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About promotion of every prefecture of personal residence tax special collection

The last update date:
Department of General Affairs Taxation Division 
TEL: 096-333-2098 
FAX: 096-387-4901 
Email [email protected]

Kumamoto and the prefecture municipalities by 2013

We carry out complete designation to company targeted for special collection.

○ With special collection of personal residence tax

 With special collection of personal residence tax, proprietor pays to employee like withholding taxes of income tax every month

We have the collection (deduction) of personal residence tax from salary and are system to deliver to each municipality.

○ Company where is targeted for personal residence tax special collection

 As a general rule, company withholding income tax becomes special collecting agent.

 

○ Special collection state of implementation of the municipalities in Kumamoto

 (1)Among salaried employees, proportion of taxpayer who is special collection conduct finished is 65.6%.

          

(1)The number of the taxpayers of inhabitants' tax

Shoot of this; the number of salaried employees

(2)(1)We are concerned with house special collection of this

The number of the taxpayers

Special collection ratio (= (2)/(1))

Kumamoto meter (2010)

603,215

395,987

65.6%

 (2)Among salary payment reporters (company targeted for special collection), proportion of special collection conduct finished is 42.8%. 

 

(1)The number of the salary payment reporters

(2) (1)Shoot of this; the number of the special collecting agent

Special collection ratio (= (2)/(1))

Kumamoto meter (2010)

145,312

62,139

42.8%

○ Q&A about personal residence tax special collection

Question 1

Must we have "special collection" of employee (including part-time job part) of all Q1?

We receive salary payment by the end of the previous year and A1 employee receives payment of salary in original (April 1) of our year           

  As a general rule, teiru case will collect by method of special collection. Therefore, it is part-time job pa

  When it applies to these requirements even if it is employees such as to, we will collect extra

Question 2

Is method to pay Q2 individual residence tax only special collection?

Other than A2 special collection, the municipalities send the tax payment office action to taxpayers such as employees directly, and taxpayer pays; "normal

There is payment method of the   collection, too. But, as a general rule, we do not correspond to special collection, and ordinary collection has payment of personal residence tax

As it   is ru method, please collect extra when you should collect extra in laws and ordinances.

 

Question 3

Q3 was hope of employee until now and thought "special collection" and "ordinary collection" to have been available, did any system change?  

In A3 Local Tax Law and regulation of each municipality, company which, as a general rule, withholds income tax is individual residence tax of employee

It   is decided to have to collect extra of this (the regulations of 4 and each municipality of Local Tax Law Article 321). Special sign

  shuseido was always set, and system did not change.

    

Question 4

What kind of procedure is Q4 "special collection?"  

It is ward of special collection in employees corresponding to laws and ordinances in the salary payment report which we will submit by the end of January every year A4

  Please assume share. There is notice of the special collection amount of a tax from each municipality toward the company by the end of May. Afterwards, it is the special collection amount of a tax

  Salary deducts this and will deliver to each municipality by 10th of the next month. 

Question 5

Does it take effort when we make Q5 "special collection?" Is there any merit? 

Trouble haka which proprietor calculates tax amount like income tax as for the special collection of A5 individual residence tax, and does year-end tax adjustment

  We do not cut. Each municipality calculates tax amount based on salary payment report and notifies toward the company.

    In addition, each employee does not have to go to the tax payment to financial institutions by special collection, worry of the end lapse of memory and arrearages

  It disappears. Furthermore, once of employee hits in comparison with quarterly ordinary collections to become 12 times a year of deduction

  Tax burden decreases of this.

Question 6

We seem to deliver to the municipalities by Q6 special collection every month, is there method to reduce the number of times?

Office where the A6 number of employees is less than regular ten people can do 12 times a year of deadlines by approval of head of municipality twice a year

  masu (approval of exception of deadline).

 

Question 7

If Q7 employee does the retirement and leave of absence from duty, what should I do?

If there is transfer (the retirement, leave of absence from duty) toward A7 employee, is submission surukototonarima in earned income transfer report in each municipality

  Do.

 

Question 8

What happens when we cannot deliver by deadline of the delivery of Q8 special collection?

Duty gaa to deliver by deadline of the delivery as money of collection that A8 business owner collected extra is just deposit from employee

  rimasu. When we are behind with tax, after deadline of the delivery, disposition for failure to pay taxes may be carried out toward the company.

 ※Ask change to special collection, other detailed procedures in personal residence tax department in charge of each municipality.  

○ Approach of the prefecture about personal residence tax special collection

 (1) The prefecture and the prefecture municipalities carry out complete designation to office targeted for special collection by 2013.

   In the securing of Kumamoto region yield of taxes measures liaison conference that this was held on February 18, 2011, 

  There was suggestion from the prefecture, and it was decided by the prefecture which participated and the prefecture municipalities.

   In addition, is securing of 2011 Kumamoto region yield of taxes measures liaison conference on November 21, "personal residence tax is special

  The collection perfection conduct action plan was devised.

  ※We can download "personal residence tax special collection perfection conduct action plan" from this.

  PDF Action plan [PDF file/2.13MB]

 (2) Special collection conduct of personal residence tax is necessary for bid participation qualification application of Kumamoto.

   From examination of bid participation qualification after April, 2012 when Kumamoto Department of Civil Engineering Civil Engineering Administration Division and Management and Purchasing Division enforce

  Necessary.

  ※About necessary submission documents homepage of prefectural Department of Civil Engineering Civil Engineering Administration Division and Treasury Bureau Management and Purchasing Division

  Please see.

Personal residence tax special collection brochure

PDF Personal residence tax special collection brochure [PDF file/2.82MB]

※We can download PDF file of the flyer mentioned above from this.

It is brochure prefectural bid participation eligibility requirements

PDF Bid participation eligibility requirements (flyer) [PDF file/861KB]

※We can download PDF file of the flyer mentioned above from this.

Guide (1)Guide (2)

Guide (3)Guide (4)

○PDF file of "the guide (the details of procedure and laws and ordinances) of personal residence tax special collection" mentioned above

 We can download from this.

PDF Guide (1) [PDF file/4.86MB]

PDF Guide (2) [PDF file/1.08MB]

PDF Guide (3) [PDF file/1.35MB]

PDF Guide (4) [PDF file/1.12MB]

○Reference
Kumamoto Department of General Affairs (general affairs revenue agent) Taxation Division 
096-333-2099
Kumamoto Department of General Affairs (the municipalities station) municipalities Finance Division 
096-333-2108

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Department of General Affairs Taxation Division
Telephone: 096-333-2098
Fax: 096-387-4901
Email [email protected]
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