Forms and Others Related to Special Collection (Salary Deduction)

Special Collection Related to Individual Resident Tax

• Municipal Resident Tax and Tokyo Metropolitan Resident Tax Special Collection Guide (PDF 511.4KB)

Please download the special collection related documents from below and submit them by mail.

Notification of Change for Salary Earners

If you stop receiving salary payments due to retirement, leave of absence, or other reasons, or if you continue special collection at a new workplace due to transfer, please submit the "Notification of Change for Salary Earners."

• Special Collection Change Notification Form (PDF 483.4KB)
• Special Collection Change Notification Form (Example) (PDF 348.5KB)
• Special Collection Change Notification Form (Excel 37.8KB)

Notification of Change to Special Collection

If you switch from ordinary collection to special collection due to joining a company, please submit the "Special Collection Switch Notification (Request) Form."

Note: Items past the ordinary collection payment deadline cannot be switched to special collection.

• Special Collection Change Notification Form (PDF 1.5MB)
• Notification of Change to Special Collection (Excel 61.1KB)

Notification of Change of Location/Name of Special Collection Obligors

If there are any changes to the location, name, or mailing address of the Special Collection Obligors (Business Operators), please submit the "Notification of Change of Location/Name of Special Collection Obligors."

• Notification of Change of Location and Name of Special Collection Obligor (PDF 1.4MB)
• Notification of Change of Location/Name of Special Collection Obligors (Excel 62.2KB)

eLTAX (eLTAX) Special Collection Tax Amount Notification Receipt Method Change Notification Form

If you want to change the method of receiving the special collection tax amount notification after submitting the payroll report via eLTAX, please submit this form.

• Notification of Change in Method for Receiving Special Collection Tax Amount (PDF 1.3MB)
• Notification of Change in Method of Receiving Special Collection Tax Amount (Excel 71.4KB)

Application Form for Special Provisions on Deadlines

If you wish to receive a special exception for the payment deadline, please submit the "Application Form for Approval Regarding Special Exception for Payment Deadline."

• Application for Approval of Special Delivery Deadline (PDF 133.2KB)
• Application for Approval of Special Delivery Deadline (Excel 19.3KB)

If you no longer meet the requirements, please submit this form.

• Notification form for cases lacking the special delivery deadline requirements (PDF 121.4KB)
• Notification form for cases lacking the special deadline requirements (Excel 16.5KB)

Designation Notice

If you use a Japan Post Bank or post office other than the designated one for payment of the special collection tax amount, please submit the "Designation Notice" to the Japan Post Bank or post office.

• Designated Notification (PDF 122.8KB)
• Designation Notice (Excel 120.7KB)

Salary Payment Report Related

Payers of salaries, etc. (business offices, etc.) are required to submit the salary payment report for the previous year's payments to the municipality of the employee's address as of January 1 by the end of January.

Note: You may use forms from other municipalities or your own original forms.

• Salary Payment Report (Summary Table) (PDF 202.2KB)
• Reason for Switching to Ordinary Collection (PDF 267.7KB)
• Salary Payment Report (Individual Details) (PDF 521.1KB)
• Application Form for Submission of Salary Payment Report via Optical Discs, etc. (PDF 278.8KB)
• Application Form for Submission of Salary Payment Report by Optical Disk, etc. (Word 580.3KB)

Notes on the Salary Payment Report

1. When submitting, please be sure to attach the summary table. We send the designated summary table of Inagi City to businesses that are subject to special collection and those that we deem necessary in early December each year, so please use that.
2. Please clearly state the number of individuals for both special collection and regular collection in the summary table, and be sure to include the total number of individuals. If there are individuals subject to regular collection, please fill out the reason for switching to regular collection and place it between the individual statements for special collection and regular collection.
3. The Tokyo Metropolitan Government and all 62 cities, wards, and towns in the Tokyo area are thoroughly implementing special collection. Regular collection is only permitted if it meets the criteria for approval. If there are individuals subject to regular collection, please be sure to create a reason statement for switching to regular collection and submit it along with the salary payment report. Please be aware that if the reason statement for switching to regular collection is not submitted or is incomplete, there is a possibility that special collection will be applied.
4. If corrections or additions occur after the submission of the salary payment report, please re-submit it with "Correction" and "Addition" written in red.
5. The deadline for submitting the salary payment report is the end of January each year. Please be aware that if your submission is delayed, the sending of the tax amount determination notice, the start month of collection, and the timing for obtaining the tax certificate for the applicable employees may also be delayed.
6. If a sole proprietor is paying salaries to business-exclusive employees (including cases where a tax return is filed or where withholding income tax does not apply), it is also necessary to submit a salary payment report.