About promotion of special collection of personal residence tax

In Kanagawa Prefecture and all municipalities in the prefecture, in order to properly operate laws and regulations and improve the convenience of taxpayers, all businesses that meet the requirements of special collection obligations for personal residence tax by 2016 are specially collected. We are promoting initiatives (promotion of special collection) to designate as persons.
In Yokohama City, for corporate businesses in the city and outside the city (from 2016), in principle, all businesses with a duty to withhold income tax are designated as special collection obligations for personal residence tax.
If you are a company that does not currently perform special collection, please prepare for special collection. .
About this approach, special collection promotion handbill "in Kanagawa and all municipalities in the prefecture, we aim at full implementation of special collection of personal residence tax!" Please also refer to (PDF: 661KB).

In the Tokyo metropolitan area, businesses and taxpayers who are subject to special collection of personal residence tax are operating beyond the metropolitan area, so Yokohama City and nine prefectures, including Kanagawa Prefecture, cooperate and promote special collection. The governor and mayor of nine prefectures and cities declared the "Nine prefectures joint appeal on the promotion of special collection of personal residence tax" on November 20, 2014.

• Nine prefectures and cities joint appeal on special collection promotion of personal residence tax (PDF: 75KB)

The special collection of personal residence tax means that the business (payer) deducts the personal residence tax from the salary instead of the employee (taxpayer) and pays it to the municipalities, similar to the withholding of income tax. It is a system to have you do.
Businesses that are obliged to withhold income tax are required by law to specially collect personal residence tax for all employees. (Article 41 of the Local Tax Law, Article 321-3)

Mechanism of special collection from salary in personal residence tax

1. The employer (payer) submits a salary payment report to the Address area (as of January 1) of employees (including part-time workers, part-time workers, etc.) by the end of January (in the case of closed days, the next open day).
2. The municipality calculates the employee's personal residence tax based on taxable materials such as salary payment reports and final income tax returns, and notifies the company of the special collection tax by May 31.
3. The company distributes a special collection tax notice (for taxpayers) to employees.
4. The employer deducts the tax amount notified by the municipality from the salary at the time of monthly salary payment to employees (special collection).
5. The business operator will pay the personal residence tax specially collected from employees to the municipalities by the 10th of the month following the salary payment date.

All employees who are subject to the special collection of personal residence tax are part-time workers, part-time workers, corporate officers, etc. It is not possible to select normal collection at the will of the business or employee.
However, in each municipality in Kanagawa Prefecture, as the "Kanagawa Prefectural Unified Standards", if the following certain conditions are met, normal collection may be permitted by application for the time being. Normal collection for reasons other than the "Kanagawa Unified Standards" is not allowed.

[Kanagawa Prefecture Unified Standards]
1 Standards for employees who allow ordinary collection for the time being
(1)　Those who are specially collecting at other offices (eg, applicants for Otsu column)
(2)　Those who have a small salary and cannot withdraw the special collection tax amount
(Annual salary payment of 1 million yen or less)
(3)　Those who have irregular salary payments (e.g., salary payments are not monthly)
(4)　A full-time business employee of a sole proprietor who is receiving full-time salary
(5)　Those who plan to Retirement or Retirement (until the end of May)

2 Standards for businesses that admit that special collection will not be collected for the time being
(1)　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, a separate “registration form reason for difficulty in implementing special collection” must be submitted.
I need it. You can download the form from the website.

• As it is collected (withdrawal) from salary, there is no need to go to city halls, financial institutions, etc.
• It will be collected (withdrawal) from your salary, so you will not forget to pay.
• Compared to paying the tax four times a year by ordinary collection, the special collection is divided into 12 times a year and collected (withdrawal) from the salary, so the burden per time is reduced.

• The tax amount is calculated by the municipalities, so there is no need to calculate the tax amount or make year-end adjustments like income tax.
• Special collection-related procedures can be easily performed by electronic filing (eLTAX).
• For establishments with less than 10 employees at all times, there is also a system in which the application is made 12 times a year twice a year upon application (exceptional delivery date).

If you wish to switch from normal collection to special collection in the middle of the fiscal year, please fill out required items in the "Request for Switching to Special Collection" and submit it to the Yokohama City Special Collection Center. As a general rule, we will send you a special collection tax notice at the end of the month for arrivals up to the 10th of each month. Please note that it is not possible to switch the tax amount for the delivery date that has already passed the deadline for collection to special collection.
In addition, in Yokohama-shi, we carry out about corporation company in the city already, but, from 2016 (June, 2016), special collection of all companies with withholding duty of income tax in principle Designate as a duty person. If you meet the conditions of the "Kanagawa Prefectural Unified Standards" and are deemed to be normal collection, submit a "Reason for Switching to Normal Collection" by the end of January every year (in the case of a closed agency, the next open agency day) ( Please submit it together with the summary table and individual statement).

The amount of tax collected by special collection is the sum of the per capita rate and the income per capita rate pertaining to employment income.
If a salary earner has income other than salary income and income related to pension income such as public pension, etc., the resident tax pertaining to salary income and income other than pension income will be collected by a special collection method.

※In fiscal 2009, a special collection system from the public pension was introduced. As a result, in the case of a salary earner who is 65 years of age or older who has pension income, the special collection tax on pension income from public pension, etc. will be collected separately from the special collection tax on employment income. The amount of special collection tax on pension income from public pension, etc. will be notified by June 20 by tax determination and tax payment notice to the pensioner.

Yokohama City Special Collection Center
Postal code 231-8314
5th floor of Sangyo Boeki Cebter Bldg. Building, 2 Yamashitacho, Naka-ku, Yokohama
Telephone 045-671-4471
FAX 045-210-0480
Reception hours 8:45 a.m. to 5:15 p.m. (excluding Saturday, Sunday, public holidays and December 29 to January 3)

・Downloading various styles related to special collection

・About promotion of special collection of personal residence tax (to page of Kanagawa) (outside site)
・Page of electronic tax return, electronic tax payment (eLTAX) (to page of local tax joint organization) (outside site)