Frequently Asked Questions (Municipal Resident Tax - Tokyo Metropolitan Resident Tax)

QuestionWhat are the special collection and regular collection of Municipal Resident Tax and Tokyo Metropolitan Resident Tax?

Response

Ordinary Collection
Ordinary Collection refers to the method of paying Municipal Resident Tax and Tokyo Metropolitan Resident Tax directly at financial institutions using the tax payment notice (payment slip) sent from the city.
Special Collection
Special Collection refers to the method where the payer of salary or Pension withhold Municipal Resident Tax and Tokyo Metropolitan Resident Tax from individuals with salary income or public Pension income at the time of payment and pays it on their behalf.