About presentation of salary payment report in 2025 (for 2024)

About documents having you submit to Yokohama-shi special collection center including salary payment report, I would like cooperation for presentation by electronic report (eLTAX) and method by mail.

「Submission checklist for 2025 salary payment reports (PDF: 318KB)」
Please use the salary payment report (summary table / individual statement) for confirmation when submitting.

The year-end adjustment briefing, which was previously held by the tax office in November every year, will not be held after 2021.
Please refer to the NTA website (outside site) for various information on year-end adjustments.
Please download "Guide to Creation and Submission of Legal Records such as withholding slips for salary income for 2024" (outside site) on the NTA website from here.

　Please submit by January 31, 2025 (Please cooperate with early submission) 。
In addition, if submitted after the deadline, it may take some time to send special collection tax notices.

　Please submit in one of the following ways a or b. Please submit by electronic method as much as possible.

(A) Submission by electronic method

　Please submit by eLTAX or optical disk.
Payrollers who submitted to the tax office in 2023 with 100 or more "withholding slips for employment income" are required by law to submit electronically.

※For inquiries regarding the use of eLTAX, please check the eLTAX homepage (outside site) or contact the eLTAX Help Desk.
　Telephone:0570-081459 If you cannot connect, 03-6745-0720

Submitted by paper

　Please submit it again in the following order. Do not use staples, please fasten them with clips and submit them.
①Summary Table　
②Individual statement (special collection)　※Submit only one copy per person
③Reason for switching to normal collection (and partition paper)
④Individual statement (normal collection)　※Submit only one copy per person

　You can download various forms from the following page.
Application forms and guides (related to special collection)

Please submit to each municipality where you live on January 1, 2025 (for retired employees in Retirement).
The details are as follows.

Yokohama City Special Collection Center (Finance Bureau Corporate Taxation Division)
〒231-8314
5th floor of Sangyo Boeki Cebter Bldg. Building, 2 Yamashitacho, Naka-ku, Yokohama
TEL 045－671－4471

Please submit it to the personal residence tax department in each municipality where the employee Address is located.

　For details on how to enter the salary payment report, etc., refer to the third page of the “Guide to Submission of 2025 Salary Payment Reports (PDF: 3,684KB)” and the “Withholding of salary income for 2024” on the NTA website. Guide to Preparation and Submission of statutory records such as "(external site) and "Page that understands year-end adjustment well (202024)" (for year-end adjustment (for 24)" (for year-end adjustment (for 20202024)" (external site)" (external site) (external site)".
　In addition, in the summary column of the 2025 salary payment report (withholding slip for salary income for 2024), information on fixed amount tax reduction included in the year-end adjustment of income tax (total income amount is 10 million yen or less If the same living spouse is included in the calculation of the annual tax reduction, the amount of the annual tax reduction that was actually deducted from the annual income tax reduction) I could not be fully deducted. For details, please refer to the description procedure in the summary column of the “Guide to Preparation and Submission of Legal Records such as withholding slips for salary income for 2024” on the NTA website (* The upper limit of the number of characters in the summary column of eLTAX Has been expanded from 65 characters to 300 characters.) 。

　If you are no longer paying employees due to reasons such as Retirement, leave of absence or other reasons, please submit a “Salary Income Transfer registration form”.

（１） When an employee who submitted the 2025 salary payment report to Yokohama City retires, etc.
　Of the employees who submitted the 2025 salary payment report to Yokohama City, those who are not subject to municipal tax and prefectural tax in 2024 retire in Yokohama City, please submit the "Salary Income Transfer registration form pertaining to salary payment report" so that they arrive by April 15, 2025. (Please cooperate with early submission to facilitate business.)

（2） When an employee who collects municipal tax and prefectural tax from his monthly salary retires, etc.
　Please submit the “Salary Income Transfer registration form for Special Collection” by the 10th of the month following the month in which the transfer event occurred.

〇 eLTAX is a very convenient system for submitting a salary payment report and paying resident tax. Please check the electronic submission method using eLTAX (PDF: 645KB) and consider using it.

〇 From 2024 (sent in May 2024), you can receive the "Special Collection Tax Decision (Change) Notice" in electronic data. To do so, you need to submit a payroll report via eLTAX and select the method of receiving it.

〇 Please be sure to use the paper for FY2025.

〇 Please submit salary payment report of recipient living in Yokohama-shi (regardless of ward) to Yokohama-shi special collection center collectively. There is no need to create a summary table separately for each ward.

〇 Please use the summary table for the salary payment report (summary table) when the summary table of "for Yokohama City submission" with the designated number, location, name, etc. printed has arrived.

〇 Even if there is no recipient resident of Yokohama City, please fill out and submit the prescribed items (total number of recipients, 0 report staff) in the summary table for Yokohama City submission.

〇 In Yokohama City, regardless of the contents in the "Send delivery form" column in the summary table, we have decided to send the delivery form according to the delivery method up to the previous year.

〇 Please submit only one salary payment report (summary table / individual statement) per report (the second report is not required).

〇 Do not put the payroll report of multiple payers in one envelope (Please submit one envelope per payer) 。

〇 Please do not enclose documents other than the salary payment report (summary table, individual statement, reason for switching to normal collection).

〇 Do not use staples and use clips or rubber bands.

〇 From 2025, the electronic data (duplicate) of the notice cannot be recorded on the optical disk and returned to the special collection obligation holder who submitted the salary payment report on the optical disk. If you would like to receive the special collection tax determination (change) notice in electronic data, please submit a salary payment report with eLTAX.