住民税の未納額の支払方法は退職月によって異なる? The way to pay upaid resident tax depends on resignation month?

住民税の計算方法は前年の所得に基づいて今年6月から翌年5月まで支払うので、会社退職後も支払う必要があります。住民税の未納額の支払方法は退職月によって異なってきます。
Resident tax calculation is based on last year income and will be paid from this June to next May. After resignation, you need to pay resident tax. The way to pay unpaid resident tax is different depending on resignation month.

① 1月から5月に退職する場合 Resign from Jan to May
住民税の未納額は最後の給与又は退職金から一括で天引きすることになります。例えば3月退職の場合、3ヶ月分 (3月、4月、5月) が特別徴収で天引きされます。
The unpaid amount is deducted from last salary or retirement allowance in a lump sum. For example, you resigned in March, three months (March, April and May) resident tax is deducted by special deduction.

② 6月から12月に退職する場合 Resign from June to Dec
住民税の未納額は最後の給与又は退職金から一括で天引きするか普通徴収により納付書を使って自分で納めるか選択できます。
You can choose the way to pay the rest of unpaid resident tax, deduction from last salary or retirement allowance in a lump sum or pay by yourself using payment form by general collection.

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