection amount of a tax delivery book" after filling out predetermined matter (please refer to the delivery book back side.) in financial institutions.
When change occurs to the amount of a tax after having notified of the special collection amount of a tax, we send change notification of the special collection amount of a tax. You collect the amount of monthly installment listed in the notification extra, and please deliver by deadline of the delivery. Hand the amount of a tax change notification for taxpayer to the taxpayer (employee).

※Please refer to common question about special collection for correction methods of the delivery book.

In Yokohama-shi, electronic report, electronic tax payment of city tax by local taxes portal system "eLTAX" (L tax) gives a service.
About personal residence tax, we can perform special collection-related procedures such as running out of spare application to submission of salary payment report (statement according to generalization list, individual), submission of salaried employee transfer registration form and special collection through the Internet.
In addition, we can deliver personal residence tax that we collected extra from employee from ATM and Internet banking corresponding to Pay-easy (page) by using eLTAX.
In the case of report and payment procedure for city tax, please use simple convenient eLTAX electron report, electronic tax payment service.

◆ Please refer to the following for type of procedure to be able to use in Yokohama-shi.
Electronic report, electronic tax payment of city tax

◆ Please refer to the following for the use procedure about overall eLTAX.
eLTAX homepage (the outside site)
eLTAX Help Desk (the outside site)
Telephone: 0570-081459 (haishinkoku)
From IP telephone and PHS: 03-5500-7010

When we pay separation pay, a certain company of withholding taxes duty of income tax collects income percent of individual residence tax to modify Retirement income extra from the separation pay concerned and is required to deliver to the municipalities of Address place of the retired employee as of January 1 in year to belong on days such as Retirement by law. (4 of Local Tax Law Article 328, 5 of Article 328)
Please collect the amount of income percent of individual residence tax to modify Retirement income extra after calculation regardless of collecting individual residence tax of the employee concerned extra when we pay separation pay to employee who lived in Yokohama-shi as of January 1 of age to belong of days such as Retirement.
In addition, please list required items in "the delivery report" on the back of the special collection amount of a tax delivery book when you deliver the amount of income percent of personal residence tax to affect Retirement income (when you deliver cases to deliver by the electronic tax payment without using the delivery book, please submit the delivery report by mail or electronic report separately.) .

◆ About calculation method of the amount of income percent of personal residence tax to affect Retirement income
Please refer to "exception of taxation of Retirement income".
◆ About estimate of residence tax to affect the retirement bonus
We can estimate by "personal residence tax amount of a tax simulation" (the outside site).

≪When you collect personal residence tax extra from salary, please submit without forgetting salaried employee transfer registration form.≫

Common question about special collection

Yokohama-shi special collection center
〒231-8314
2-22, Masagocho, Naka-ku, Yokohama-shi Kannai the ninth floor of Chuo Building (guide map (PDF: 159KB))
Telephone 045-671-4471/FAX 045-210-0480
Reception hours: From 8:45 a.m. 5:15 p.m. (from Saturdays, Sundays and holidays and December 29 except January 3)
※ Please ask each ward office about special collection from public pension.
※ As corporation municipal tax, city tobacco tax, bath tax and office tax varies in zip code, Phone number, please be careful.

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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 [email protected]

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Page ID: 889-343-709

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