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- What kind of procedure is required to switch personal residence tax from normal collection to special collection when joining the company?
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What kind of procedure is required to switch personal residence tax from normal collection to special collection when joining the company?
Last updated on January 6, 2025.
Please submit "switch request book to special collection" to Yokohama-shi special collection center by eLTAX or mail.
Download registration form, etc.
If an employee (taxpayer) wishes to switch from personal payment (ordinary collection) to special collection due to joining the company, etc., submit a “Request for Switching to Special Collection” (If you have received a salary during the previous year and have received a salary on the first day of the relevant year (April 1), you will be subject to special collection.)
At that time, please attach a copy of the payment notice for the normal collection of the employee (taxpayer) during the switching period, a copy of the tax payment notice, and a copy of the receipt if there is a paid period.
In addition, the tax amount that has already passed the deadline (if the original delivery date has arrived if the payment has been made), cannot be switched to special collection.
In addition, the special collection start month should, in principle, be after the month following the month in which the switching request is submitted.
For the submission method, please refer to "D: Switching to special collection" on the page of "Submission of transfer notification / switching request". .
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama
Inquiries to this page
Finance Bureau Corporate Taxation Division (Yokohama City Special Collection Center)
Phone: 045-671-4471
Phone: 045-671-4471
Fax: 045-210-0480
E-Mail address [email protected]
Page ID: 499-205-317