Frequently Asked Questions about special collection of the personal residence tax

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

If you use the Excel format “Request for Switching to Special Collection” downloaded from the Yokohama City web page (downloading of registration form, etc.) and enter it without omission, the “monthly installment” will be calculated automatically.
In the case of submission by hand, it is not necessary to enter the "monthly amount" column of the "Request for Switching to Special Collection", so please submit it blank (check the monthly amount with the Yokohama City Special Collection Center in advance If so, please fill in the amount and submit it.) 。
When you inquire about the monthly installment in advance, please contact the Yokohama City Special Collection Center after preparing the tax payment letter of advice or payment notice of normal collection sent to employees. Please note that if you do not have a tax payment letter of advice or payment notice for normal collection, you will not be able to tell the monthly amount.
In addition, the special collection start month should, in principle, be after the month following the month in which the switching request is submitted.
Download registration form, etc.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama

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.
Please fill in the "Salary Payer" column of registration form before the transfer, and fill in the "New Workplace" column at the place of work after the transfer, and submit it from the place of work after the transfer.
For the submission method, please refer to "C: Continuation of special collection" on the page of "Submission of transfer notification / switching request".
If you do not know your new employer due to a job change, or if you are unable to exchange tax notification, etc., please perform the procedure for switching to normal collection (in this case, please refer to "A: Normal collection" on the page.) 。
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama

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

Please submit "salary income transfer registration form pertaining to special collection" to Yokohama-shi special collection center by eLTAX or mail.
If you do not submit it, you will receive a special tax change notice if the employee changes the tax amount for the current fiscal year after Retirement.
Download registration form, etc.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama

Create a transfer registration form with the correct content, write "Correction" in red on the upper margin of the notification, and submit it to the Yokohama City Special Collection Center immediately. At the same time, please inform the employee and the Finance Bureau Tax Administration Division (045-671-3096) that there are corrections.
Download registration form, etc.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama

Please submit "location, name change of salary payer (special collection duty person) registration form" to Yokohama-shi special collection center by eLTAX or mail.
Download registration form, etc.
For details on how to submit, please refer to "E. F: Change of Location Name" on the "Submission of Transfer / Change Request" page.
If the payer (special collection obligation person) changes due to a merger, etc., the designated number changes to the merger destination. Please also submit "Salary income transfer transfer registration form pertaining to special collection" for those who are subject to special collection before the merger.
For the submission method, please refer to "C: Continuation of 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

There is no special procedure for special collection unless the Address changes on January 1.
Since the personal residence tax is to be paid to the local government resident on the due date (January 1) for one year, even if you move in the middle of the year, the personal residence tax for that year will continue Please deliver to Yokohama City.

For the calculation method, please refer to the “Special Provisions for Taxation of Retirement Income” and make a calculation using the “Individual Resident Tax Tax Amount Simulation” (external site).
For delivery, please fill out the delivery report on the back of the delivery form and pay at the financial institution that handles delivery.
For details on how to fill out the delivery form, please refer to How to fill out the delivery form in the special collection bookmark.
[Reference] Special collection of municipal tax and prefectural tax on retirement allowance
[Reference] Form download of delivery form, delivery report (in the case of delivery with eLTAX)

• Reply envelope (Please fill in the address and attach a stamp of the required amount.)
• Transfer registration form 2 copies (1 copy is for copying. For the copy, please specify "copy". )

Please enclose it and mail it.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama

From April 1, 2021, seal is no longer needed.
Even if there is a "mark" in the form, it can be used as it is and seal is not required.
About review of seal signature to applications about city tax

Please submit "salary income transfer registration form" to Yokohama-shi special collection center by eLTAX or mail.

In the case of death Retirement, please make the collection method after the transfer normal.
For the submission method, please refer to "A: Normal collection" on the page of "Submission of transfer / switching request".
Download registration form, etc.
Also, when submitting a payroll report, please fill in the Address at the time of death.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama

Scheduled shipping date: Friday, May 17, 2024
When you receive the notice, do not open the notice for the taxpayer, but hand it to the employee (taxpayer).
<Information if you wish to receive a taxpayer's notice in electronic data>
　For special collection obligations and taxpayers, the arrival date and time of electronic data may be shifted depending on the mechanism of sending notices.
　Regarding special collection obligations, when downloading data for taxpayers, if you download multiple days collectively, it may take a lot of time due to congestion of communication lines, etc. If you receive a notification email, please download it each time.
　Specifically, please see news of eLTAX homepage (outside site).

The special collection tax notice at the beginning of the new fiscal year is sent based on the salary payment report submitted. If an employee who submitted a payroll report retires by April 1, it is necessary to submit a “Salary Income Transfer Change registration form pertaining to payroll reports” so that it will arrive by April 15. If it has not been submitted yet, please write required items in "registration form Transfer of Salary Income Pertaining to Special Collection" and submit it to Yokohama City Special Collection Center immediately by eLTAX or mail. If you have already submitted registration form upon arrival on or after April 16 and are not reflected in the Special Collection Tax Decision Notice, you will be notified at a later date via the Special Collection Tax Change Notice.
Download registration form, etc.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama
[Related Questions]
Q： For retired employees, we have already submitted a transfer of salary earner, registration form, and received a notice of special collection tax. Why is it?

If an employee who has submitted a salary payment report retires by April 1, it is necessary to submit a “Salary Income Transfer Change registration form” to receive the salary payment report by April 15. The transfer of registration form employees received after April 16 is not reflected in the new year's special collection tax notice. In this case, if the transfer registration form has been received by May 10, we will notify you via a special collection tax change notice sent around the end of May (after the notice at the end of May, if the transfer registration form arrives by the 10th of each month, we will notify you at the end of the month in principle.) 。

• April only: Arrived by April 15 → Notification around May 16 (for the new fiscal year)
• After May: Arrival by the 10th of each month → Notification at the end of the current fiscal year

The special collection tax notice for the new year will be sent out in mid-May every year. The reasons for not receiving this may be the following cases.
Case 1: All employees who have submitted the payroll report are normally collected.
⇒After confirming the submitted salary payment report, if the collection method is different, please submit a "Request for Switching to Special Collection".
Case 2: Submitted a salary payment report after the deadline (January 31)
⇒The special collection tax notice may be delayed.
Case 3: We have not submitted a payroll report to Yokohama City
⇒If there is an employee living in Yokohama City as of the due date (January 1), please submit it immediately.
Case 4: The location of the payer (special collection obligation person) has changed
⇒ Please submit "registration form change of location and name of salary payer (special collection obligation person)".
Case 5: Address was outside Yokohama as of the due date (January 1)
⇒Taxation of city and prefectural tax is carried out in Address on the due date (January 1).
※If you do not know in cases 1-5 above, please contact the Yokohama City Special Collection Center after confirming that you have received the special collection tax notice again. The special collection tax notice is sent in a large A3 size tea envelope.
Download registration form, etc.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama

The following reasons can be considered, so please respond.
Case 1: The salary payment report is submitted as a normal collection
⇒After confirming the submitted salary payment report, if the collection method is different, please submit a "Request for Switching to Special Collection".
Case 2: Submitted a salary payment report after the deadline (January 31)
⇒It may not have been in time for the special collection tax decision letter. In that case, we will notify you at a later date in the "Special Collection Tax Change Notice".
Case 3: Have not submitted a payroll report for the relevant employees
⇒Please submit your payroll report as soon as possible.
Case 4: As of the due date (January 1), the Address area was outside Yokohama City.
⇒Please confirm the location of Address as of the due date (January 1). In addition, notices may be received from other local governments.
Case 5: We have not submitted a request for switching to special collection
⇒In cases where a "request for switching to special collection" is required (if there is no submission of a salary payment report from a company that wants to collect specially when joining the company on the way, or if you want to make special collection, the salary payment report is treated as ordinary collection If you have not submitted it, please submit a “Request for Switching to Special Collection” immediately. If you have already submitted it after mid-April and have not been reflected in the Special Collection Tax Decision Notice, you will be notified at a later date in the "Special Collection Change Notice".
※If you do not know in cases 1-5 above, please contact the Yokohama City Special Collection Center.
Download registration form, etc.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama

Notification will be made according to the method of receiving the notification selected when submitting the salary payment report by electronic report (eLTAX). Regarding the method of receiving each of the special collection obligations (for companies) and the taxpayer (for employees), please select either electronic data or written for each special collection obligation.
In principle, the receiving method determined at the beginning of the fiscal year cannot be changed in the middle of the fiscal year. (If you want to change the receiving method selected at the time of initial submission of the salary payment report, the salary payment report will be delivered by the end of March You can change it if you resubmit with eLTAX.) 。 We will also notify you if there is a change in the tax amount in the middle of the year according to the receiving method determined at the beginning of the year.
In addition, in Yokohama City, we do not support computerization of special collection tax amount change notice for past years, so we will send it in writing in future.
[Reference Page] About digitization of special collection tax amount decision (change) notice

It is thought that the tax amount was changed due to reasons such as "corrected due to the wrong classification of dependent relatives" and "additional tax materials (salary payment report, final tax return data, etc.) arrived and calculated the tax amount again" Can be
The reason for the change is described in the special collection tax notice (for taxpayers) sent. For details, the employee should prepare a tax notice and contact the ward office Tax Division City Tax Section, which is listed in the tax notice.
※If it is not an inquiry from the person, we may not be able to respond due to the protection of personal information.
Contact Tax Division City Tax Section

Please contact the ward office Tax Division City Tax Section, which is listed on the tax notice.
When making inquiries, please prepare a withholding slip for the previous year or a copy of the final tax return, etc. If there is any difference in the contents, please contact us from the person who made the difference.
※If it is not an inquiry from the person, we may not be able to respond due to the protection of personal information.
Contact Tax Division City Tax Section

We do not reissue the special collection tax amount (change) notice (for special collection obligations and taxpayers).
If you need detailed documents about the tax amount, etc. for the taxpayer's notice, please obtain a personal taxation certificate at each ward office or administrative service corner.
About request method of municipal tax, prefectural tax taxation (non-taxable) certificate

Please hand the special collection tax amount (change) notice (for taxpayers) to the target employees. For special collection obligations, please keep it at the payer.
In addition, the refund procedure due to the reduction change will be performed directly from Yokohama City to employees, so there is no special procedure for special collection obligations. Also, please be careful not to change the tax amount for this year (current year).

Transfer of salary earner pertaining to special collection If registration form arrives by the 10th, a notice of special collection tax (change) will be sent out at the end of the same month in principle. If you arrive after the 11th, you may not be able to notify us at the end of the month.

Based on the results of the method of paying the special collection tax amount to Yokohama City last year, we have decided whether or not a delivery form is enclosed. When the salary payment report summary table is submitted, even for businesses that selected "necessary" in the required / unnecessary column of the delivery form, the special collection tax amount of Yokohama City last year will be paid to the delivery form (OCR (OCR) If you have been delivered multiple times by a method other than delivery using the optical character reading device), we will not send the delivery form.
For businesses that require a delivery form to use at bank counters, etc., download the “Municipal Tax, Prefectural Tax, Forest Environmental Tax (Special Collection) Delivery Form” from the download of the delivery form, and enter and print it. Please use after printing.

[Related Questions]
Q I received a special collection tax amount (change) notice, but a new delivery note has not been sent. What should I do?

If you do not know the protection number of the special collection tax notification letter stored in eLTAX (Local Tax Portal System), please contact us by e-mail as follows.
Please have the subject of the e-mail as "eLTAX special collection tax notice (protection number) contact request", and contact "za-tokucho@city.yokohama.lg.jp" with the following 5 points.
①Designated number (*1)
②Name of special collection obligation holder
③Name of the person in charge
④Return e-mail address(*2)
⑤Which notification protection number is required (date and time of issuance of the applicable special collection tax notice on eLTAX) (* 3)
（※1） It is the number listed in the special collection tax notice sent from 7 digits or 5 digits of 2-digit hyphen Yokohama City.
（※2） This is the answer to this question. If you would like to change your current registered e-mail address, please change the notification e-mail address in the "registration form, how to receive the special collection tax notice, etc."
（※3） The protection numbers for the notifications for the special collection obligation and the taxpayer in the same month are the same.
　If you do not know the date and time of issuance of the applicable special collection tax notice on eLTAX, Yokohama City will notify you at the end of each month, so for example, if you send it at the end of June, write it as June please.
※If you submit a salary payment report with eLTAX and select "electronic data" for the method of receiving the special collection tax notice, the protection number will be notified to the notification e-mail address when storing the notice data. .

[Related Questions]
Please note that there is expiration date (60 days) for downloading of the electronic data.
How long can I refer to and download the disposal notice (special collection tax notice) data? (External site) (eLTAX homepage)

●How to view the decision letter received for the first time in the relevant fiscal year
Download of "How to read the decision letter arrived for the first time in the relevant year" (PDF: 234KB)

●How to view the change notice received as the second and subsequent copies of the relevant year
Download of "How to read the change notice received as the second and subsequent copies of the relevant year" (PDF: 244KB)

The special collection tax amount (change) notice (for taxpayers) has been kept confidential since FY2022.
Notifications prior to FY2021 do not correspond to confidentiality.

In principle, the receiving method determined at the beginning of the fiscal year cannot be changed in the middle of the fiscal year. If you want to change the pick-up method selected at the time of initial submission, you can change it by resubmitting the salary payment report with eLTAX so that it arrives by the end of March.
(* 1) In Yokohama City, changes in the receiving method during the year can only be made to "electronic → document".
(* 2) In Yokohama City, the change notification received by the 10th will be reflected from the notification at the end of the month (if it arrives after the 11th, in principle, it will be reflected from the end of the following month.) 。
(* 3) In Yokohama City, if a salary payment report is submitted directly to Yokohama City by the end of March, you can select "electronic" by selecting at that time.
(* 4) In Yokohama City, electronic sending of tax notices is supported only for the latest fiscal year. Tax notices for past years will be sent to you in writing (duplicate electronic data will not be sent.) 。
Download registration form, etc.

It is shipped to businesses in the city around late October and to businesses outside the city around late November.

The salary payment report is sent based on the method (actual results) submitted in the previous year.
If you submit by electronic report (eLTAX) in the previous fiscal year, we do not send a salary payment report.
In the previous year, when submitting via electronic media such as optical disks, a salary payment report (only the summary table) is sent.
If you submit in paper in the previous year, we will send you a salary payment report and related documents.

Those who have received salaries, etc. during 2024, and are eligible for all employees such as part-time workers, part-time workers, blue business full-time employees, corporate officers, etc., and fall under the following.
1 Those who have been paid salary on January 1, 2025
2 Those who retired during 2024
※Described in the case of a salary payment report for FY2025 (paid during 2024).

Even if you are retired, employees who have paid more than 300,000 yen during the previous year are required to submit a salary payment report (individual statement).
In addition, among retired employees who paid less than 300,000 yen during the previous year, there is no obligation to submit a salary payment report (individual statement), but from the viewpoint of appropriate taxation Please submit.

Please submit all salary payment reports for employees with Address in Yokohama City to the Yokohama City Special Collection Center, including those collected normally by retirees.
<Submission by mail>
〒231-8314
5th floor of Sangyo Boeki Cebter Bldg. Building, 2 Yamashitacho, Naka-ku, Yokohama
Yokohama City Special Collection Center

The method of submission is as follows. 1 If you use electronic media such as electronic filing (eLTAX) and 3 optical disks, you will need to apply separately, so please proceed in advance.
1 Electronic filing (eLTAX)
About application methods, please confirm page (outside site) of electronic report, electronic tax payment (eLTAX) (local tax joint organization).
2 Mailing
3 Electronic media such as optical discs
About application method, please confirm guidance in style, guide page such as applications.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama
[Reference] Submission of salary payment report

Regardless of the ward where the employee lives or the location of the payer, it is "141003".
[Related Questions]
Q Please tell me the destination and municipal code for the special collection of city and prefectural tax.

Payroll payers located in Yokohama-shi have you download from styles, guide pages such as applications, or please contact Yokohama-shi special collection center (Phone: 045-671-4471). In addition, salary payers located outside Yokohama city, please contact the local municipalities.

Please check the "Salary Payment Report Submission Checklist (PDF: 318KB)" and submit it.
In addition, spell it in the following order and submit it together with clips and rubber bands.
●No. 1 Overview
If you have a pink summary table sent from Yokohama City, be sure to use the pink summary table to check the "designated number". If you do not have it, download it from the Yokohama City homepage and create it or use a brown summary table.
※Even if you use a private summary table, if you have a pink summary table sent from Yokohama City, please submit the created summary table and the pink summary table together.
●Second Individual Statement: For employees who fall under special collection
●Third reason for switching to normal collection (only if there are employees who report as normal collection)
The number column for the reason for switching to normal collection is indicated.
※In the case of special collection, please do not submit.
●Fourth Individual Statement: Employees who fall under the reason for switching to normal collection
In addition, the arrangement (how to spell) when submitting the salary payment report is as follows.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama

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.
[Example of description of individual statement]

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.

Please submit a salary payment report in the following way as a target of normal collection.
1 When submitting in paper
(1) Reason for switching to normal collection in the “Reason for switching to normal collection”: Enter the number of people in the number column of F.
(2) Sign of the reason for switching to normal collection in the summary column of the individual statement: Enter the code of F. For those who are scheduled to be Retirement, the “scheduled retirement date” is also stated.
(3) At the time of submitting the salary payment report, submit the above-mentioned individual statement (2) after the “Reason for Switching to Normal Collection”.
[Example of description of individual statement]

2 In the case of electronic filing (eLTAX) and submission on electronic media such as optical disks
(1) In the summary column of the person who is normally collected, the code of the reason for switching to normal collection: Fill in the form. You do not need to submit a statement of reasons for switching to normal collection.
(2) When submitting 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.

1 In the case of submission in paper
Please submit the following three points to Yokohama-shi special collection center.
（1） Summary table for corrections: "Correction" in the upper left of the summary table is marked with a circle. Please fill in the number of people who submit the correction.
（2） Individual statement with revised content: "Correction" is written in red in the summary column of the individual statement after correction.
（3） Individual statement submitted: "Invalid" is written in red in the summary column of the individual statement before correction already submitted.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama

2 In the case of submission by electronic filing (eLTAX)
（1） Be sure to check the "Correction" column when creating the declaration data.
（2） In the case of "correction", please correct only the relevant person, create and submit.

If there is a correction, addition, cancellation, etc. in the individual statement with eLTAX, and if you submit a salary payment report more than once, select "Add", "Correction", and "Cancellation" for the second and subsequent submission categories Please submit.
※If submitted in the “New” submission category, it may not be properly reviewed and approved.
※If you submit again, please create only individual statements subject to "addition", "correction", and "cancellation", and submit them in the corresponding submission category.

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.

Please submit only the summary table. In that case, enter "0" in the "Total number of reporters" column of the salary payment report (summary table). In addition, the “Total Number of Recipients” column indicates the number of employees who have Address outside Yokohama City, and “0” if there are no employees in Yokohama City or outside the city.

Please delete the relevant part of the summary table with a double line, fill in the changed contents in red, and submit it. At the same time, please submit "registration form changing the location and name of the payer (special collection obligation person)".

Please see the eLTAX homepage (outside site) for details on how to start using eLTAX and how to use it.
In addition, if you have any questions when using eLTAX, please see "Inquiries" (outside site) on the eLTAX homepage.
※Link URL
●eLTAX homepage: https://www.eltax.lta.go.jp/ (external site)
●“Inquiries” on the eLTAX website: https://www.eltax.lta.go.jp/support/otoiawase/helpdesk/ (external site)
●"Frequently Asked Questions" on the eLTAX website: https://eltax.custheip.com/ (external site)

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 you fall under 2(2), you will need 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.) 。

Please submit "salary income transfer registration form pertaining to salary payment report" to Yokohama-shi special collection center by eLTAX or mail.
Download registration form, etc.
Please fill in the “Salary Payer” column of registration form before the transfer, and fill in the “New Workplace” column at the place of work after the transfer, and submit it from the place of work after the transfer.
For the detailed description method, please refer to "C: Continuation of 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

[Related Questions]
Q： What should I do if an employee who submitted a payroll report retires? (Transfer of salary earner, registration form)

Please submit "salary income transfer registration form pertaining to salary payment report" to Yokohama-shi special collection center by eLTAX or mail.
Download registration form, etc.
<Method of description>
(a) The special collection tax amount (annual tax amount), (a) collected amount, and (c) uncollected tax amount fields are blank, and the "new year" in the upper part (to the right) of the transfer registration form is circled and submitted. You.
For detailed description methods other than the above points, please refer to "A: Normal collection" on the "Submission of transfer notification / switching request" page.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama

[Related Questions]
Q： What should I do if an employee who submitted a payroll report changes jobs and changes his / her workplace? (Transfer of salary earner, registration form)

１. If you have submitted a payroll report via eLTAX
In the submission (procedure) category of "cancellation", please submit as a set with the individual statement for cancellation.
Also, please submit a payroll report to the correct municipalities in Address.

２. If you have submitted a payroll report on paper
Please submit the following three points to Yokohama-shi special collection center immediately.
Also, please submit a payroll report to the correct municipalities in Address.
①Salary payment report (summary table) with "correction"
②Payroll Report of “Correction” (Individual Statement)
In the Address column, "The correct Address as of January 1" and in the summary column, "The Address in Yokohama, which was incorrectly describedAddress" in red.
③“Invalid” Payroll Report (Individual Statement)
In the Address column, "Address in Yokohama, which was incorrectly reported," and in the description column, "Invalid."
For details, please refer to “G: Address Miscellaneous Report” on the “Submission of Transfer and Change Request” page.
Download registration form, etc.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama

The delivery form of Yokohama City can be corrected and used by the special collection obligation holder, so no new delivery form has been sent.
Please erase the printed amount with a double line and overwrite the changed amount before use.

[Example of correction]

※If you are paying the tax amount related to Retirement income, please also fill out the delivery report on the back of the payment notice.
※There is no need to make a correction mark on the delivery form.
※The same will be applied if you receive a new employee's tax (change) notice.
※The “Retirement income portion” section of the payment form indicates the city and prefectural tax deducted from Retirement income. It is not a column to indicate the tax amount of the retired person.
If there is a retired person, please reduce the tax amount of that person from the amount in the "Salary" column.

[Download new delivery form]

We download delivery book from page of "about municipal tax, prefectural tax, forest environmental tax (special collection) delivery book" and can have you use after input, print.
Details on how to use them are described at the link above.

If you have any concerns about the entry method, please contact the Yokohama City Finance Bureau Tax Payment Management Section.
<Contact> Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096

If there is no change in the designated number, the delivery form can be used as it is.
Separately, please submit "registration form of location, name change of salary payer (special collection duty person)" to Yokohama-shi special collection center by eLTAX or mail.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama

Japan Post Bank (post office) in Kanagawa, Tokyo, Chiba, Saitama, Ibaraki, Tochigi, Gunma and Yamanashi prefectures can deliver if you have a delivery form.
If you are a Japan Post Bank (post office) other than the above, you can pay by specifying it as Japan Post Bank (post office) that Yokohama City handles delivery.
Please check the "name" and "location" of Japan Post Bank (post office) and contact the Yokohama City Special Collection Center by telephone. In the case of Japan Post Bank (post office) that has already been designated, there is no need to repeat the procedure.
If not specified, fill out the Japan Post Bank (post office) designation request form ((PDF: 47KB), (Excel: 13KB)) and submit it to the Yokohama City Special Collection Center by fax or mail. I will. About 10 days after submitting the request form, we will send a designated notice to the special collection obligation holder and Japan Post Bank (post office) who submitted it.
<Submission destination>
Yokohama City Special Collection Center
〒231-8314 5th floor of Sangyo Boeki Cebter Bldg. Building 2, Yamashita-cho, Naka-ku, Yokohama
FAX： 045-210-0480

In Yokohama City, we have decided the delivery destination for each special collection obligation holder.
If you would like to check the municipal code for delivery (*), please check the special collection tax amount determination (change) notice (for special collection obligation holders) sent or check the following "city for special collection delivery" Municipal code list (PDF: 89KB) ".
※The municipal code for delivery is determined by the last two digits of the designated number (the designated number is XX-△△△△△△△ is the number corresponding to XX).
<When using the local tax common tax payment system>
Please do not use the above municipal code for delivery, but use "141003 (Yokohama City code)".
For details, please refer to the "Local Tax Common Tax Payment" information page.

<Contact>
Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096

Download the delivery form from the page of "About municipal tax, prefectural tax, forest environmental tax (special collection) delivery form", and use it after inputting and printing.
Details on how to use them are described at the link above.
If it is difficult to create from here, please contact us by phone to request issuance.

<Contact> ：
(Inquiries regarding delivery documents)
Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096
(Inquiries regarding notification of change of location name, etc.)
Yokohama-shi special collection center telephone: 045-671-4471

Please confirm page of payment such as city tax, National Health Insurance premium.

<Contact> Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096

Download the delivery form from the page of "About municipal tax, prefectural tax, forest environmental tax (special collection) delivery form", and use it after inputting and printing.
Details on how to use them are described at the link above.
If it is difficult to create from here, please contact us by phone to request a reissue.

<Contact> ：
(Inquiries regarding reissued delivery documents)
Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096
(Inquiries regarding notification of change of location name, etc.)
Yokohama-shi special collection center telephone: 045-671-4471

If you are using a blank delivery form, please fill out the following six fields and use it.
1 Municipal code (If you are unsure, please check here "List of municipal codes for special collection and delivery (PDF: 89KB)")
2. Date of delivery
3 Designated Number ※Do not include hyphens in the designated number column of the delivery notice on the far right, and indicate * on C/D. The designated number in the special collection tax amount (change) notice is □□ －In the case of △△△△, it is “□□ △△△△△△△△” *”.
4 Amount delivered ※When paying Retirement income, please do not include the amount in the Retirement income column and the delivery report on the back of the payment notice.
5 Due date
6. Address or location, name or name of the person with special collection obligation

[Example]

If you have any concerns about the entry method, please contact the Yokohama City Finance Bureau Tax Payment Management Section.
<Contact> Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096

In Yokohama-shi, about city, prefectural tax (for special collection), account automatic debit and delivery by electronic money are not possible.
[Related Questions]
Q： About city, prefectural tax (for special collection), is there delivery method other than using delivery book which Yokohama-shi issued at window of financial institution or using local tax delivery service?
<Contact> Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096

Please pay by the 10th of the month following the month of collection (if it falls on a holiday or a holiday of a financial institution, the next business day).
If payment is not made by the deadline, dunning and delinquency will be performed, and arrears may be collected.
[Related Questions]
Q： Please tell about exception of delivery date about city, prefectural tax (for special collection).
<Contact> Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096

The exception of the delivery date is the special collection obligation of the city / prefectural tax, and if the payment of salary is always less than 10 people (regardless of Yokohama city or outside the city), by receiving the approval of the mayor This is a system that allows you to pay the special collection tax twice a year. In addition, please refer to the application and delivery of special delivery date for details such as requirements for approval, cancellation of approval after approval, procedures when it is out of special requirements, or contact the Yokohama City Finance Bureau Tax Payment Management Section.
<Contact> Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096

If you find that there is an overpayment or unpaid amount, please contact the Yokohama City Finance Bureau Tax Payment Management Section.
<Contact> Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096

After the deadline, in order to be fair with those who paid within the deadline, arrearages calculated at a rate according to the number of days from the day after the deadline to the date of payment <interest due to delay> will be charged Please transfer by the due date. (If you do not pay the city tax by the prescribed deadline, you will be sent a reminder letter (dunning letter, etc.) as a delinquent amount.) When you make a transfer, please use the spare "Delivery Form of Yokohama City" sent with the special collection tax amount letter of advice and special collection bookmark. If you have any inquiries about tax payment, such as a delay in the transfer date, please contact the Yokohama City Finance Bureau Tax Payment Management Section.
<Contact> Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096

You can use the local tax common tax payment system using eLTAX (you can pay personal residence tax (special collection), corporate municipal tax, business tax.) 。
In addition, eLTAX is a service that can be submitted by required documents, such as payroll reports.　For details on the start of using eLTAX and specific usage methods, please see the eLTAX homepage (outside site) or contact the eLTAX Help Desk (outside site).

■ eLTAX help desk
Phone: 0570-081459 (Hishinkok)
If you cannot connect with the above Phone number: 03-6745-0720
Procedures that can be used in Yokohama City
<Contact for delivery method> Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096

The collected money specially collected by the company is a deposit from employees and is not a business fund, so be sure to pay it in such a case. In addition, even if it is collected from employees, if the company does not pay by each delivery date (if there is a delinquency), the employee may suffer disadvantages such as not being able to obtain a tax payment certificate, Please be careful.

<Contact> Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096

Based on the results of the method of paying the special collection tax amount to Yokohama City last year, we have decided whether or not a delivery form is enclosed. When the salary payment report summary table is submitted, even for businesses that selected "necessary" in the required / unnecessary column of the delivery form, the special collection tax amount of Yokohama City last year will be paid to the delivery form (OCR (OCR) If you have been delivered multiple times by a method other than delivery using the optical character reading device), we will not send the delivery form.
For businesses that require a delivery form to use at bank counters, etc., from the page about municipal tax, prefectural tax, forest environmental tax (special collection) delivery form, "Municipal tax, prefectural tax, forest environmental tax Please download "tax (special collection) delivery form", enter and print it before using it.

[Related Questions]
Q I received a special collection tax amount (change) notice, but a new delivery note has not been sent. What should I do?

<Contact> Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096

In Yokohama City, city and prefectural tax (special collection) cannot be delivered at convenience stores.

<Contact> Yokohama City Finance Bureau Tax Payment Management Section Special Collection Section Phone: 045-671-3096