If I am designated as a special collection obligation holder, do I have to collect all employees specially?

In accordance with the "promotion of special collection" being promoted in Kanagawa Prefecture and all municipalities in the prefecture, for corporate businesses in the city and outside the city (from 2016), in principle, all businesses that are obliged to withhold income tax are designated as individuals who are obliged to collect personal residence tax, and all employees, such as part-time workers, part-time workers, corporate officers, etc., are subject to special collection of personal residence tax. It is not possible to select normal collection at the will of the business or employee.
However, in each municipality in Kanagawa Prefecture, normal collection is permitted only when the [Kanagawa Prefectural Standard] is met. [Kanagawa Prefecture Unified Standards] Normal collection for other reasons is not permitted.
Specifically, please refer to "about promotion of special collection of personal residence tax".

[Kanagawa Prefecture Unified Standards]
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 applicable, it is necessary to submit a separate “registration form reason for difficulty in implementing special collection”.

In addition, if an employee (taxpayer) who joined the company in the middle of the fiscal year wishes to switch from personal payment (normal collection) to special collection, "Request for Switching to Special Collection" Please submit to Yokohama-shi special collection center (thing which deadline of normal collection is past cannot switch to special collection.) 。