About submission of salary payment report

The salary payer (office, etc.) must submit a salary payment report for the previous year's payment to the municipality where the salary earner (employee) resides as of January 1 by the end of January. is needed.

(1) When submitting, please be sure to attach the summary table. As we send summary list of Inagi-shi designation in the beginning of December every year to business establishment which collects specially and business office considered to be necessary, please use that.
(2) Specify the number of people for special collection and normal collection in the summary table, and be sure to enter the total number of people. If there is a person subject to normal collection, please fill in the reason for switching to normal collection and put it between the personal statement of special collection and normal collection.

(3) Tokyo and all 62 municipalities in Tokyo are thoroughly implementing special collection. Only when we correspond to standard to admit normal collection, normal collection is accepted. If there are people eligible for ordinary collection, be sure to create a statement of reasons for ordinary collection switching and submit it together with the salary payment report. Please note that special collection may occur if the reason for switching to normal collection is not submitted or not stated.

(4) If there are any corrections or additions after submitting the salary payment report, please write "Correction" and "Addition" in red and resubmit.
(5) Deadline for submission of salary payment report is the last day of January every year. If the submission is delayed, the delivery of the tax amount determination notice, the collection start month, the acquisition time of the taxation certificate for the applicable employee, etc. may be delayed. please note.
(6) Even if a sole proprietor pays salary to a full-time business employee (including cases where a tax return is filed or where no withholding income tax is imposed), it is necessary to submit a salary payment report.