とくべつ特別ちょうしゅう徴収
Special Collection (Employer Withholding of Resident Tax)
Definition
Special Collection (Tokubetsu Chōshū) is a resident tax collection method where the employer withholds resident tax monthly from employees' and directors' salaries and remits it to the relevant municipality. Withholding agents are generally also designated as special collection obligors. It operates on a June-to-May cycle; the tax amount for the following year is determined when the employer submits the Salary Payment Report (給与支払報告書) by January 31 each year. Companies with fewer than 10 employees can apply for semi-annual payment. The opposite is Ordinary Collection (普通徴収), where the individual pays directly.
Examples
住民税は特別徴収として、毎月の給与から天引きされます。
Resident tax is withheld monthly from salary via special collection (特別徴収).