Regarding special collection from public pensions

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)


Delivery date/collection month		June (1st period)	August (2nd period)	October	December	February
Collection method	Normal collection			Special collection from public pensions
Amount of tax collected		One-fourth of the annual tax amount on miscellaneous income from public pensions, etc.		One-sixth of the annual tax amount on miscellaneous income such as public pensions

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


Delivery date/collection month	April	June	August	October	December	February
Collection method	Special collection from public pension (*provisional collection)			Special deduction from public pensions (main deduction)
Amount of tax collected	One-sixth of the annual tax amount related to miscellaneous income such as public pension in the previous year			(Amount obtained by subtracting the amount of tax collected up to August from the annual tax amount related to miscellaneous income such as public pension)

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)


year	Annual tax amount	Provisional tax collection amount			Main collected tax amount
year	Annual tax amount	April	June	August	October	December	February
Year N	54,000 yen	15,000 yen	15,000 yen	15,000 yen	3000 yen	3000 yen	3000 yen
N+1 fiscal year	90,000 yen	(a) 9000 yen	9000 yen	9000 yen	(b) 21,000 yen	21,000 yen	21,000 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.
　