Thing about personal municipal tax special collection

　About related documents including "municipal tax, prefectural tax, forest environmental tax special collection tax amount letter of advice pertaining to salary income in 2024", we sent out on Friday, May 17, 2024.
　When you receive the special collection tax notice (for taxpayers), please hand it to the employee (taxpayer) as soon as possible.
　Every year, from mid-May to the end of June, with the sending of the special collection tax notice, telephones are very crowded and difficult to connect.
　Please refer to “3. Inquiries” below.

　The point that we would like businesses (special collection obligations) who have received the special collection tax notice (for special collection obligations and taxpayers) in electronic data to confirm is "Special collection tax amount determination (change) About computerization of notice "(Yokohama-shi) page.
<Notice when you wish to receive notices for both special collection obligations and taxpayers 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.

　In Yokohama City, we do not send a new delivery form even if the tax amount changes in the middle of the year and the amount to be paid changes.
　Sorry to trouble you, but please rewrite the amount of the delivery form you originally sent and use it. Please refer to the following link for details.
[Reference] Ｑ： About city, prefectural tax (for special collection), special collection tax amount change letter of advice arrived, but new delivery form is not sent. What should I do?

　Regarding personal residence tax, the fixed amount tax reduction is calculated based on the tax information held by the local government, and the deducted tax amount is notified. Please deduct resident tax from salary according to special collection tax amount letter of advice (as special collection duty person does not need to manage balance, please deduct according to amount notified by Yokohama-shi as usual.) 。
　For taxpayers, enter the fixed amount tax reduction ("special tax deduction") in the summary column. There is no description of fixed-rate tax cuts for special collection obligations.
　The fixed amount tax reduction is described in detail on the following web page.
"About special tax credit (fixed tax reduction) of individual municipal tax and prefectural tax for 2024" (Yokohama-shi)
Frequently Asked Questions Regarding Fixed Tax Reduction (Yokohama City)
※Please refer to the NTA website (outside site) for information on fixed income tax reduction.
[Reference] Ministry of Internal Affairs and Communications homepage "About flat-rate tax reduction in personal residence tax" (outside site)
[Reference] About "[Adjustment Benefit] Supplemental Benefit of Fixed Tax Reduction" (Yokohama City)

　Every year, from mid-May to the end of June, with the sending of the special collection tax notice, telephones are very crowded and difficult to connect.
　We apologize for any inconvenience, but we appreciate your cooperation in contacting us according to the following procedure.

　「Matters related to special collection procedures」、「Matters related to the special collection tax amount (change) notice」、「Matters related to payroll reports」、「Matters related to delivery"is posted here.

　Information on the description method for each reason for the change in the “Salary Income Transfer registration form” to be submitted when employees are no longer paid due to Retirement, transfer, etc., and the “Request for Switching to Special Collection” to be submitted when employees are specially collected.

　Describes the points of the special collection of personal residence tax for employees (enclosed if you have mailed a special collection tax notice).

　Please check the number at the end of the designated number listed in the special collection tax notice and contact us on the following applicable days if possible.

• The number at the end of the designated number is 0 to 4: Monday, Wednesday, Thursday
• The number at the end of the designated number is 5 to 9: Tuesday, Wednesday and Friday

(Note) Please note that even if you contact us on the applicable day, if the phone is crowded, you may not be able to connect.

　Continuing from Reiwa 3-5, we will decide to send the delivery form according to the previous delivery method, regardless of the contents of the "Send delivery form" column in the summary table. I am. For details, please refer to the special collection delivery form (for OCR (optical character reading device)).

　The special collection tax notice (for taxpayers) has been kept confidential (after 2022). Since it is sent in a crimped state, the size of the paper at the time of enclosing is smaller than the notice for the special collection obligation holder.
　For employees, please divide them into one by one and give them in a crimped state.

1 Download of styles, etc.
2 What is the special collection of personal residence tax?
About promotion of special collection of 3 personal residence tax
4 About salary payment report
About 5 special collection tax amount notice
6 When an employee is transferred to Retirement, etc. (how to write a transfer notice, etc.)
7 When there is a change in the name, location, etc. of the company
8 Regarding the delivery of the special collection tax amount
9 About electronic filing and electronic tax payment by eLTAX
10 Resident tax on retirement allowance (Retirement income)
11 Frequently Asked Questions Regarding Special Collection of Personal Resident Tax (Click to open the relevant page)
12 Submissions/Contacts　

[Main styles related to special collection]
（１）　Municipal tax and prefectural tax Bookmark of Yokohama-shi special collection
（２）　Transfer of salary earner registration form
（３）　Request for Switching to Special Collection
（４）　Name change of salary payerregistration form
（５）　Municipal tax, prefectural tax, forest environmental tax (special collection) delivery form (download version)
（６）　Other styles pertaining to special collection

　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.

　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 are designated as special collection obligations. We are promoting initiatives (promotion of special collection).
　If you are a company that does not currently perform special collection, please prepare for special collection. .
　In addition, please refer to "about promotion of special collection of personal residence tax" for details about this approach.

　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)

　Businesses that are obliged to withhold income tax when paying salaries are employees who live in Yokohama City as of January 1 (for retired employees during the previous year, as of the date of retirement, etc.) If the amount of salary income during the previous year (Including short-term employees, part-time workers, part-time workers, officers, business full-time employees, etc.), prepare a “salary payment report” that describes the amount of salary during the previous year and other matters during the previous year required by the last day (3 years, and other matters, and other than the last day of the day of the day of the day of the day of the day of the year (3 If you are required to be submitted to be submitted to be submitted by the day of the agency by the day (30000, and the day of the day of the day (3). 。
　Businesses that are required to submit a withholding slip for employment income to the tax office by electronic filing or optical disk, etc. are required by law to submit a salary payment report by electronic filing or optical disk. Please be careful.
Please refer to "eLTAX homepage (outside site)" for electronic filing, and "Information on Submission of Salary Payment Report Using Optical Discs" for submission by Optical Discs.
　For details on where to submit the salary payment report and notes, please refer to the guide for submitting the salary payment report.

　If there is a person who is subject to special collection, we will send a "Special Collection Tax Notice (for Special Collection Obligors, Taxpayers)" to the Special Collection Obligors from mid-May to late May. Please collect the monthly amount stated in the notice when paying your salary every month.
　In addition, please distribute the special collection tax notice (for taxpayers) to each employee by May 31.

※ Please also refer to "Matters related to special collection tax amount (change) notice" of frequently asked questions about special collection.

　About special collection duty person who submitted salary payment report by eLTAX (el tax) from 2024 (for May, 2024), "special collection tax amount notice (for special collection duty person, taxpayer)" Will start sending a notice (original copy) with an electronic signature on the electronic data of the letter. For more information, please refer to the following page.
●"About digitization of special collection tax amount decision (change) letter of advice" (Yokohama-shi)
●"Notice of special collection tax amount of personal residence tax (for taxpayers) Special page for special collection obligations pertaining to digitization" (outside site) (eLTAX homepage)

　For employees who have received a notification of special collection from Yokohama City, if the employee is unable to specially collect personal residence tax from the employee's salary due to Retirement, etc., or if there is a change in the person who is obliged to collect personal residence tax of the employee due to relocation, etc., please submit the “Salary Income Transfer Change registration form for Salary Payment Report and Special Collection” (hereinafter referred to as the “Transfer Yokohama City Special Collection”) so that the “Transfer Yokohama City Center”) so that the “Transfer Yokohama City Special Collection”) so that the “Transfer registration form” so that the Special Collection”.
　In addition, if there is an offer from an employee who wishes to switch from personal payment (normal collection) to special collection, the "Special Collection Switching Request Form" (hereinafter referred to as the "Switch Request Form") Please submit to Yokohama City Special Collection Center (if the deadline for normal collection has passed, you cannot switch to special collection.) 。
　Please refer to "Submission of transfer notice / change request regarding special collection of personal municipal tax" for how to fill in "Transfer registration form" and "Switchover request" and where to submit it.
Download the form of "Transfer registration form" and "Request for Switching"

※About system of special collection in general, please see "bookmark of municipal tax and prefectural tax Yokohama-shi special collection".

　If there is a change in the special collection tax amount to be paid due to a transfer of employees, etc., we will send you a "Special Collection Tax Change Notice", so change the delivery amount of the special collection tax payment form sent earlier Please correct it to the amount and pay (Please refer to the frequently asked questions about special collection for how to correct the payment amount of the special collection tax payment form.) 。
　Also, if you pay retirement allowances to employees, be sure to collect special personal residence tax on retirement allowances.

　If there is a change in the name, location, etc. of the company, please submit "registration form to the Yokohama City Special Collection Center as soon as possible.
　In addition, about contents (location and name) printed on delivery form, if there is no change in designated number (when change from corporation to sole proprietor or sole proprietor to corporation), use it as it is during the relevant fiscal year Please give me.
Download "registration form Change Location and Name of Payroller (Special Collection Obligator)"

　The special collection obligation holder collects one-twelfth of the annual tax amount (monthly installment) from June to May of the following year based on the special collection tax notice when paying monthly salary (12 times a year) Please pay by the 10th of the month following the month of collection. (If the 10th falls on a Saturday or a holiday / holiday, the deadline will be the day after the holiday / holiday.)
　Please fill in the prescribed items (see the back of the delivery form) in the “Special Collection Tax Payment Form” for the monthly installment collected at the time of payment of salary, and pay it at a financial institution (for delivery) For frequently asked questions, please refer to “Frequently Asked Questions Regarding Special Collection of Personal Resident Tax (4. Matters Concerning Delivery)”.) 。
　If there is a change in the tax amount after notifying the special collection tax amount, we will send you a notice of change in the special collection tax amount. Please collect the monthly amount stated in the notice specially and deliver it by the deadline. Please hand the tax change notice for the taxpayer to the taxpayer (employee). In addition, in Yokohama City, even if a tax change occurs in the middle of the year and the amount to be delivered changes, no new delivery form is sent. Sorry to trouble you, but please rewrite the amount of the delivery form you originally sent and use it. Please refer to the following link for details.
[Reference] Ｑ： About city, prefectural tax (for special collection), special collection tax amount change letter of advice arrived, but new delivery form is not sent. What should I do?

　Regarding the payment form for the special collection of personal residence tax, the required / unnecessary column has been newly established due to a change in the ministerial ordinance style in the salary payment report summary table. We are very sorry for businesses who have requested to change the delivery method newly, but there are many cases where the contents of the column are different from the actual use of the delivery form of the previous year. Because it is a situation that can be seen, we will send the delivery form based on the delivery results to Yokohama City last year, regardless of the description of "Delivery Form Required / Unnecessary" in the salary payment report summary table.

　For businesses wishing to send a delivery form to be used at bank counters, etc., from the page about municipal tax, prefectural tax, forest environmental tax (special collection) delivery form, "Municipal tax, prefectural tax, forest environment Please download the tax (special collection) delivery form, or send the e-mail ([email protected]) or fax (045-210-0480) Please send the delivery form and send the "Delivery of the "Deliverye" by "Deliverye" by "Delivery of "Subject / Request" by the number" by the name" by the number and send the number / Delivery number" by the "Delivery number / Request" by the "Delivery Request" by the number / Delivery number" by the number / Delivery number" by "Request for a few days" by 。
　Regarding the payment of special collection of personal residence tax, electronic delivery using the local tax common tax payment system became possible from October 2019. . The local tax common tax payment system is a convenient nationwide service that can be delivered to all local governments via the Internet without having to visit a bank counter. Please take this opportunity to consider using the local tax common tax payment system.
　Please confirm eLTAX homepage (outside site) about how to use local tax common tax payment system.

　We apologize for any inconvenience, but thank you very much.　

　In Yokohama City, we provide electronic tax return and electronic tax payment services for city taxes using the local tax portal system "eLTAX".
　Regarding personal residence tax, special collection-related procedures such as submitting a salary payment report (summary table / individual statement), submitting a salary transfer registration form, and applying for switching to special collection can be performed via the Internet. I can do it.
　In addition, personal residence tax collected specially from employees can be paid from ATMs and Internet banking that support Pay-easy by using eLTAX.
　In the case of report of city tax and payment procedure, please use simple, convenient eLTAX electronic report, electronic tax payment service.

◆　Please refer to the following for the types of procedures available in Yokohama City.
Electronic filing of city taxes

Local tax common tax payment system

◆　Please refer to the following URL for details.
eLTAX homepage (outside site)
eLTAX Help Desk (outside site)
Phone: 0570-081459 (Hishinkok)
If you cannot connect with the above Phone number: 03-6745-0720

　Businesses that are obliged to withhold income tax are required by law to specially collect personal income tax on Retirement income from such retirement allowances and pay them to municipalities in Address as of January 1 of the year in which Retirement, etc. belongs. (Article 328-4, Article 328-5 of the Local Tax Law)
　If you have paid retirement allowances to employees residing in Yokohama City as of January 1 of the year to which the day of Retirement, etc. belongs, please calculate the income percent of personal residence tax pertaining to Retirement income and collect specially.
　In addition, when paying the personal residence tax on Retirement income, please write required items on the “Delivery Declaration Form” on the back of the special collection tax payment form. If you do not use the payment form, such as when paying by electronic tax payment, please submit the delivery report separately by mail or electronic filing.) 。

◆　How to calculate the income percent of personal residence tax on Retirement income
Please refer to “Special provisions for taxation of Retirement income”.
◆　Estimation of residence tax on retirement allowance
It can be estimated by "Personal Resident Tax Tax Amount Simulation (outside site)".

≪If you have specially collected personal residence tax from your salary, be sure to submit the salary earner transfer registration form.≫

Frequently Asked Questions about special collection of the personal residence tax

Yokohama City Special Collection Center
〒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 am to 5:15 pm (excluding Saturdays, Sundays and holidays, and from December 29 to January 3)
※ Please contact each ward office for special collection from public pension.
※ Please note that the corporation municipal tax, city tobacco tax, bath tax and office tax varies in a zip code, Phone number.