Overview

Semi-annual resident tax payment for the June–November period under the special provision (納期の特例). Available to businesses with fewer than 10 employees. Paid to the municipality of each employee's residence.

Schedule

Every year on 12/10 (or next business day)

Applicability

• Applicable to: Kabushiki Kaisha (KK), Godo Kaisha (GK), Individual
• Requires paying salaries
• Requires semi-annual withholding approval

Authority

Filing Methods

Additional Details

The special payment schedule (納期の特例) for resident tax is available to businesses with fewer than 10 employees, upon application to the municipality. Instead of monthly payments, special collection resident tax can be paid semi-annually. The first half (June–November) payment is due by December 10. Note this deadline differs from the national withholding tax special schedule (due July 10).

Penalties for Non-Compliance

Failure to remit by the due date (December 10) incurs delinquent charges (延滞金). Continued non-payment may result in delinquency disposition (滞納処分) under Local Tax Law Article 324(3).

Legal Basis