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- What kind of procedure is required if an employee who currently has a special collection of personal residence tax retires?
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What kind of procedure is required if an employee who currently has a special collection of personal residence tax retires?
Last updated on January 6, 2025.
Please submit "salary income transfer registration form pertaining to special collection" to Yokohama-shi special collection center by eLTAX or mail.
Download registration form, etc.
Depending on the transfer time, the method of collecting the uncollected tax amount should be the following collection method.
●If you retire from June to December: Switch to "Normal collection" or "Lump-sum collection (person application)"
●If you retire from January to April: Switch to "collective collection" (no need to submit your request)
※"Normal collection" is paid by the person himself, and "collective collection" is collected and delivered by the special collection obligation holder.
For the submission method, please refer to "A: Normal collection" or "B: Collective collection" on the page of "Submission of transfer notification / switching request".
※ Do not give the delivery form for the special collection obligation holder to retirees. For the uncollected portion of retired employees, after submitting a transfer notice from the special collection obligation holder, please pay the payment slip sent from the ward office Tax Division to the person.
<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: 436-485-139