Regarding special collection from public pensions

What is special collection from public pensions?

　
This is a system in which city and metropolitan inhabitant taxes related to public pension miscellaneous income of public pension recipients are collected by deduction (special collection) at the time of pension payment by the pension insurer (person responsible for special collection related to pension income).　

Target audience

　
Those who are eligible will be informed of the amount of tax that will be specially collected in the "Municipal Tax/Tokyo Metropolitan Inhabitant Tax Payment Notification" sent every June.
Those who fall under all of the following (1) to (4) are eligible.
　
　(1) Those who are 65 years of age or older (2) Those who have tax liability (3) Those who received public pension, etc. during the previous year (4) Those who received basic old-age pension, etc. on the first day (April 1st) of the relevant fiscal year Those who are receiving
　
However, people who meet any of the following conditions are not eligible .
　
　・Persons whose annual amount of old-age basic pension, etc. is less than 180,000 yen ・Persons whose nursing insurance premiums are not specially collected ・Persons whose special collection tax amount (Note 1) exceeds the annual amount of old-age basic pension, etc.
　
(Note 1) Total amount of city and metropolitan inhabitant tax , income tax , nursing care insurance premiums, national health insurance tax , and medical insurance premiums for the elderly that are subject to special collection.
　

What city and metropolitan taxes are specially deducted from public pensions?

　
The special collection tax amount from public pensions is only the tax amount related to miscellaneous income such as public pensions. Please note that individuals are not allowed to choose their own payment method.
In addition, for people who have to pay taxes on other income in addition to public pension and other miscellaneous income, depending on the content and situation of their income,
　
　(1) Ordinary collection, (2) Special collection from wages, (3) Special collection from public pensions
　
Please note that you may be required to pay using one of these three methods, or a combination of either method.
　
Note: Even if you have multiple collection methods, the calculations are made to avoid double payment of tax.
　

How to make special collection from public pension

(A) People for whom special collection will start from this fiscal year (including people for whom special collection was stopped in the previous year)

(b) Persons for whom special collection continues from the previous year/from the second year of special collection

Provisional tax collection amount　

For the calculation method of the provisional tax collection amount (tax collection amount for April, June, and August) , please refer to 2 of ``Total amount of income-based amount and per-capita amount for public pensions, etc. for the previous year (annual tax amount for pensions).'' The amount shall be equivalent to one-half of the
Therefore, the amount of provisional tax collected per time = annual tax amount on public pension income from the previous year ÷ 2 ÷ number of payments (3 times) .
　
　

Example of special collection of city and metropolitan tax from public pension

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

Provisional tax collection amount for N+1 year

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

Main tax collection amount for N+1 fiscal year

　⇒ 90,000 yen (N+1 annual tax amount) - (a) 9,000 yen x 3 = 63,000 yen ⇒ 63,000 yen ÷ 3 = (b) 21,000 yen
　

When special collection is canceled

　
After special collection from public pensions has begun, if there is a change in the amount of tax, if you move to another city, ward, town or village, or if your pension payments are stopped, special collection may be discontinued and switched to ordinary collection.
　

Regarding the “Pension Transfer Notice” sent by the Japan Pension Service

　
The amount of personal residence tax from the month after the next month (next time) onwards, which is written in the "Pension Transfer Notification" sent by the Japan Pension Service at the time of pension payment, is provisionally the same amount as this month (this time).
　
Please be sure to check the correct amount on the "Municipal Tax/Metropolitan Resident Tax Payment Tax Amount Determination Notice" sent to you by the city.