Regarding submission of salary payment report

Payers of salaries, etc. (business establishments, etc.) must submit a salary payment report for the previous year's payments to the municipality of the salaried worker's (employee's) current address as of January 1st by the end of January. is needed.

(1) When submitting, please be sure to attach a summary sheet. We send a summary list designated by Inagi City in early December every year to businesses that are subject to special collection fees or businesses that are deemed to need it, so please use that.
(2) Please be sure to clearly indicate the number of people in the special collection and normal collection in the summary table, and also fill in the total number of people. If you have a person who is subject to regular collection, please fill out a statement of reasons for switching to regular collection and insert it between the special collection and regular collection personal statement.

(3) Tokyo and all 62 cities, wards, towns and villages within Tokyo are thoroughly implementing special tax collection. Ordinary collection is permitted only if the criteria for normal collection are met. If there is a person subject to normal collection, please be sure to create a statement of reasons for switching to normal collection and submit it together with the salary payment report. Please note that if the reason for switching to regular collection is not submitted or not listed, special collection may be applied.

(4) If any corrections or additions are made after submitting the salary payment report, please write "Corrections" and "Additions" in red and resubmit.
(5) The deadline for submitting salary payment reports is the last day of January every year. If submission is delayed, there may be delays in sending the tax amount determination notice, the month in which collection begins, and the timing of obtaining tax certificates for the relevant employee. please note.
(6) Even if a sole proprietor is paying a salary to a full-time employee (including when filing a final tax return or not being subject to withholding income tax), a salary payment report must be submitted.