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Resident TaxReminder

Resident Tax Special Collection (Semi-Annual, Dec-May)

住民税特別徴収の納付（納期特例・下半期）

Overview

Semi-annual resident tax payment for the December–May period under the special provision (納期の特例).

Schedule

Every year on 6/10 (or next business day)

Applicability

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

Authority

Municipal Office
市区町村

Filing Methods

eLTAXFinancial Institution

Additional Details

The second half (December–May) payment is due by June 10. Note this deadline differs from the national withholding tax special schedule (due January 20).

Penalties for Non-Compliance

Failure to remit by the due date (June 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

Local Tax Law
地方税法
  • Article 321-5-2 (Special Provision for Payment Periods)
  • Article 324(3) (Delinquency Disposition for Special Collection)