Special collection method is applicable only to employment income earners whose resident taxes are deducted from their monthly salary during the period of June of the current year to May of the following year, and pensioners aged 65 or older whose resident taxes are withheld from their pension.
Ang kabayaran ng buwis ng residente ay binabawas sa kanilang buwanang sahod magmula Hunyo ng kasalukuyang taon hanggang Mayo ng susunod na taon. Para naman sa mga pensiyonados na may edad na 65 o mahigit, binabawas ang “jyuuminzei” (buwis ng residente) sa kanilang tinatanggap na na pensiyon.