The office (person of special collection duty) divides city, prefectural tax which individual (tax payer) puts a year into 12 times from June to May in the next year and deducts from monthly salary, and "special collection" is method that the office (person of special collection duty) delivers to the municipalities in a mass.
Fukuoka and all the prefecture 60 municipality adopted "action plan to appoint all at once for appropriate conduct of personal residence tax special collection" and "special collection promotion reinforcement declaration of individual resident tax" and decided to work on promotion reinforcement of special collection of individual resident tax from for taxation in 2017.
Understanding and cooperation, please in future as we decide to push forward approach while the municipalities cooperating, and cooperating with the prefecture, and planning common knowledge in business owner and employees.
As a general rule, company paying salary by regulations of the regulations of 4 and each municipality of Local Tax Law Article 321 is all
We have the collection (salary deduction) of residence tax as person of special collection duty and are to have you deliver to the municipalities.
※About the delivery report of income percent to depend on separate taxation
The delivery report of submission needs mention of, corporation number (cases such as corporations) or personal number (in the case of sole proprietor) after January 1, 2016.
Mention method (corporations) of corporation number
The delivery report, please list corporation number in the lower part of column of "full name or name".
Mention method (sole proprietor) of personal number
The surface lists amounts of money as before, and please pay in financial institutions. (entry to the back side is unnecessary on this occasion.)
You list personal number in the lower part of column of breakdown, "full name or name" in the delivery report separately, and please submit to person in charge of Tax Affairs Section municipal tax insurance tax.
※The following notices by all means from company is applied
1. When, by employment of employee, we usually change payment of city, prefectural tax to special collection from the collection
Notification form (PDF: 506.7 kilobytes) that it is characterized from *cho
※We cannot change minute to special collection on deadline when deadline of the delivery of the collection usually passes
2. When salaried employees such as the retirement have transfer
3. When we use exception of deadline of the special collection amount of a tax
4. When we change address or name of person of special collection duty
Address, name change (PDF: 497.3 kilobytes)