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To all salaried employees living in Tochigi Prefecture:

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To all salaried employees living in Tochigi Prefecture:
To all salaried employees living in Tochigi Prefecture:
If you are a foreign resident of Tochigi Prefecture, if you are a salaried employee, and also if you
pay your individual resident tax to city office where you live for four times a year, your way of
paying will be changed this year.
Beginning in the 2015 fiscal year, individual resident tax for salaried employees in Tochigi
Prefecture will be deducted from their salary through the “Special Tax Levy” (tokubetsu choshu).
Similar to the way that individual income tax is withheld at the source, the special levy for
individual resident tax will be withheld from the monthly salary paid to an employee each month by
their employer, resulting in a system whereby the payment is made to the employee’s city office by
the employer on behalf the employee.
Q & A concerning the Individual Resident Tax
Q1. What is the Individual Resident Tax?
A1. Individual resident tax is a local tax that is levied separate to income tax, which is a national
tax. It is formed from municipal tax and prefectural tax on per capita levy and per income levy.
Municipal and prefectural tax in relation to individuals are levied and collected together by
municipalities. Foreigners who have a domicile within Japan as of January 1 (base date for
assessment) must pay resident tax based on their income from the previous year to the municipality
in which they live by January 1.
Q2.How to pay Individual Resident Tax?
A2.The individual resident tax is usually paid in four installments: June, August, October and
January of the following year, upon receipt of Tax Notice or Tax Payment Slip sent by municipal tax
administration division.
But beginning in the 2015 fiscal year, for all salaried employees in Tochigi Prefecture, the
individual resident tax will be divided into 12 installments and withheld from your salary on a
monthly basis from June until May of the following year on the basis of a notice from municipal tax
administration division. It is called the “Special Tax Levy” (tokubetsu choshu).
Q3.Does the “Special Tax Levy” also apply to part-time workers?
A3.Yes. In principle, part-time workers and board members are subject to the “Special Tax Levy”.
However, exceptions will be made in cases where monthly salary payments are not enough to deduct
the individual resident tax amount, or when salary payments are too irregular to deduct the tax.
Q4.What are the benefits of this system “Special Tax Levy”?
A4.This system is incredibly convenient for tax-paying employees. At first, there is no need to
deal with a financial institution when paying the tax. Second, since the tax is automatically deducted
from each monthly salary payment, there is no possibility for a late or forgotten payment. Besides,
the ordinary tax collection amount can be in four separate payments, the “Special Tax Levy” can be
made in twelve payments, thereby reducing the burden of each payment.
Q5.I have been paying my Individual Resident Tax through the “Special Tax Levy” for
several years. What changes for me?
A4.Nothing will be changed. This news is mainly for salaried employees who pay the individual
resident tax for four times a year by themselves using Tax Notice or Tax Payment Slip sent by
municipal tax administration division.
給与支払報告書の提出
1 月 31 日まで
特別徴収税額の通知
4
3
Enployer
6 月~翌年 5 月まで
毎月の給与支給日
5 月 31 日まで
特別徴収した
(給与天引き)
(Taypayer)
1
特別徴収税額の通知
5 月 31 日まで
給与から特別徴収
Employee
2 税額の計算
5
(Special
Levy
Tax
個人住民税額の納入
給与支給日の
翌月 10 日まで
6
City
Office
Payer)
Structure of the “Special Tax Levy” system
① The employee’s company submits a salary payment statement by January 31
② The city office calculates the “Special Tax Levy” amount
③ The city office informs the company of the “Special Tax Levy” amount by May 31
④ The company informs the employee of the “Special Tax Levy” amount by May 31
⑤ The “Special Tax Levy” amount is deducted from the employee’s salary on the payment date of
each month from June to May of the following year
⑥ The individual resident tax deducted from the employee’s salary is paid to the city office via the
“Special Tax Levy” by the 10th day of the following month
● F o r i n qu i ri e s co n ce rn i n g th i s n e w s i ts e l f , pl e as e co n tact th e f o l l o w i n g:
Name
Tax Administration
Division, Department of
Administration and
Management,
TOCHIGI PREFECTURE
Telephone
Name
Telephone
028-623-2108
Municipal Affairs
Division, Department of
Policy, Planning and
Municipal Cordination,
TOCHIGI PREFECTURE
028-623-2118
● F o r i n qu i ri e s co n ce rn i n g b a s i c p ro ce d u re s , p l e as e co n tact th e f o l l o w i n g
( f o r e ach m u n i ci pal i ty 's R e s i d e n t T ax A d m i n i s trati v e D i v i s i o n ) :
Name
Telephone
Name
Telephone
Utsunomiya
028-632-2209
Shimotsuke
0285-40-5554
Ashikaga
0284-20-2128
Kaminokawa
0285-56-9122
Tochigi
0282-21-2265
Mashiko
0285-72-8832
Sano
0283-20-3008
Motegi
0285-63-5638
Kanuma
0289-63-2112
Ichikai
0285-68-1112
Nikko
0288-21-5113
Haga
028-677-6013
Oyama
0285-22-9425
Mibu
0282-81-1817
Mooka
0285-83-8113
Nogi
0280-57-4122
Otawara
0287-23-8725
Shioya
0287-45-1117
Yaita
0287-43-1115
Takanezawa
028-675-8103
Nasushiobara
0287-62-7121
Nasu
0287-72-6903
Sakura
Nasukarasuya
ma
028-681-1114
Nakagawa
0287-92-1120
0287-83-1114
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