When submitting a statement of reasons for switching to normal collection, please tell me the points to note on how to enter the salary payment report (individual statement).

１. When submitting in paper
Please enter the code (Public A to F) of the applicable reason for switching to normal collection in the "Description column" of the salary payment report (individual statement) of the employee who wishes to collect normally. If there is no description here, please note that even if it is spelled after the reason for switching to normal collection at the time of submission, it will be a special collection.

２. When submitting via electronic media such as electronic filing (eLTAX) and optical disks
Please fill in the code (Public A to F) of the reason for switching to normal collection in the summary column of the salary payment report (individual statement) of the person who normally collects. You do not need to submit a statement of reasons for switching to normal collection.
In the case of submission by electronic report (eLTAX), be sure to check the "Normal collection" column together with the above. If you do not check this, please note that special collection will be made even if the sign is entered in the summary column.

[Kanagawa Prefecture Unified Standards] Sign of the reason for switching to normal collection
1 For the time being, salary recipients who allow normal collection
(1) [Public B] Those who are specially collecting at other offices (eg, applicants for Otsu column)
(2) [Public C] Those who have a small salary and cannot withdraw the special collection tax amount (annual salary payment of 1 million yen or less)
(3) [Public D] Those who have irregular salary payments (e.g., salary payments are not monthly)
(4) [Public E] A full-time business employee of a sole proprietor who is receiving full-time salary
(5) [Public F] Those who are scheduled to be Retirement or Retirement (until the end of May) and those who are on leave
2 For the time being, the standards of businesses that allow them not to collect specially.
(1) [Public A] 2 or less employees who need special collection
(2) It is difficult to implement special collection immediately due to computer system renovation, etc.
　⇒If you fall under 2(2), you will need to submit a separate “registration form reason for difficulty in implementing special collection”.