Special collection - tokubetsu choshu

Japanese: 特別徴収 - とくべつちょうしゅう

A method of collecting local taxes. A local government appoints a person who has the authority to collect local taxes, and that person collects the taxes from taxpayers and remits them to the local government. Special local consumption taxes, golf course usage taxes, and resident taxes for salary earners are all collected using this method. This is the opposite of ordinary collection.

Source: The Selected Edition of the Japanese Language Dictionary About the Selected Edition of the Japanese Language Dictionary Information

Japanese:

〘名〙地方税の徴収方法の一つ。地方公共団体が地方税の徴収について便宜を有する者を指定し、その者が納税者から税金を徴収して地方公共団体に納付すること。特別地方消費税・ゴルフ場利用税・給与所得者の住民税などがこの方法による。普通徴収に対するもの。

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