Starting in fiscal 2017, Tokyo and all 62 wards and municipalities within Tokyo will implement special collection of personal residence tax.

According to the provisions of the Local Tax Law, businesses (salary payers) who are obligated to withhold income tax are responsible for special collection of individual inhabitant tax (deducted from employees' salaries, etc., and sent to the municipality) at the time of salary payment. ).
Starting in fiscal 2017, Tokyo and all 62 wards and municipalities within Tokyo will implement special collection of personal residence tax.
Specifically, from now on, we will calculate the special collected tax amount for employees based on the submitted salary payment report and notify them by the end of May. ) will be deducted from your salary and paid to our ward (municipality) by the 10th of the following month.

This tax is a tax that is widely shared among residents to cover the costs of administrative services provided to residents by the prefecture and wards, cities, towns, and villages. In general, the "individual metropolitan resident tax" and the "individual ward, city, town, and village resident tax" are collectively referred to as "individual resident tax." Individual resident tax consists of an "income tax" that is levied according to the previous year's income amount, and a "fixed rate" that is levied at a fixed amount. Individual resident tax is levied and collected by the ward, city, town, and village in which the employee (taxpayer) resides as of January 1st.

Special collection of individual residence tax from salary is similar to withholding tax for income tax, and is similar to withholding of income tax. This is a system in which the individual residence tax is deducted from the amount and then paid. Personal residence tax must be paid in each ward, town, or village where the employee (taxpayer) resides as of January 1st.

1. For business owners (salary payers), the amount of personal residence tax is calculated by the ward, town, or village, so unlike income tax, business owners (salary payers) do not have to calculate the tax amount or do year-end adjustments. not.
2. Employees (taxpayers) do not have to worry about forgetting to pay. In addition, since the special collection is delivered 12 times a year, the amount of tax paid per tax collection is lower than that of the regular collection.

If an employee (taxpayer) has received a salary payment during the previous year and is receiving salary payment on April 1st of the current year, the employer (salary payer) must, in principle, make a special collection. It doesn't have to be. In addition, as a general rule, special collection must be made from all employees, including part-time workers, part-time employees, and executives. However, there is no need to make special collections, such as when receiving only a salary determined by a period of more than one month.

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

Due to the thorough implementation of special collection from FY2017, those who receive their salaries from multiple offices will, in principle, have special collection from one office.
Regarding the method of collecting taxes on salaries other than the main salary, if you would like to collect taxes normally (paying with a payment slip), please contact the Municipal Tax Section, Taxation Division, Inagi City Hall.

・About specific tax details, such as taxation methods and special collection procedures

　Each city, ward, town or village

・General information regarding personal residence tax