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  6. When submitting a salary payment report by electronic report (eLTAX), are there any precautions when submitting a normal collection?

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Q

When submitting a salary payment report by electronic report (eLTAX), are there any precautions when submitting a normal collection?

Last updated on March 30, 2023.

Taxes, information for businesses
A

In the case of normal collection, check the "Normal collection" column of the salary report, and enter the code corresponding to the reason for switching to normal collection in the summary column.
※In the case of eLTAX, it is not necessary to submit a statement of reasons for switching to normal collection.

[Reference] Reason for switching to normal collection (Kanagawa unified standard)
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”.

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]

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Page ID: 855-678-569

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