Regarding the Collection Method of Municipal Resident Tax and Tokyo Metropolitan Resident Tax When Receiving Salary from Two or More Places

When receiving salary payments from two or more employers, all Municipal Resident Tax and Tokyo Metropolitan Resident Tax (resident tax) related to the salary will be collected by special collection (deduction from salary) from the business operator of the primary salary.

Please understand that it is not possible to treat only the tax amount on the side job salary as ordinary collection (self-payment).

Regarding the Reason for This Handling

Article 321-3, Paragraph 1 of the Local Tax Act states,
"The combined amount of the income-based levy and per capita levy related to employment income in the previous year shall be collected by the method of special collection."
It is stipulated.
Furthermore, Paragraph 2 of the same article stipulates that the statement "I wish to be collected by the ordinary collection method" can be written only in the final tax return or resident tax declaration for the income-based levy related to income other than employment income, and there is no provision for dividing employment income collection between special collection and ordinary collection.

In addition, for Business Operators of the main salary, tax amount notices for "Special Collection Obligors (Business Operators)" and "Taxpayers (Individuals)" are sent; among these, the tax amount notice for "Special Collection Obligors (Business Operators)" only states the tax amount to be deducted from the salary, and does not include details about the type or amount of income, or deductions.
The tax amount notification for the "taxpayer" includes a breakdown of income and deductions, and it is sent with pressure-sealed sheet processing.