Submission of Salary Payment Report

The payer of salaries, etc. (business operators, etc.) must submit the salary payment report for the previous year's payments to the municipality of the address of the salary earners (employees) as of January 1st by the end of January.

Notes

1. When submitting, please be sure to attach the summary table. We send the designated summary table of Inagi City to businesses that are subject to special collection and those that we deem necessary in early December each year, so please use that.
2. Please clearly state the number of individuals for both special collection and regular collection in the summary table, and be sure to include the total number of individuals. If there are individuals subject to regular collection, please fill out the reason for switching to regular collection and place it between the individual statements for special collection and regular collection.

• Salary Payment Report (Summary Table) (PDF 182.2KB)
• Salary Payment Report (Individual Detailed Statement) (PDF 853.6KB)
• Salary Payment Report (Summary Table) (Excel 429.5KB)
• Salary Payment Report (Individual Detailed Statement) (Excel 152.8KB)
• Reason for Switching to Regular Collection (Excel 362.3KB)

3. The Tokyo Metropolitan Government and all 62 cities, wards, and towns in the Tokyo area are thoroughly implementing special collection. Regular collection is only permitted if it meets the criteria for approval. If there are individuals subject to regular collection, please be sure to create a reason statement for switching to regular collection and submit it along with the salary payment report. Please be aware that if the reason statement for switching to regular collection is not submitted or is incomplete, there is a possibility that special collection will be applied.

• Thorough Implementation of Special Collection of Individual Resident Tax

4. If corrections or additions occur after the submission of the salary payment report, please re-submit it with "Correction" and "Addition" written in red.
5. The submission deadline for the salary payment report is the end of January each year. If you submit it late, the sending of the tax amount notification, the start month of collection, and the timing of obtaining the tax certificate for the relevant employees may be delayed. Please be careful.
6. If a sole proprietor is paying salaries to business-exclusive employees (including cases where a tax return is filed or where withholding income tax does not apply), it is also necessary to submit a salary payment report.