Tax payment method

For personal municipal tax and prefectural tax for business income earners, the tax amount calculated based on final tax return, municipal tax, prefectural tax return, etc. is paid by the tax amount determination and tax payment letter of advice sent from the ward office in early June. You must pay the tax by paying the tax in four separate delivery dates: June, August, October, and January of the following year (normal collection).

（１） For personal municipal tax and prefectural tax of salary earners such as salaried workers, the tax amount is calculated for each person based on the salary payment report submitted by the salary payer (company, etc.), and the tax amount is notified to the company, etc. The company pays the tax by deducting and paying the monthly salary 12 times a year from June to May of the following year (special collection). （"List of special collection destinations"）

（２） If a taxpayer who has been specially collected personal municipal tax and prefectural tax from his monthly salary no longer receives salary due to Retirement, the remaining tax amount from the following month will be collected normally, except for the following persons. I will pay the tax by method.

A person who has offered to be deducted collectively from retirement allowances, etc. (However, if the Retirement date is from January 1 to April 30, it will be deducted collectively from retirement allowances, etc. regardless of whether there is an application.)

B. A person who has re-employed a new company and has offered to continue to be specially collected at the re-employment place.

Those who are 65 years old or older who have received basic retirement pensions (old age pension, old age pension, retirement pension, etc.) and are obliged to pay municipal tax and prefectural tax are required to deduct the tax amount calculated from the public pension, etc. (National Pension Plan (Kokumin Nenkin), Employee Pension Plan (Kosei Nenkin), corporate pension, mutual aid pension, etc.) and deduct the tax amount calculated by applying various deductions) from all public pension, etc. when the basic retirement pensionpension pension is collected.

However, for the first year of special collection, special collection will begin in October, and a half of the tax amount calculated from public pension, etc. will be collected from public pension. Of the tax amount calculated from public pension, etc., the amount deducted from the special collection tax amount from public pension will be paid in accordance with the first and second periods of ordinary collection (payment slip or fund transfer).

※About special collection tax amount, we cannot choose payment by fund transfer.
※disability pension, there is no special collection from survivors' pensions.

In addition, personal prefectural tax is the same as personal municipal tax such as taxpayer and taxation standard and is taxed in conjunction with personal municipal tax. In addition, after prefectural tax part is paid together, we pay from city to prefecture.

Target person
Those who are specially collected by Long-term Care Insurance Premium from pension (those aged 65 or older who receive basic retirement pensions on April 1 of the relevant year) are eligible. However, the following persons are not eligible.

（１） Persons whose basic retirement pension, etc. is less than 180,000 yen per year
（２） Those who are expected to deduct income tax, Long-term Care Insurance Premium, medical care premiums for the elderly, and national health insurance premiums from basic retirement pensions, etc., less than the amount of municipal tax and prefectural tax on pension's income.

※As a result of calculating municipal tax and prefectural tax on the income of the previous year, those who did not pay tax will not collect special municipal tax and prefectural tax from the public pension.
※Municipal tax and prefectural tax on income other than public pension (real estate, salary, etc.) cannot be included in the amount of special tax collected from public pension, so you will have to pay by the same method (normal collection, special collection from salary).

Outline of special collection from public pension (move to the information at the time of the tax reform in fiscal 2009.)

If you have any questions, please contact each ward office.