Electronic Notification of Special Collection Tax Amount

Starting from the 6th year of Reiwa, when a special collection obligation person who submits salary payment reports via eLTAX has a system in place to provide special collection tax amount notifications (for taxpayers) to individual taxpayers through electronic means (such as internal systems or email), the municipality will send the electronic data (original) of the special collection tax amount notification (for special collection obligation persons and for taxpayers) to the said special collection obligation person via eLTAX.

For more details, please refer to the local tax joint organization leaflet (The method for receiving notifications of special collection amounts for individual resident tax will change!).

• The method of receiving the notification of special collection tax amount for individual resident tax will change! (PDF 1.8MB)

How to Receive Special Collection Tax Amount Notification

If you wish to receive data electronically

When submitting the salary payment report via eLTAX, please set the method for receiving the special collection tax amount notification as follows. Also, to notify the password used to obtain electronic data, please ensure to set your email address.

• Notification of Special Collection Tax Amount (for Special Collection Obligors): Receive electronic data via eLTAX
• Special Collection Tax Amount Notification (for Taxpayers): Receive electronic data via eLTAX

• (Note) Please set it separately for special collection obligors and taxpayers. In addition, tax amount change notifications will also be sent as electronic data.
• (Note) It is also possible to have combinations such as 'electronic data for special collection obligors and paper for taxpayers' or the reverse.
• (Note) If you wish to receive electronic data for taxpayers, entering the "Recipient Number" is required.
• (Note) If you choose to receive electronic data, reissuance of written notifications is not possible.

If you do not wish to receive electronic data

When submitting the salary payment report via eLTAX, please set the method of receiving the special collection tax amount notification as follows.

• Notification of Special Collection Tax Amount (for Special Collection Obligors): Receive documents by mail
• Special Collection Tax Amount Notification (for Taxpayers): Receive the document by mail

• (Note) Please set it separately for special collection obligors and taxpayers. In addition, tax amount change notifications will also be sent in writing.
• (Note) It will no longer be possible to receive both electronic data and paper documents.

When submitting the salary payment report in writing or on an optical disk, etc.

For special collection obligors who submit the salary payment report in writing or on optical discs, the special collection tax amount notification will be sent in writing. Please note that in this case, receiving electronic data is not an option.

Regarding the Abolition of the Duplicate Notification of Special Collection Tax Amount (for Special Collection Obligors)

Starting from the fiscal year 2024, the electronic data (duplicate) of the special collection tax amount notification (for special collection obligors) will be abolished, and it will no longer be possible to receive both electronic data and paper documents.