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Special vs Ordinary Collection of Residence Tax

Special collection residence tax comes out of your paycheck before you see it. Ordinary collection arrives as payment slips you must pay yourself.1

Confirm current details with official sources

Procedures, fees, and requirements can change. Confirm current details at the Ministry of Internal Affairs and Communications residence-tax pages and your municipal tax office. This article is general information, not tax advice; for your specific case, consult a licensed tax accountant (zeirishi).

Overview​

特別徴収 (tokubetsu choshu, "special collection") is employer payroll deduction of residence tax. 普通徴収 (futsu choshu, "ordinary collection") is direct billing to you with payment slips.12

Both routes collect the same annual figure computed from prior-year income under the individual residence-tax system.31 Only the channel and the payment rhythm differ.

The diagram maps each reader to a route. Find your employment form on the left and follow it to your payment rhythm.

Special collection through your employer​

Special collection is the default for full-time salaried employees.1 Your employer does the paperwork; your payslip does the paying.

How the June to May monthly deduction works​

The municipality sends the employer the annual bill, with employer and employee notices issued by May 31.12 The employer then deducts one twelfth of the annual amount from each monthly paycheck from June through May of the following year.12

Operating special collection is in principle the employer's duty, aside from special circumstances such as a very small headcount (as of 2026-01; confirm current handling with your municipal tax office).1 Municipalities collect the prefectural and municipal portions together through this channel.4

Who pays this way​

Full-time salaried employees pay this way as the default.1 Public pension recipients aged 65 and above have a parallel special-collection route from pension payments.2

Read the May notice before June pay arrives

The employee notice shows the full annual figure and the monthly slice. Compare it against your prior-year income while the numbers are fresh, because June pay will already reflect the new slice.

Ordinary collection by direct bill​

Ordinary collection is the default for sole proprietors, freelancers, retirees, and people between employment, including employees who departed mid-year.1 The municipality bills you directly.

The four installments and the lump-sum option​

The annual amount divides into four installments due in June, August, October, and January (as of 2026-01; confirm current due dates with your municipal tax office).15 Exact dates vary by municipality.5

You may instead pay the whole year as a June lump sum by the first installment deadline.1 Either path settles the same annual figure.

RouteRhythmAs ofWho handles payment
Special collectionMonthly, June to May2026-012Employer deducts from salary
Ordinary collectionFour slips: June, August, October, January2026-011You pay each slip or the June lump sum

The table contrasts the two rhythms (as of 2026-01; confirm current due dates with your municipal tax office). Match your row to your employment form.

Who pays this way​

Sole proprietors, freelancers, retirees, and anyone between jobs receive the slips directly from the municipality.25 No employer stands between you and the deadline, so calendar discipline is entirely yours.

What happens when you change jobs​

A job change moves you between routes for a few months. The mechanics are routine, but the gap months generate slips that are easy to overlook.

The new employer picks up special collection​

The new employer typically continues special collection from where the prior employer left off.1 Hand over the paperwork promptly so the handoff has the right annual figure.

The brief ordinary-collection interval​

A timing gap between employers produces a short ordinary-collection period covered by slips.1 Pay these exactly like any other installment.

Resignation timing decides whether slips appear

Resignation between June and December switches the method to ordinary collection, unless you opt to have the remainder deducted in full from your final salary.1 Choose at exit, then watch the mailbox for slips.

Residence tax arrears and visa renewal screening​

A missed slip during a job-change gap still counts. Permanent residence screening requires proper performance of public duties including tax payment, and even late-paid tax is evaluated negatively in principle (as of 2026-02).6

The Financial and Tax Criteria for Permanent Residency explains how examiners read that record. Treat gap-month slips as priority mail, not optional extras.

Good to know​

Quitting late in the year can leave slips behind​

Resignation between June and December flips the route to ordinary collection unless full final-salary deduction is chosen.1 Settle the choice with the departing employer before your last day.

The June payslip dip is the new annual figure starting​

June opens a fresh 12-month special-collection window, so net pay steps down exactly when the new figure applies.12 Budget the step, and do not mistake it for an error.

Keep every slip until the January installment clears​

Ordinary-collection proof lives on paper until the final January slip is paid.5 File all four together; renewal paperwork can ask for them.

See also​

References​

Footnotes​

  1. TOMA Consultants Group. Japanese Residents' Tax (rate, schedule, ordinary and special collection; resignation timing). https://toma.co.jp/en/blog/jtg/japanese-residents-tax ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11 ↩12 ↩13 ↩14 ↩15 ↩16 ↩17

  2. Tokyo Metropolitan Tax Bureau. Guide to Metropolitan Taxes 2020 (English PDF; special collection June to May; ordinary four installments). https://www.tax.metro.tokyo.lg.jp/book/guidebookgaigo/guidebook2020e.pdf ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7

  3. Ministry of Internal Affairs and Communications. Individual residence tax system (個人住民税). https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/150790_06.html ↩

  4. OECD. Taxing Wages 2026: Japan (prefectural and municipal collection together by municipalities). https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/japan_2a0a001e.html ↩

  5. City of Ashiya. Taxes: A guide for foreign residents (PDF; four installments June August October January; lump-sum option; nozei kanrinin). https://www.city.ashiya.lg.jp/kokusai/spanish/documents/taxes.pdf ↩ ↩2 ↩3 ↩4

  6. Immigration Services Agency. Guidelines concerning permission for permanent residence (revised 2026-02-24). 2026. https://www.moj.go.jp/isa/applications/resources/nyukan_nyukan50.html ↩