Special Collection from Public Pension

This is a system in which the Municipal and Tokyo Metropolitan Resident Tax related to the miscellaneous income of public pension recipients is collected by the pension insurer (the special collection obligor for pension income) through withholding at the time of pension payment.

Eligible Persons

For those eligible, we inform you of the amount of tax to be specially collected in the "Municipal Resident Tax and Tokyo Metropolitan Resident Tax Payment Notification" sent every June.
The following conditions 1 to 4 must all be met to be eligible.

1. Persons aged 65 and over
2. Persons with Tax Obligations
3. Those who received public pensions, etc. during the previous year
4. Those who receive the basic old-age Pension, etc. on the first day of the relevant fiscal year (April 1)

However, those who meet any of the following conditions will not be eligible.

• People with an annual amount of Old Age Basic Pension, etc. less than 180,000 yen
• People who are not specially collected Long-Term Care Insurance premiums
• Special Collection Tax Amount (Note 1) exceeds the annual amount of Old Age Basic Pension, etc. for individuals

(Note 1) The total amount of Municipal Resident Tax, Tokyo Metropolitan Resident Tax, Income Tax, Long-Term Care Insurance Premium, National Health Insurance Tax, Late-Stage Elderly Medical Care Insurance Premium.

What are the Municipal and Tokyo Metropolitan Resident Taxes collected through special collection from public pensions?

The special collection tax amount from public pensions is only the tax amount related to miscellaneous income from public pensions, etc. Furthermore, the choice of payment method at the individual's discretion is not permitted.
Additionally, for those who have tax amounts related to other income in addition to miscellaneous income from public pensions, etc., it depends on the content and circumstances of that income.

1. Regular Collection
2. Special Collection from Salary
3. Special Collection from Public Pension

Please note that there may be three methods, or a combination of any of them, for submission.

Note: Even for those with multiple collection methods, calculations are made to prevent double payment of taxes.

Method of Special Collection from Public Pension

(a) Individuals for whom special collection will begin this fiscal year (including those whose special collection was suspended in the previous fiscal year)

Due Date / Collection Month	June (1st term)・August (2nd term)	October, December, February
Collection Method	Regular Collection	Special Collection from Public Pension
Tax Amount Collected	One-fourth of the annual tax amount related to public pensions and other miscellaneous income	One-sixth of the annual tax amount related to public pensions and other miscellaneous income

(i) Individuals for whom special collection continues from the previous year; special collection in the second year and beyond

Due Date / Collection Month	April, June, August	October, December, February
Collection Method	Special Collection from Public Pension (Note: Provisional Collection)	Special Collection from Public Pension (Main Collection)
Tax Amount Collected	One-sixth of the annual tax amount related to public pensions and other miscellaneous income from the previous year	(One third of the amount after deducting the collected tax amount for August from the annual tax amount related to public pensions and other miscellaneous income)

Provisional Tax Amount

The method for calculating the provisional tax amount (the tax amount collected in April, June, and August) is stipulated as "the amount equivalent to half of the total amount of the income portion and the flat-rate portion related to public pensions for the previous year (annual tax amount for the pension portion)".
Therefore, the provisional tax amount per collection = annual tax amount related to public pension income for the previous year ÷ 2 ÷ number of payments (3 times) will apply.

Example of Special Collection of Municipal and Tokyo Metropolitan Resident Tax from Public Pension

(If the annual tax amount for year N is 54,000 yen and the annual tax amount for year N+1 is 90,000 yen)

Fiscal Year	Annual Tax Amount	Provisional Tax Amount (April)	Provisional Tax Amount (June)	Provisional Tax Amount (August)	Amount of Tax Collected (October)	Tax Amount Collected (December)	Tax Amount Collected (February)
N year	54,000 yen	15,000 yen	15,000 yen	15,000 yen	3000 yen	3000 yen	3000 yen
Fiscal Year N+1	90,000 yen	(i) 9000 yen	9000 yen	9000 yen	(Ro) 21,000 yen	21,000 yen	21,000 yen

Provisional Tax Amount for N+1 Fiscal Year

54,000 yen (annual tax amount for year N) ÷ 2 ÷ 3 = (i) 9,000 yen

Tax Amount for the N+1 Fiscal Year

• 90,000 yen (N+1 fiscal year tax amount) - (i) 9,000 yen × 3 = 63,000 yen
• 63,000 yen ÷ 3 = (Ro) 21,000 yen

Cases Where Special Collection is Suspended

After the start of special collection from public Pension, if there are changes in the tax amount, transfer to another city or ward, or suspension of Pension payments, the special collection may be discontinued and switched to regular collection.

About the "Pension Payment Notification" sent by the Japan Pension Service

The amount of individual resident tax for the month after next (next time) stated in the "Pension Payment Notification" sent by the Japan Pension Service at the time of pension payment is provisionally stated to be the same amount as this month (current).

For the correct amount of the decision, please be sure to check the "Municipal Resident Tax and Tokyo Metropolitan Resident Tax Payment Amount Notification" sent from the city.