Special collection system from the public pension of individual inhabitant tax

The revision of the Local Tax Law of fiscal year 2008, payment method for the income related to public pension individual inhabitant tax (townsman tax and prefectural tax) has changed.
Public pension and is receiving the individual inhabitant tax obligations will be by the introduction of this tax from the public pension system special ( withheld ) will be levied that is currently, we pay tax in financial institutions, etc..

The person who will be subject

Has received the payment of old-age pension out of the taxpayer's tax, who received a pension payment in the previous year, based on the national pension Act in fiscal year 4/1 (0/2010 4/1/2010) in the 65-year-old or older.
However, following the not eligible for special tax ( withheld ).

  • · Old Age Pension, etc. Full payment basis Full Year Amount Amount But Full of Yen 180,000 square
  • · The one special collection of the tax year exceeds the annual amount of the basic pension for the elderly, etc.
  • - If you plan special collection from long-term care insurance premiums are not (deduction)

Tax to be

According to pertaining to all public pension funds, including pension, mutual aid pension, pension income tax will be subject to special tax ( withheld ).
Furthermore, pension income other than income operating income and farm income is in payment, etc. to another be paid. ( remains the tax paid over the years. )

徴 close approach

Eligible again this year in the special levy was last year and levied provisional April, June and August from the pension paid in February special was tax, tax minus 10 months later, from the annual tax provisional after tax this tax, as pension in October, December and February 1/3 deducted from the.
In addition, the normal collection in June-August 1/2 of the individual inhabitant tax, the person who is subject of FY 2010, one each from the pension of October, December, February payment worth 1/2 remaining / I special collection by 6.

Discontinuation of special collection

Special collection is canceled in the following cases, you may have to pay the normal collection.

  • - If you there is a change in the tax year in accordance with the public pension in the middle of fiscal
  • · The person who ceases to be a special collection target insured long-term care insurance
  • · People who have moved out from Kyonan-cho
  • · The one pension has been enjoined by reason of such current state notice not submitted
  • - People who have lost entitlements by ruling cancellation, or if you have passed away
  • -From pension who has been the object of special collection, who amount after deducting the income tax and long-term care insurance, national health insurance 及 beautiful old-old medical insurance premium is less than the special collection amount of residence tax