From fiscal 2017, the Tokyo Metropolitan Government and all 62 wards and municipalities in Tokyo will thoroughly implement special collection of individual inhabitant tax.

Under the provisions of the Local Tax Law, business operators (salary payers) who are obligated to withhold income tax withholding income tax are responsible for special collection of personal inhabitant tax at the time of salary payment (deducted from salary of employees, etc. to municipalities delivery).
From fiscal 2017, the Tokyo Metropolitan Government and all 62 wards and municipalities in Tokyo will thoroughly implement special collection of individual inhabitant tax.
Specifically, in the future, we will calculate the special collection tax amount for employees based on the submitted salary payment report and notify them by the end of May. ) and pay it to the ward (municipal) by the 10th day of the following month.

Residents are asked to widely share the expenses necessary for administrative services for residents provided by the capital and municipalities. In general, "individual inhabitant tax" and "individual municipal inhabitant tax" are collectively called "individual inhabitant tax". The individual inhabitant tax consists of an “income percent” taxed according to the income amount of the previous year, and a “per capita rate” taxed at a fixed amount. Individual inhabitant tax is assessed and collected by the municipality where the employee (taxpayer) resides as of January 1st.

Special collection of individual inhabitant tax from salary is a salary paid to employees (taxpayers) every month on behalf of employees (taxpayers) by employers (salary payers), in the same way as income tax withholding. This is a system in which the individual inhabitant tax is deducted from the tax and paid. Individual inhabitant tax must be paid for each municipality where the employee (taxpayer) resides as of January 1st.

1. As for the business owner (salary payer), since the calculation of the individual inhabitant tax is done by the municipality, the business owner (salary payer) does not have to calculate the tax amount or make the year-end adjustment like income tax. not.
2. Employees (taxpayers) do not have to worry about forgetting to pay. In addition, the special collection has 12 deadlines per year, so the amount of tax payable per time is less than the normal collection.

If an employee (taxpayer) received salary during the previous year and received payment on April 1 of the current year, the business owner (salary payer) must, in principle, make special collection. must be In addition, as a general rule, it is necessary to collect special from all employees such as part-time workers, officers, etc. However, special collection is not required in cases such as when receiving payment only for a salary that is determined by the payment period exceeding one month.

Note: Even if a salary payment report is submitted, it may not be subject to special collection depending on the amount of tax after calculation.

Due to the implementation of special collection from 2017, those who receive salary from multiple offices will be subject to special collection from one office in principle.
If you would like to collect the amount of tax on salaries other than your main salary, please contact the Municipal Tax Section of the Taxation Section of Inagi City Hall if you wish to use the regular collection method (payment with a statement of payment).

・Specific taxation details such as taxation methods and special collection procedures

　Each municipality

・About general contents about imposition of individual inhabitant tax